LA BASCULE: 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.
LA BASCULE
Largest movements
- Receivables within one year +€92,754
up €92,754 (+156.6%), from €59,241 to €151,996
of which Other amounts receivable: +€92,537
- Tangible fixed assets -€61,726
down €61,726 (-47.7%), from €129,394 to €67,667
of which Furniture and vehicles: -€49,720
- Cash -€49,915
down €49,915 (-68.4%), from €72,974 to €23,060
mainly Receivables within one year (-€92,754) and Debts after one year (-€34,838)
- Deferred charges and accrued income -€3,669
down €3,669 (-89.7%), from €4,089 to €420
- Profit (loss) carried forward +€37,709
up €37,709 (+59.0%), from €63,893 to €101,603
- Debts after one year -€34,838
down €34,838 (-100.0%), from €34,838 to €0
- Current portion of long-term debt -€11,566
down €11,566 (-90.8%), from €12,731 to €1,166
- Tax, wage and social debts -€8,004
down €8,004 (-42.6%), from €18,780 to €10,776
of which Remuneration and social security: -€7,744
- Trade debts -€4,354
down €4,354 (-41.3%), from €10,555 to €6,201
- Staff costs +€23,627
up €23,627 (+21.4%), from €110,503 to €134,130
- Other operating charges +€15,915
up €15,915 (+223.2%), from €7,129 to €23,044
- Depreciation -€10,185
down €10,185 (-36.7%), from €27,739 to €17,554
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 | €268,152 | €247,258 | -€20,894 | -7.8% |
| Fixed assets | 21/28 | €129,951 | €69,725 | -€60,226 | -46.3% |
| Tangible fixed assets | 22/27 | €129,394 | €67,667 | -€61,726 | -47.7% |
| Land and buildings | 22 | €65,097 | €53,135 | -€11,963 | -18.4% |
| Plant, machinery and equipment | 23 | €7,962 | €11,304 | +€3,342 | +42.0% |
| Furniture and vehicles | 24 | €52,625 | €2,904 | -€49,720 | -94.5% |
| Leasing and similar rights | 25 | €3,709 | €325 | -€3,385 | -91.3% |
| Financial fixed assets | 28 | €557 | €2,057 | +€1,500 | +269.1% |
| Current assets | 29/58 | €138,201 | €177,533 | +€39,332 | +28.5% |
| Stocks and contracts in progress | 3 | €1,896 | €2,057 | +€161 | +8.5% |
| Stocks | 30/36 | €1,896 | €2,057 | +€161 | +8.5% |
| Amounts receivable within one year | 40/41 | €59,241 | €151,996 | +€92,754 | +156.6% |
| Trade receivables | 40 | €2,673 | €2,891 | +€218 | +8.1% |
| Other amounts receivable | 41 | €56,568 | €149,105 | +€92,537 | +163.6% |
| Cash at bank and in hand | 54/58 | €72,974 | €23,060 | -€49,915 | -68.4% |
| Deferred charges and accrued income | 490/1 | €4,089 | €420 | -€3,669 | -89.7% |
| Total equity and liabilities | 10/49 | €268,152 | €247,258 | -€20,894 | -7.8% |
| Equity | 10/15 | €191,247 | €228,957 | +€37,709 | +19.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €114,954 | €114,954 | = | 0.0% |
| Non-distributable reserves | 130/1 | €467 | €0 | -€467 | -100.0% |
| Reserves not available under the articles | 1311 | €467 | €0 | -€467 | -100.0% |
| Distributable reserves | 133 | €114,487 | €114,954 | +€467 | +0.4% |
| Profit (loss) carried forward | 14 | €63,893 | €101,603 | +€37,709 | +59.0% |
| Amounts payable | 17/49 | €76,905 | €18,301 | -€58,604 | -76.2% |
| Amounts payable after more than one year | 17 | €34,838 | €0 | -€34,838 | -100.0% |
| Financial debts | 170/4 | €34,838 | €0 | -€34,838 | -100.0% |
| Amounts payable within one year | 42/48 | €42,067 | €18,301 | -€23,766 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €12,731 | €1,166 | -€11,566 | -90.8% |
| Trade debts | 44 | €10,555 | €6,201 | -€4,354 | -41.3% |
| Suppliers | 440/4 | €10,555 | €6,201 | -€4,354 | -41.3% |
| Taxes, remuneration and social security | 45 | €18,780 | €10,776 | -€8,004 | -42.6% |
| Taxes | 450/3 | €4,282 | €4,022 | -€260 | -6.1% |
| Remuneration and social security | 454/9 | €14,498 | €6,754 | -€7,744 | -53.4% |
| Other amounts payable | 47/48 | €0 | €158 | +€158 | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100.0% |
| Remuneration, social security and pensions | 62 | €110,503 | €134,130 | +€23,627 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,739 | €17,554 | -€10,185 | -36.7% |
| Other operating charges | 640/8 | €7,129 | €23,044 | +€15,915 | +223.2% |
| Gross operating margin | 9900 | €229,056 | €229,671 | +€615 | +0.3% |
| Operating profit (loss) | 9901 | €83,685 | €54,943 | -€28,742 | -34.3% |
| Financial income | 75/76B | €1,712 | €3,698 | +€1,986 | +116.0% |
| Recurring financial income | 75 | €1,712 | €3,698 | +€1,986 | +116.0% |
| Financial charges | 65/66B | €5,591 | €6,925 | +€1,333 | +23.8% |
| Recurring financial charges | 65 | €5,591 | €6,925 | +€1,333 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €79,805 | €51,716 | -€28,090 | -35.2% |
| Income taxes | 67/77 | €15,912 | €14,006 | -€1,906 | -12.0% |
| Profit (loss) for the period | 9904 | €63,893 | €37,709 | -€26,184 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,893 | €37,709 | -€26,184 | -41.0% |
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 30 September 2026 via checked.be.