BASONA: 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.
BASONA
Largest movements
- Receivables within one year +€28,137
up €28,137 (+22.0%), from €127,813 to €155,950
of which Trade receivables: +€26,042
- Cash -€28,128
down €28,128 (-35.3%), from €79,701 to €51,573
mainly Other debts (-€28,300) and Receivables within one year (-€28,137)
- Other debts -€28,300
no longer reported in 2025 (was €28,300)
- Reserves +€17,200
up €17,200 (+20.3%), from €84,875 to €102,075
of which Distributable reserves: +€23,400
- Gross operating margin -€12,564
down €12,564 (-26.6%), from €47,287 to €34,723
- Depreciation +€3,234
up €3,234 (+43.7%), from €7,400 to €10,633
- Financial income -€3,165
down €3,165 (-66.1%), from €4,788 to €1,622
- Taxes -€1,533
down €1,533 (-29.4%), from €5,208 to €3,675
- Other operating charges -€773
down €773 (-14.8%), from €5,231 to €4,459
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 | €691,775 | €687,354 | -€4,420 | -0.6% |
| Fixed assets | 21/28 | €396,449 | €390,510 | -€5,939 | -1.5% |
| Tangible fixed assets | 22/27 | €396,449 | €390,510 | -€5,939 | -1.5% |
| Land and buildings | 22 | €348,602 | €348,602 | = | 0.0% |
| Plant, machinery and equipment | 23 | €46,677 | €41,108 | -€5,569 | -11.9% |
| Furniture and vehicles | 24 | €1,170 | €800 | -€370 | -31.6% |
| Current assets | 29/58 | €295,326 | €296,844 | +€1,519 | +0.5% |
| Amounts receivable within one year | 40/41 | €127,813 | €155,950 | +€28,137 | +22.0% |
| Trade receivables | 40 | €125,374 | €151,417 | +€26,042 | +20.8% |
| Other amounts receivable | 41 | €2,439 | €4,534 | +€2,095 | +85.9% |
| Current investments | 50/53 | €82,279 | €83,293 | +€1,014 | +1.2% |
| Cash at bank and in hand | 54/58 | €79,701 | €51,573 | -€28,128 | -35.3% |
| Deferred charges and accrued income | 490/1 | €5,532 | €6,028 | +€496 | +9.0% |
| Total equity and liabilities | 10/49 | €691,775 | €687,354 | -€4,420 | -0.6% |
| Equity | 10/15 | €648,620 | €665,934 | +€17,314 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | - | -€62,000 | |
| Other | 1109/19 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €84,875 | €102,075 | +€17,200 | +20.3% |
| Non-distributable reserves | 130/1 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Tax-exempt reserves | 132 | €21,627 | €21,627 | = | 0.0% |
| Distributable reserves | 133 | €57,048 | €80,448 | +€23,400 | +41.0% |
| Profit (loss) carried forward | 14 | €501,745 | €501,858 | +€114 | 0.0% |
| Amounts payable | 17/49 | €43,155 | €21,421 | -€21,734 | -50.4% |
| Amounts payable within one year | 42/48 | €43,155 | €21,421 | -€21,734 | -50.4% |
| Trade debts | 44 | €6,358 | €8,119 | +€1,761 | +27.7% |
| Suppliers | 440/4 | €6,358 | €8,119 | +€1,761 | +27.7% |
| Taxes, remuneration and social security | 45 | €8,496 | €13,302 | +€4,806 | +56.6% |
| Taxes | 450/3 | €8,496 | €13,302 | +€4,806 | +56.6% |
| Other amounts payable | 47/48 | €28,300 | - | -€28,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €10,633 | +€3,234 | +43.7% |
| Other operating charges | 640/8 | €5,231 | €4,459 | -€773 | -14.8% |
| Gross operating margin | 9900 | €47,287 | €34,723 | -€12,564 | -26.6% |
| Operating profit (loss) | 9901 | €34,656 | €19,631 | -€15,025 | -43.4% |
| Financial income | 75/76B | €4,788 | €1,622 | -€3,165 | -66.1% |
| Recurring financial income | 75 | €4,788 | €1,622 | -€3,165 | -66.1% |
| Financial charges | 65/66B | €334 | €265 | -€70 | -20.8% |
| Recurring financial charges | 65 | €334 | €265 | -€70 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €39,109 | €20,988 | -€18,120 | -46.3% |
| Income taxes | 67/77 | €5,208 | €3,675 | -€1,533 | -29.4% |
| Profit (loss) for the period | 9904 | €33,901 | €17,314 | -€16,587 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,901 | €17,314 | -€16,587 | -48.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.