BaSyl Consultancy: 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 Consultancy
Largest movements
- Cash -€19,239
down €19,239 (-26.4%), from €72,775 to €53,536
mainly Other debts (-€56,281) and Receivables within one year (-€4,516)
- Receivables within one year +€4,516
up €4,516 (+1744.2%), from €259 to €4,775
of which Trade receivables: +€4,516
- Tangible fixed assets -€1,729
down €1,729 (-54.1%), from €3,194 to €1,465
- Other debts -€56,281
down €56,281 (-96.3%), from €58,424 to €2,144
- Reserves +€38,359
new in 2025: €38,359
- Accrued charges and deferred income +€3,778
up €3,778 (+6562.5%), from €58 to €3,836
- Current portion of long-term debt -€1,496
no longer reported in 2025 (was €1,496)
- Tax, wage and social debts -€1,019
down €1,019 (-7.9%), from €12,821 to €11,803
- Gross operating margin -€14,635
down €14,635 (-20.4%), from €71,898 to €57,263
- Depreciation -€7,554
down €7,554 (-81.4%), from €9,283 to €1,729
- Taxes +€1,635
up €1,635 (+11.3%), from €14,439 to €16,075
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 | €76,955 | €60,174 | -€16,781 | -21.8% |
| Fixed assets | 21/28 | €3,194 | €1,465 | -€1,729 | -54.1% |
| Tangible fixed assets | 22/27 | €3,194 | €1,465 | -€1,729 | -54.1% |
| Furniture and vehicles | 24 | €3,194 | €1,465 | -€1,729 | -54.1% |
| Current assets | 29/58 | €73,761 | €58,709 | -€15,053 | -20.4% |
| Amounts receivable within one year | 40/41 | €259 | €4,775 | +€4,516 | +1744.2% |
| Trade receivables | 40 | €198 | €4,714 | +€4,516 | +2277.9% |
| Other amounts receivable | 41 | €61 | €61 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,775 | €53,536 | -€19,239 | -26.4% |
| Deferred charges and accrued income | 490/1 | €728 | €398 | -€329 | -45.3% |
| Total equity and liabilities | 10/49 | €76,955 | €60,174 | -€16,781 | -21.8% |
| Equity | 10/15 | €4,000 | €42,359 | +€38,359 | +959.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €38,359 | +€38,359 | |
| Distributable reserves | 133 | - | €38,359 | +€38,359 | |
| Amounts payable | 17/49 | €72,955 | €17,815 | -€55,140 | -75.6% |
| Amounts payable within one year | 42/48 | €72,898 | €13,979 | -€58,919 | -80.8% |
| Current portion of amounts payable after more than one year | 42 | €1,496 | - | -€1,496 | |
| Trade debts | 44 | €156 | €33 | -€123 | -78.8% |
| Suppliers | 440/4 | €156 | €33 | -€123 | -78.8% |
| Taxes, remuneration and social security | 45 | €12,821 | €11,803 | -€1,019 | -7.9% |
| Taxes | 450/3 | €12,821 | €11,803 | -€1,019 | -7.9% |
| Other amounts payable | 47/48 | €58,424 | €2,144 | -€56,281 | -96.3% |
| Accrued charges and deferred income | 492/3 | €58 | €3,836 | +€3,778 | +6562.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,283 | €1,729 | -€7,554 | -81.4% |
| Other operating charges | 640/8 | €611 | €676 | +€65 | +10.7% |
| Gross operating margin | 9900 | €71,898 | €57,263 | -€14,635 | -20.4% |
| Operating profit (loss) | 9901 | €62,005 | €54,859 | -€7,146 | -11.5% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €695 | €425 | -€270 | -38.9% |
| Recurring financial charges | 65 | €695 | €425 | -€270 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €61,318 | €54,434 | -€6,885 | -11.2% |
| Income taxes | 67/77 | €14,439 | €16,075 | +€1,635 | +11.3% |
| Profit (loss) for the period | 9904 | €46,879 | €38,359 | -€8,520 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,879 | €38,359 | -€8,520 | -18.2% |
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 6 October 2026 via checked.be.