BASJU: 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.
BASJU
Largest movements
- Receivables within one year +€48,689
up €48,689 (+94.9%), from €51,317 to €100,005
of which Other amounts receivable: +€31,132
- Tangible fixed assets -€8,604
down €8,604 (-27.6%), from €31,135 to €22,531
- Cash +€4,396
up €4,396 (+22.7%), from €19,373 to €23,769
mainly Other debts (+€56,932) and Net result for the year (+€40,238)
- Other debts +€56,932
new in 2025: €56,932
- Reserves -€20,623
down €20,623 (-13.7%), from €150,784 to €130,162
- Tax, wage and social debts +€5,135
up €5,135 (+28.5%), from €18,002 to €23,137
- Trade debts +€5,110
up €5,110 (+102%), from €5,014 to €10,124
- Gross operating margin +€10,172
up €10,172 (+16.6%), from €61,208 to €71,380
- Taxes +€2,486
up €2,486 (+13.1%), from €18,952 to €21,437
- Financial income -€2,049
down €2,049 (-46.2%), from €4,437 to €2,389
- Depreciation +€1,138
up €1,138 (+12.1%), from €9,408 to €10,546
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 | €186,324 | €232,755 | +€46,431 | +24.9% |
| Fixed assets | 21/28 | €31,135 | €22,531 | -€8,604 | -27.6% |
| Tangible fixed assets | 22/27 | €31,135 | €22,531 | -€8,604 | -27.6% |
| Plant, machinery and equipment | 23 | €13,632 | €10,930 | -€2,702 | -19.8% |
| Furniture and vehicles | 24 | €6,688 | €4,390 | -€2,297 | -34.3% |
| Other tangible fixed assets | 26 | €10,815 | €7,210 | -€3,605 | -33.3% |
| Current assets | 29/58 | €155,190 | €210,224 | +€55,035 | +35.5% |
| Amounts receivable after more than one year | 29 | €84,500 | €84,500 | = | 0.0% |
| Other amounts receivable | 291 | €84,500 | €84,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,317 | €100,005 | +€48,689 | +94.9% |
| Trade receivables | 40 | €44,560 | €62,117 | +€17,557 | +39.4% |
| Other amounts receivable | 41 | €6,757 | €37,889 | +€31,132 | +461% |
| Current investments | 50/53 | - | €1,950 | +€1,950 | |
| Cash at bank and in hand | 54/58 | €19,373 | €23,769 | +€4,396 | +22.7% |
| Total equity and liabilities | 10/49 | €186,324 | €232,755 | +€46,431 | +24.9% |
| Equity | 10/15 | €163,184 | €142,562 | -€20,623 | -12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €150,784 | €130,162 | -€20,623 | -13.7% |
| Distributable reserves | 133 | €150,784 | €130,162 | -€20,623 | -13.7% |
| Amounts payable | 17/49 | €23,140 | €90,193 | +€67,053 | +290% |
| Amounts payable within one year | 42/48 | €23,016 | €90,193 | +€67,178 | +292% |
| Trade debts | 44 | €5,014 | €10,124 | +€5,110 | +102% |
| Suppliers | 440/4 | €5,014 | €10,124 | +€5,110 | +102% |
| Taxes, remuneration and social security | 45 | €18,002 | €23,137 | +€5,135 | +28.5% |
| Taxes | 450/3 | €18,002 | €23,137 | +€5,135 | +28.5% |
| Other amounts payable | 47/48 | - | €56,932 | +€56,932 | |
| Accrued charges and deferred income | 492/3 | €124 | - | -€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,408 | €10,546 | +€1,138 | +12.1% |
| Other operating charges | 640/8 | €794 | €409 | -€385 | -48.5% |
| Non-recurring operating charges | 66A | €650 | €489 | -€161 | -24.7% |
| Gross operating margin | 9900 | €61,208 | €71,380 | +€10,172 | +16.6% |
| Operating profit (loss) | 9901 | €50,356 | €59,936 | +€9,580 | +19.0% |
| Financial income | 75/76B | €4,437 | €2,389 | -€2,049 | -46.2% |
| Recurring financial income | 75 | €4,437 | €2,389 | -€2,049 | -46.2% |
| Financial charges | 65/66B | €967 | €649 | -€317 | -32.8% |
| Recurring financial charges | 65 | €967 | €649 | -€317 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €53,827 | €61,675 | +€7,848 | +14.6% |
| Income taxes | 67/77 | €18,952 | €21,437 | +€2,486 | +13.1% |
| Profit (loss) for the period | 9904 | €34,875 | €40,238 | +€5,363 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,875 | €40,238 | +€5,363 | +15.4% |
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 28 October 2026 via checked.be.