BASIC PRO: 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.
BASIC PRO
Largest movements
- Tangible fixed assets +€15,653
up €15,653 (+1,058%), from €1,480 to €17,133
- Receivables within one year +€2,374
up €2,374 (+25.0%), from €9,497 to €11,871
- Intangible fixed assets +€624
new in 2025: €624
- Cash -€435
down €435 (-38.9%), from €1,119 to €684
- Profit (loss) carried forward +€22,618
up €22,618 (+48.0%), from -€47,073 to -€24,455
- Other debts -€4,083
down €4,083 (-11.4%), from €35,905 to €31,822
- Trade debts -€2,255
down €2,255 (-27.6%), from €8,166 to €5,911
- Tax, wage and social debts +€2,028
up €2,028 (+28.9%), from €7,008 to €9,036
of which Taxes: +€1,835
- Turnover +€155,298
new in 2025: €155,298
- Purchases and services +€128,638
new in 2025: €128,638
- Gross operating margin +€19,653
up €19,653 (+139%), from €14,145 to €33,798
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,006 | €32,314 | +€18,308 | +131% |
| Fixed assets | 21/28 | €3,390 | €19,667 | +€16,277 | +480% |
| Intangible fixed assets | 21 | - | €624 | +€624 | |
| Tangible fixed assets | 22/27 | €1,480 | €17,133 | +€15,653 | +1,058% |
| Furniture and vehicles | 24 | €1,480 | €17,133 | +€15,653 | +1,058% |
| Financial fixed assets | 28 | €1,910 | €1,910 | = | 0.0% |
| Current assets | 29/58 | €10,616 | €12,647 | +€2,031 | +19.1% |
| Amounts receivable within one year | 40/41 | €9,497 | €11,871 | +€2,374 | +25.0% |
| Trade receivables | 40 | €9,497 | €11,871 | +€2,374 | +25.0% |
| Cash at bank and in hand | 54/58 | €1,119 | €684 | -€435 | -38.9% |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €14,006 | €32,314 | +€18,308 | +131% |
| Equity | 10/15 | -€37,073 | -€14,455 | +€22,618 | +61.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,073 | -€24,455 | +€22,618 | +48.0% |
| Amounts payable | 17/49 | €51,079 | €46,769 | -€4,310 | -8.4% |
| Amounts payable within one year | 42/48 | €51,079 | €46,769 | -€4,310 | -8.4% |
| Trade debts | 44 | €8,166 | €5,911 | -€2,255 | -27.6% |
| Suppliers | 440/4 | €8,166 | €5,911 | -€2,255 | -27.6% |
| Taxes, remuneration and social security | 45 | €7,008 | €9,036 | +€2,028 | +28.9% |
| Taxes | 450/3 | €6,935 | €8,770 | +€1,835 | +26.5% |
| Remuneration and social security | 454/9 | €73 | €266 | +€193 | +264% |
| Other amounts payable | 47/48 | €35,905 | €31,822 | -€4,083 | -11.4% |
| Turnover | 70 | - | €155,298 | +€155,298 | |
| Non-recurring operating income | 76A | - | €7,138 | +€7,138 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €128,638 | +€128,638 | |
| Remuneration, social security and pensions | 62 | - | €92 | +€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,496 | €6,381 | +€885 | +16.1% |
| Other operating charges | 640/8 | €1,390 | €2,724 | +€1,334 | +96.0% |
| Non-recurring operating charges | 66A | - | €1,600 | +€1,600 | |
| Gross operating margin | 9900 | €14,145 | €33,798 | +€19,653 | +139% |
| Operating profit (loss) | 9901 | €7,259 | €23,001 | +€15,742 | +217% |
| Financial charges | 65/66B | €153 | €383 | +€230 | +150% |
| Recurring financial charges | 65 | €153 | €383 | +€230 | +150% |
| Profit (loss) for the period before taxes | 9903 | €7,106 | €22,618 | +€15,512 | +218% |
| Profit (loss) for the period | 9904 | €7,106 | €22,618 | +€15,512 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €7,106 | €22,618 | +€15,512 | +218% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.