BASPA: 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.
BASPA
Largest movements
- Receivables within one year -€6,680
down €6,680 (-55.3%), from €12,089 to €5,408
of which Trade receivables: -€4,538
- Cash +€5,517
up €5,517 (+368%), from €1,500 to €7,018
mainly Receivables within one year (+€6,680) and Depreciation (+€3,215)
- Tangible fixed assets -€2,552
down €2,552 (-47.0%), from €5,427 to €2,876
of which Furniture and vehicles: -€1,922
- Intangible fixed assets -€664
down €664 (-66.6%), from €997 to €333
- Deferred charges and accrued income +€407
up €407 (+62.1%), from €656 to €1,063
- Profit (loss) carried forward -€5,230
down €5,230, from €926 to -€4,303
- Debts after one year +€3,000
up €3,000 (+42.9%), from €7,000 to €10,000
- Tax, wage and social debts -€1,684
down €1,684 (-57.4%), from €2,932 to €1,249
of which Remuneration and social security: -€2,000
- Trade debts +€1,678
up €1,678 (+815%), from €206 to €1,884
- Current portion of long-term debt -€1,510
down €1,510 (-100%), from €1,510 to €0
- Gross operating margin -€14,313
down €14,313, from €12,918 to -€1,396
- Taxes -€2,631
down €2,631 (-95.2%), from €2,765 to €134
- Depreciation +€377
up €377 (+13.3%), from €2,839 to €3,215
- Other operating charges -€177
down €177 (-31.0%), from €571 to €394
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,893 | €16,922 | -€3,971 | -19.0% |
| Fixed assets | 21/28 | €6,649 | €3,433 | -€3,215 | -48.4% |
| Intangible fixed assets | 21 | €997 | €333 | -€664 | -66.6% |
| Tangible fixed assets | 22/27 | €5,427 | €2,876 | -€2,552 | -47.0% |
| Land and buildings | 22 | €945 | €316 | -€630 | -66.6% |
| Furniture and vehicles | 24 | €4,482 | €2,560 | -€1,922 | -42.9% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €14,245 | €13,489 | -€756 | -5.3% |
| Amounts receivable within one year | 40/41 | €12,089 | €5,408 | -€6,680 | -55.3% |
| Trade receivables | 40 | €9,075 | €4,538 | -€4,538 | -50.0% |
| Other amounts receivable | 41 | €3,014 | €871 | -€2,143 | -71.1% |
| Cash at bank and in hand | 54/58 | €1,500 | €7,018 | +€5,517 | +368% |
| Deferred charges and accrued income | 490/1 | €656 | €1,063 | +€407 | +62.1% |
| Total equity and liabilities | 10/49 | €20,893 | €16,922 | -€3,971 | -19.0% |
| Equity | 10/15 | €8,926 | €3,697 | -€5,230 | -58.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €926 | -€4,303 | -€5,230 | |
| Amounts payable | 17/49 | €11,967 | €13,226 | +€1,258 | +10.5% |
| Amounts payable after more than one year | 17 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Financial debts | 170/4 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Amounts payable within one year | 42/48 | €4,967 | €3,226 | -€1,742 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €1,510 | €0 | -€1,510 | -100% |
| Trade debts | 44 | €206 | €1,884 | +€1,678 | +815% |
| Suppliers | 440/4 | €206 | €1,884 | +€1,678 | +815% |
| Taxes, remuneration and social security | 45 | €2,932 | €1,249 | -€1,684 | -57.4% |
| Taxes | 450/3 | €732 | €1,049 | +€316 | +43.2% |
| Remuneration and social security | 454/9 | €2,200 | €200 | -€2,000 | -90.9% |
| Other amounts payable | 47/48 | €319 | €93 | -€225 | -70.8% |
| Remuneration, social security and pensions | 62 | €62 | €0 | -€61 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,839 | €3,215 | +€377 | +13.3% |
| Other operating charges | 640/8 | €571 | €394 | -€177 | -31.0% |
| Gross operating margin | 9900 | €12,918 | -€1,396 | -€14,313 | |
| Operating profit (loss) | 9901 | €9,446 | -€5,005 | -€14,451 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €198 | €91 | -€107 | -54.1% |
| Recurring financial charges | 65 | €198 | €91 | -€107 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €9,248 | -€5,096 | -€14,345 | |
| Income taxes | 67/77 | €2,765 | €134 | -€2,631 | -95.2% |
| Profit (loss) for the period | 9904 | €6,484 | -€5,230 | -€11,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,484 | -€5,230 | -€11,713 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.