LE BASIL: 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.
LE BASIL
Largest movements
- Cash -€96,281
down €96,281 (-86.8%), from €110,884 to €14,604
mainly Other debts (-€100,979) and Investment in fixed assets (net) (-€28,274)
- Tangible fixed assets -€25,754
down €25,754 (-2.7%), from €952,309 to €926,556
of which Assets under construction and advance payments: -€238,087
- Other debts -€100,979
down €100,979 (-12.5%), from €806,706 to €705,728
- Profit (loss) carried forward -€11,214
down €11,214 (-8.2%), from €137,468 to €126,254
- Gross operating margin +€15,189
up €15,189 (+46.3%), from €32,776 to €47,965
- Depreciation -€1,849
down €1,849 (-3.3%), from €55,876 to €54,027
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 | €1,063,194 | €942,113 | -€121,081 | -11.4% |
| Fixed assets | 21/28 | €952,309 | €926,556 | -€25,754 | -2.7% |
| Tangible fixed assets | 22/27 | €952,309 | €926,556 | -€25,754 | -2.7% |
| Land and buildings | 22 | €714,222 | €926,556 | +€212,333 | +29.7% |
| Assets under construction and advance payments | 27 | €238,087 | - | -€238,087 | |
| Current assets | 29/58 | €110,884 | €15,557 | -€95,327 | -86.0% |
| Cash at bank and in hand | 54/58 | €110,884 | €14,604 | -€96,281 | -86.8% |
| Deferred charges and accrued income | 490/1 | - | €954 | +€954 | |
| Total equity and liabilities | 10/49 | €1,063,194 | €942,113 | -€121,081 | -11.4% |
| Equity | 10/15 | €200,088 | €188,874 | -€11,214 | -5.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,468 | €126,254 | -€11,214 | -8.2% |
| Amounts payable | 17/49 | €863,106 | €753,239 | -€109,867 | -12.7% |
| Amounts payable after more than one year | 17 | €46,396 | €36,257 | -€10,139 | -21.9% |
| Financial debts | 170/4 | €46,396 | €36,257 | -€10,139 | -21.9% |
| Amounts payable within one year | 42/48 | €816,710 | €716,982 | -€99,728 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €10,004 | €11,022 | +€1,018 | +10.2% |
| Trade debts | 44 | - | €233 | +€233 | |
| Suppliers | 440/4 | - | €233 | +€233 | |
| Other amounts payable | 47/48 | €806,706 | €705,728 | -€100,979 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,876 | €54,027 | -€1,849 | -3.3% |
| Other operating charges | 640/8 | €4,357 | €4,501 | +€145 | +3.3% |
| Gross operating margin | 9900 | €32,776 | €47,965 | +€15,189 | +46.3% |
| Operating profit (loss) | 9901 | -€27,457 | -€10,563 | +€16,894 | +61.5% |
| Financial income | 75/76B | €0 | €12 | +€12 | +4470.4% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +4470.4% |
| Financial charges | 65/66B | €914 | €663 | -€251 | -27.5% |
| Recurring financial charges | 65 | €914 | €663 | -€251 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,371 | -€11,214 | +€17,157 | +60.5% |
| Profit (loss) for the period | 9904 | -€28,371 | -€11,214 | +€17,157 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,371 | -€11,214 | +€17,157 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.