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
- Tangible fixed assets +€863,789
up €863,789 (+18.8%), from €4.6m to €5.5m
- Debts after one year +€1.5m
up €1.5m (+86.4%), from €1.7m to €3.3m
of which Other amounts payable: +€2.1m
- Other debts -€790,668
down €790,668 (-93.1%), from €849,103 to €58,435
- Contributions +€100,000
up €100,000 (+8.0%), from €1.3m to €1.4m
- Profit (loss) carried forward +€92,090
up €92,090 (+44.2%), from €208,426 to €300,516
- Gross operating margin +€549,916
up €549,916 (+110.0%), from €500,042 to €1.0m
- Depreciation +€289,847
up €289,847 (+107.5%), from €269,678 to €559,525
- Financial charges +€52,807
up €52,807 (+45.1%), from €117,021 to €169,827
- Other operating charges +€52,607
new in 2025: €52,607
- Taxes -€19,613
down €19,613 (-65.4%), from €30,000 to €10,387
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,598,752 | €5,571,299 | +€972,547 | +21.1% |
| Fixed assets | 21/28 | €4,587,959 | €5,451,748 | +€863,789 | +18.8% |
| Tangible fixed assets | 22/27 | €4,587,959 | €5,451,748 | +€863,789 | +18.8% |
| Land and buildings | 22 | €4,587,959 | €5,451,748 | +€863,789 | +18.8% |
| Current assets | 29/58 | €10,792 | €119,550 | +€108,758 | +1007.7% |
| Amounts receivable within one year | 40/41 | - | €12,480 | +€12,480 | |
| Trade receivables | 40 | - | €3,954 | +€3,954 | |
| Other amounts receivable | 41 | - | €8,525 | +€8,525 | |
| Cash at bank and in hand | 54/58 | €10,792 | €52,883 | +€42,091 | +390.0% |
| Deferred charges and accrued income | 490/1 | - | €54,187 | +€54,187 | |
| Total equity and liabilities | 10/49 | €4,598,752 | €5,571,299 | +€972,547 | +21.1% |
| Equity | 10/15 | €1,481,395 | €1,676,706 | +€195,312 | +13.2% |
| Contributions | 10/11 | €1,250,000 | €1,350,000 | +€100,000 | +8.0% |
| Capital | 10 | €1,250,000 | - | -€1.3m | |
| Issued capital | 100 | €1,250,000 | - | -€1.3m | |
| Reserves | 13 | €22,968 | €26,190 | +€3,222 | +14.0% |
| Non-distributable reserves | 130/1 | €22,968 | - | -€22,968 | |
| Legal reserve | 130 | €22,968 | - | -€22,968 | |
| Distributable reserves | 133 | - | €26,190 | +€26,190 | |
| Profit (loss) carried forward | 14 | €208,426 | €300,516 | +€92,090 | +44.2% |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Major repairs and maintenance | 162 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €3,117,357 | €3,879,593 | +€762,235 | +24.5% |
| Amounts payable after more than one year | 17 | €1,749,397 | €3,261,325 | +€1.5m | +86.4% |
| Financial debts | 170/4 | €1,749,397 | €1,209,267 | -€540,130 | -30.9% |
| Other amounts payable | 178/9 | - | €2,052,058 | +€2.1m | |
| Amounts payable within one year | 42/48 | €1,367,960 | €618,268 | -€749,692 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €458,856 | €495,519 | +€36,663 | +8.0% |
| Trade debts | 44 | - | €55,518 | +€55,518 | |
| Suppliers | 440/4 | - | €55,518 | +€55,518 | |
| Taxes, remuneration and social security | 45 | €60,000 | €8,795 | -€51,205 | -85.3% |
| Taxes | 450/3 | €60,000 | €8,795 | -€51,205 | -85.3% |
| Other amounts payable | 47/48 | €849,103 | €58,435 | -€790,668 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269,678 | €559,525 | +€289,847 | +107.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | - | €52,607 | +€52,607 | |
| Non-recurring operating charges | 66A | - | €210,000 | +€210,000 | |
| Gross operating margin | 9900 | €500,042 | €1,049,958 | +€549,916 | +110.0% |
| Operating profit (loss) | 9901 | €230,364 | €212,826 | -€17,539 | -7.6% |
| Financial charges | 65/66B | €117,021 | €169,827 | +€52,807 | +45.1% |
| Recurring financial charges | 65 | €117,021 | €169,827 | +€52,807 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €113,344 | €42,999 | -€70,345 | -62.1% |
| Income taxes | 67/77 | €30,000 | €10,387 | -€19,613 | -65.4% |
| Profit (loss) for the period | 9904 | €83,344 | €32,612 | -€50,732 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,344 | €32,612 | -€50,732 | -60.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.