BASYS: what changed
Two financial 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.
BASYS
Largest movements
- Receivables within one year -€98,496
down €98,496 (-46.4%), from €212,351 to €113,854
of which Other amounts receivable: -€71,700
- Cash +€97,156
up €97,156 (+142%), from €68,626 to €165,782
mainly Receivables within one year (+€98,496) and Net result for the year (+€66,463)
- Current investments +€18,000
up €18,000 (+41.4%), from €43,500 to €61,500
- Deferred charges and accrued income +€7,483
up €7,483 (+240%), from €3,117 to €10,599
- Reserves +€53,340
up €53,340 (+19.7%), from €271,213 to €324,553
of which Distributable reserves: +€53,340
- Tax, wage and social debts -€28,499
down €28,499 (-71.6%), from €39,779 to €11,280
of which Taxes: -€28,499
- Financial income -€80,338
down €80,338 (-97.4%), from €82,504 to €2,166
- Gross operating margin +€23,962
up €23,962 (+32.3%), from €74,192 to €98,154
- Taxes -€20,003
down €20,003 (-38.8%), from €51,535 to €31,532
- Financial charges +€1,146
up €1,146 (+222%), from €517 to €1,664
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.
Derived cash bridge
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 | €327,893 | €352,036 | +€24,142 | +7.4% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €327,593 | €351,736 | +€24,142 | +7.4% |
| Amounts receivable within one year | 40/41 | €212,351 | €113,854 | -€98,496 | -46.4% |
| Trade receivables | 40 | €52,116 | €25,319 | -€26,796 | -51.4% |
| Other amounts receivable | 41 | €160,235 | €88,535 | -€71,700 | -44.7% |
| Current investments | 50/53 | €43,500 | €61,500 | +€18,000 | +41.4% |
| Cash at bank and in hand | 54/58 | €68,626 | €165,782 | +€97,156 | +142% |
| Deferred charges and accrued income | 490/1 | €3,117 | €10,599 | +€7,483 | +240% |
| Total equity and liabilities | 10/49 | €327,893 | €352,036 | +€24,142 | +7.4% |
| Equity | 10/15 | €284,213 | €337,553 | +€53,340 | +18.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €271,213 | €324,553 | +€53,340 | +19.7% |
| Tax-exempt reserves | 132 | €1,562 | €1,562 | = | 0.0% |
| Distributable reserves | 133 | €269,652 | €322,991 | +€53,340 | +19.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,680 | €14,483 | -€29,197 | -66.8% |
| Amounts payable within one year | 42/48 | €43,680 | €14,483 | -€29,197 | -66.8% |
| Trade debts | 44 | €1,970 | €976 | -€994 | -50.5% |
| Suppliers | 440/4 | €1,970 | €976 | -€994 | -50.5% |
| Taxes, remuneration and social security | 45 | €39,779 | €11,280 | -€28,499 | -71.6% |
| Taxes | 450/3 | €38,089 | €9,590 | -€28,499 | -74.8% |
| Remuneration and social security | 454/9 | €1,690 | €1,690 | = | 0.0% |
| Other amounts payable | 47/48 | €1,931 | €2,227 | +€296 | +15.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €5,900 | +€5,900 | |
| Other operating charges | 640/8 | €532 | €662 | +€130 | +24.5% |
| Gross operating margin | 9900 | €74,192 | €98,154 | +€23,962 | +32.3% |
| Operating profit (loss) | 9901 | €73,660 | €97,491 | +€23,831 | +32.4% |
| Financial income | 75/76B | €82,504 | €2,166 | -€80,338 | -97.4% |
| Recurring financial income | 75 | €82,504 | €2,166 | -€80,338 | -97.4% |
| Financial charges | 65/66B | €517 | €1,664 | +€1,146 | +222% |
| Recurring financial charges | 65 | €517 | €1,664 | +€1,146 | +222% |
| Profit (loss) for the period before taxes | 9903 | €155,647 | €97,994 | -€57,653 | -37.0% |
| Income taxes | 67/77 | €51,535 | €31,532 | -€20,003 | -38.8% |
| Profit (loss) for the period | 9904 | €104,112 | €66,463 | -€37,649 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €104,112 | €66,463 | -€37,649 | -36.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.