BASYL: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BASYL
Largest movements
- Cash +€90,959
up €90,959 (+54.4%), from €167,129 to €258,088
mainly Receivables within one year (+€47,134) and Depreciation (+€41,380)
- Receivables within one year -€47,134
down €47,134 (-91.7%), from €51,404 to €4,269
of which Other amounts receivable: -€50,920
- Tangible fixed assets -€19,373
down €19,373 (-11.0%), from €176,299 to €156,926
of which Land and buildings: -€19,432
- Reserves +€30,000
up €30,000 (+36.6%), from €81,895 to €111,895
of which Distributable reserves: +€30,000
- Debts after one year -€22,965
down €22,965 (-50.3%), from €45,698 to €22,733
- Provisions +€11,606
up €11,606 (+8.0%), from €145,575 to €157,181
- Current portion of long-term debt -€4,584
down €4,584 (-16.6%), from €27,549 to €22,965
- Financial charges +€64,645
up €64,645 (+66.0%), from €97,938 to €162,583
- Provisions -€27,885
down €27,885 (-70.6%), from €39,492 to €11,606
- Depreciation -€13,038
down €13,038 (-24.0%), from €54,418 to €41,380
- Taxes -€9,784
down €9,784 (-29.4%), from €33,330 to €23,546
- Other operating charges -€5,423
down €5,423 (-41.3%), from €13,127 to €7,704
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,824 | €426,042 | +€23,218 | +5.8% |
| Fixed assets | 21/28 | €176,299 | €156,926 | -€19,373 | -11.0% |
| Tangible fixed assets | 22/27 | €176,299 | €156,926 | -€19,373 | -11.0% |
| Land and buildings | 22 | €94,332 | €74,900 | -€19,432 | -20.6% |
| Plant, machinery and equipment | 23 | €635 | €476 | -€159 | -25.0% |
| Furniture and vehicles | 24 | €55,622 | €38,915 | -€16,707 | -30.0% |
| Other tangible fixed assets | 26 | €25,710 | €42,635 | +€16,925 | +65.8% |
| Current assets | 29/58 | €226,525 | €269,116 | +€42,591 | +18.8% |
| Stocks and contracts in progress | 3 | €2,130 | €1,624 | -€507 | -23.8% |
| Stocks | 30/36 | €2,130 | €1,624 | -€507 | -23.8% |
| Amounts receivable within one year | 40/41 | €51,404 | €4,269 | -€47,134 | -91.7% |
| Trade receivables | 40 | €484 | €4,269 | +€3,785 | +782.1% |
| Other amounts receivable | 41 | €50,920 | - | -€50,920 | |
| Cash at bank and in hand | 54/58 | €167,129 | €258,088 | +€90,959 | +54.4% |
| Deferred charges and accrued income | 490/1 | €5,862 | €5,134 | -€728 | -12.4% |
| Total equity and liabilities | 10/49 | €402,824 | €426,042 | +€23,218 | +5.8% |
| Equity | 10/15 | €169,137 | €202,994 | +€33,857 | +20.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €81,895 | €111,895 | +€30,000 | +36.6% |
| Non-distributable reserves | 130/1 | €1,895 | €1,895 | = | 0.0% |
| Legal reserve | 130 | €1,895 | €1,895 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €110,000 | +€30,000 | +37.5% |
| Profit (loss) carried forward | 14 | €81,045 | €84,902 | +€3,857 | +4.8% |
| Provisions and deferred taxes | 16 | €145,575 | €157,181 | +€11,606 | +8.0% |
| Provisions for liabilities and charges | 160/5 | €145,575 | €157,181 | +€11,606 | +8.0% |
| Other liabilities and charges | 164/5 | €145,575 | €157,181 | +€11,606 | +8.0% |
| Amounts payable | 17/49 | €88,112 | €65,867 | -€22,245 | -25.2% |
| Amounts payable after more than one year | 17 | €45,698 | €22,733 | -€22,965 | -50.3% |
| Financial debts | 170/4 | €45,698 | €22,733 | -€22,965 | -50.3% |
| Amounts payable within one year | 42/48 | €42,414 | €42,734 | +€320 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €27,549 | €22,965 | -€4,584 | -16.6% |
| Trade debts | 44 | €3,717 | €3,240 | -€478 | -12.8% |
| Suppliers | 440/4 | €3,717 | €3,240 | -€478 | -12.8% |
| Taxes, remuneration and social security | 45 | €11,147 | €14,400 | +€3,253 | +29.2% |
| Taxes | 450/3 | €11,147 | €14,400 | +€3,253 | +29.2% |
| Other amounts payable | 47/48 | - | €2,129 | +€2,129 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,418 | €41,380 | -€13,038 | -24.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €39,492 | €11,606 | -€27,885 | -70.6% |
| Other operating charges | 640/8 | €13,127 | €7,704 | -€5,423 | -41.3% |
| Non-recurring operating charges | 66A | €93 | €71 | -€22 | -23.7% |
| Gross operating margin | 9900 | €278,831 | €279,685 | +€854 | +0.3% |
| Operating profit (loss) | 9901 | €171,702 | €218,924 | +€47,222 | +27.5% |
| Financial income | 75/76B | €1,995 | €1,062 | -€933 | -46.8% |
| Recurring financial income | 75 | €1,995 | €1,062 | -€933 | -46.8% |
| Financial charges | 65/66B | €97,938 | €162,583 | +€64,645 | +66.0% |
| Recurring financial charges | 65 | €97,938 | €162,583 | +€64,645 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €75,759 | €57,403 | -€18,356 | -24.2% |
| Income taxes | 67/77 | €33,330 | €23,546 | -€9,784 | -29.4% |
| Profit (loss) for the period | 9904 | €42,429 | €33,857 | -€8,572 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,429 | €33,857 | -€8,572 | -20.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.