De ronde van Bas: 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.
De ronde van Bas
Largest movements
- Receivables within one year +€46,978
up €46,978 (+4,584%), from €1,025 to €48,003
of which Trade receivables: +€38,239
- Deferred charges and accrued income -€37,330
down €37,330 (-80.2%), from €46,525 to €9,195
- Cash -€27,898
down €27,898 (-48.1%), from €57,962 to €30,064
mainly Receivables within one year (-€46,978) and Net result for the year (-€37,288)
- Tangible fixed assets +€2,720
up €2,720 (+21.9%), from €12,416 to €15,136
of which Furniture and vehicles: +€5,864
- Profit (loss) carried forward -€37,288
down €37,288 (-69.4%), from -€53,752 to -€91,040
- Trade debts +€23,995
up €23,995 (+671%), from €3,576 to €27,571
- Tax, wage and social debts -€5,805
down €5,805 (-9.1%), from €63,946 to €58,141
of which Taxes: -€6,060
- Other debts +€2,876
up €2,876 (+4.4%), from €65,060 to €67,936
- Staff costs +€130,545
up €130,545 (+44.9%), from €291,007 to €421,552
- Gross operating margin +€76,087
up €76,087 (+23.5%), from €323,254 to €399,341
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 | €118,177 | €102,647 | -€15,530 | -13.1% |
| Fixed assets | 21/28 | €12,666 | €15,386 | +€2,720 | +21.5% |
| Tangible fixed assets | 22/27 | €12,416 | €15,136 | +€2,720 | +21.9% |
| Land and buildings | 22 | €6,610 | €5,645 | -€965 | -14.6% |
| Plant, machinery and equipment | 23 | €3,770 | €1,591 | -€2,178 | -57.8% |
| Furniture and vehicles | 24 | €2,036 | €7,899 | +€5,864 | +288% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €105,512 | €87,262 | -€18,250 | -17.3% |
| Amounts receivable within one year | 40/41 | €1,025 | €48,003 | +€46,978 | +4,584% |
| Trade receivables | 40 | €970 | €39,209 | +€38,239 | +3,942% |
| Other amounts receivable | 41 | €55 | €8,794 | +€8,739 | +15,936% |
| Cash at bank and in hand | 54/58 | €57,962 | €30,064 | -€27,898 | -48.1% |
| Deferred charges and accrued income | 490/1 | €46,525 | €9,195 | -€37,330 | -80.2% |
| Total equity and liabilities | 10/49 | €118,177 | €102,647 | -€15,530 | -13.1% |
| Equity | 10/15 | -€18,658 | -€55,946 | -€37,288 | -200% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,094 | €25,094 | = | 0.0% |
| Distributable reserves | 133 | €25,094 | €25,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,752 | -€91,040 | -€37,288 | -69.4% |
| Amounts payable | 17/49 | €136,835 | €158,593 | +€21,758 | +15.9% |
| Amounts payable within one year | 42/48 | €132,581 | €153,648 | +€21,066 | +15.9% |
| Trade debts | 44 | €3,576 | €27,571 | +€23,995 | +671% |
| Suppliers | 440/4 | €3,576 | €27,571 | +€23,995 | +671% |
| Taxes, remuneration and social security | 45 | €63,946 | €58,141 | -€5,805 | -9.1% |
| Taxes | 450/3 | €6,942 | €882 | -€6,060 | -87.3% |
| Remuneration and social security | 454/9 | €57,004 | €57,259 | +€255 | +0.4% |
| Other amounts payable | 47/48 | €65,060 | €67,936 | +€2,876 | +4.4% |
| Accrued charges and deferred income | 492/3 | €4,254 | €4,945 | +€692 | +16.3% |
| Remuneration, social security and pensions | 62 | €291,007 | €421,552 | +€130,545 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,350 | €4,813 | +€463 | +10.6% |
| Other operating charges | 640/8 | €2,015 | €2,789 | +€774 | +38.4% |
| Gross operating margin | 9900 | €323,254 | €399,341 | +€76,087 | +23.5% |
| Operating profit (loss) | 9901 | €25,882 | -€29,813 | -€55,695 | |
| Financial income | 75/76B | €416 | - | -€416 | |
| Recurring financial income | 75 | €416 | - | -€416 | |
| Financial charges | 65/66B | €4,471 | €6,593 | +€2,122 | +47.5% |
| Recurring financial charges | 65 | €4,471 | €6,593 | +€2,122 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €21,828 | -€36,406 | -€58,233 | |
| Income taxes | 67/77 | €445 | €882 | +€437 | +98.1% |
| Profit (loss) for the period | 9904 | €21,382 | -€37,288 | -€58,670 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,382 | -€37,288 | -€58,670 |
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.