BASE - IT: what changed
BASE - IT
Largest movements
- Receivables within one year -€40,883
down €40,883 (-40.1%), from €102,056 to €61,173
- Tangible fixed assets -€12,711
down €12,711 (-28.8%), from €44,137 to €31,426
of which Furniture and vehicles: -€15,703
- Cash -€5,741
down €5,741 (-99.7%), from €5,759 to €18
mainly Net result for the year (-€34,061) and Debts after one year (-€12,147)
- Deferred charges and accrued income -€2,501
down €2,501 (-58.7%), from €4,259 to €1,758
- Profit (loss) carried forward -€31,638
down €31,638, from €11,735 to -€19,903
- Debts after one year -€12,147
down €12,147 (-79.9%), from €15,197 to €3,050
- Trade debts -€11,269
down €11,269 (-94.7%), from €11,902 to €633
- Other debts -€4,554
down €4,554 (-99.9%), from €4,556 to €2
- Current portion of long-term debt -€1,622
down €1,622 (-11.8%), from €13,769 to €12,147
- Purchases and services -€52,204
no longer reported in 2025 (was €52,204)
- Turnover -€45,935
no longer reported in 2025 (was €45,935)
- Gross operating margin -€3,465
down €3,465 (-55.3%), from -€6,269 to -€9,734
- Financial income -€1,474
down €1,474 (-99.2%), from €1,485 to €12
- Depreciation +€1,133
up €1,133 (+5.7%), from €19,979 to €21,111
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,211 | €94,374 | -€61,837 | -39.6% |
| Fixed assets | 21/28 | €44,137 | €31,426 | -€12,711 | -28.8% |
| Tangible fixed assets | 22/27 | €44,137 | €31,426 | -€12,711 | -28.8% |
| Plant, machinery and equipment | 23 | €627 | €3,619 | +€2,992 | +477% |
| Furniture and vehicles | 24 | €43,510 | €27,807 | -€15,703 | -36.1% |
| Current assets | 29/58 | €112,074 | €62,949 | -€49,126 | -43.8% |
| Amounts receivable within one year | 40/41 | €102,056 | €61,173 | -€40,883 | -40.1% |
| Trade receivables | 40 | €102,056 | €61,173 | -€40,883 | -40.1% |
| Cash at bank and in hand | 54/58 | €5,759 | €18 | -€5,741 | -99.7% |
| Deferred charges and accrued income | 490/1 | €4,259 | €1,758 | -€2,501 | -58.7% |
| Total equity and liabilities | 10/49 | €156,211 | €94,374 | -€61,837 | -39.6% |
| Equity | 10/15 | €109,095 | €77,457 | -€31,638 | -29.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €82,360 | €82,360 | = | 0.0% |
| Distributable reserves | 133 | €82,360 | €82,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,735 | -€19,903 | -€31,638 | |
| Amounts payable | 17/49 | €47,116 | €16,917 | -€30,199 | -64.1% |
| Amounts payable after more than one year | 17 | €15,197 | €3,050 | -€12,147 | -79.9% |
| Financial debts | 170/4 | €15,197 | €3,050 | -€12,147 | -79.9% |
| Amounts payable within one year | 42/48 | €31,919 | €13,850 | -€18,069 | -56.6% |
| Current portion of amounts payable after more than one year | 42 | €13,769 | €12,147 | -€1,622 | -11.8% |
| Trade debts | 44 | €11,902 | €633 | -€11,269 | -94.7% |
| Suppliers | 440/4 | €11,902 | €633 | -€11,269 | -94.7% |
| Taxes, remuneration and social security | 45 | €1,692 | €1,068 | -€624 | -36.9% |
| Taxes | 450/3 | €1,692 | €1,068 | -€624 | -36.9% |
| Other amounts payable | 47/48 | €4,556 | €2 | -€4,554 | -99.9% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Turnover | 70 | €45,935 | - | -€45,935 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,204 | - | -€52,204 | |
| Remuneration, social security and pensions | 62 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,979 | €21,111 | +€1,133 | +5.7% |
| Other operating charges | 640/8 | €1,637 | €1,529 | -€109 | -6.6% |
| Non-recurring operating charges | 66A | €18,239 | €1,200 | -€17,039 | -93.4% |
| Gross operating margin | 9900 | -€6,269 | -€9,734 | -€3,465 | -55.3% |
| Operating profit (loss) | 9901 | -€46,624 | -€33,574 | +€13,050 | +28.0% |
| Financial income | 75/76B | €1,485 | €12 | -€1,474 | -99.2% |
| Recurring financial income | 75 | €1,485 | €12 | -€1,474 | -99.2% |
| Financial charges | 65/66B | €431 | €287 | -€144 | -33.5% |
| Recurring financial charges | 65 | €431 | €287 | -€144 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€45,569 | -€33,849 | +€11,721 | +25.7% |
| Income taxes | 67/77 | €1,088 | €213 | -€876 | -80.5% |
| Profit (loss) for the period | 9904 | -€46,658 | -€34,061 | +€12,596 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,658 | -€34,061 | +€12,596 | +27.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.