Dr. Roxane Basstanie: 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.
Dr. Roxane Basstanie
Largest movements
- Cash +€31,697
up €31,697 (+232.2%), from €13,653 to €45,349
mainly Net result for the year (+€58,726) and Depreciation (+€4,521)
- Tangible fixed assets +€13,479
new in 2025: €13,479
- Receivables within one year +€8,940
new in 2025: €8,940
- Deferred charges and accrued income +€1,216
new in 2025: €1,216
- Reserves +€58,726
up €58,726 (+1374.0%), from €4,274 to €63,000
- Accrued charges and deferred income -€2,194
no longer reported in 2025 (was €2,194)
- Tax, wage and social debts -€1,069
no longer reported in 2025 (was €1,069)
- Gross operating margin +€73,685
up €73,685 (+1377.3%), from €5,350 to €79,035
- Taxes +€14,555
up €14,555 (+1362.2%), from €1,069 to €15,624
- Depreciation +€4,521
new in 2025: €4,521
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 | €13,653 | €68,985 | +€55,332 | +405.3% |
| Fixed assets | 21/28 | - | €13,479 | +€13,479 | |
| Tangible fixed assets | 22/27 | - | €13,479 | +€13,479 | |
| Furniture and vehicles | 24 | - | €13,479 | +€13,479 | |
| Current assets | 29/58 | €13,653 | €55,506 | +€41,853 | +306.6% |
| Amounts receivable within one year | 40/41 | - | €8,940 | +€8,940 | |
| Other amounts receivable | 41 | - | €8,940 | +€8,940 | |
| Cash at bank and in hand | 54/58 | €13,653 | €45,349 | +€31,697 | +232.2% |
| Deferred charges and accrued income | 490/1 | - | €1,216 | +€1,216 | |
| Total equity and liabilities | 10/49 | €13,653 | €68,985 | +€55,332 | +405.3% |
| Equity | 10/15 | €9,274 | €68,000 | +€58,726 | +633.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,274 | €63,000 | +€58,726 | +1374.0% |
| Distributable reserves | 133 | €4,274 | €63,000 | +€58,726 | +1374.0% |
| Amounts payable | 17/49 | €4,379 | €985 | -€3,394 | -77.5% |
| Amounts payable within one year | 42/48 | €2,185 | €985 | -€1,200 | -54.9% |
| Trade debts | 44 | €1,116 | €985 | -€131 | -11.8% |
| Suppliers | 440/4 | €1,116 | €985 | -€131 | -11.8% |
| Taxes, remuneration and social security | 45 | €1,069 | - | -€1,069 | |
| Taxes | 450/3 | €1,069 | - | -€1,069 | |
| Accrued charges and deferred income | 492/3 | €2,194 | - | -€2,194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,521 | +€4,521 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €5,350 | €79,035 | +€73,685 | +1377.3% |
| Operating profit (loss) | 9901 | €5,350 | €74,395 | +€69,044 | +1290.5% |
| Financial charges | 65/66B | €8 | €45 | +€38 | +500.0% |
| Recurring financial charges | 65 | €8 | €45 | +€38 | +500.0% |
| Profit (loss) for the period before taxes | 9903 | €5,343 | €74,350 | +€69,007 | +1291.6% |
| Income taxes | 67/77 | €1,069 | €15,624 | +€14,555 | +1362.2% |
| Profit (loss) for the period | 9904 | €4,274 | €58,726 | +€54,452 | +1274.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,274 | €58,726 | +€54,452 | +1274.0% |
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 5 October 2026 via checked.be.