BASA: what changed
BASA
Largest movements
- Receivables within one year -€10,094
down €10,094 (-38.0%), from €26,585 to €16,492
- Cash -€3,557
down €3,557 (-27.8%), from €12,794 to €9,237
mainly Trade debts (-€93,026) and Stocks and contracts (-€955)
- Stocks and contracts +€955
up €955 (+21.5%), from €4,446 to €5,401
- Trade debts -€93,026
down €93,026 (-80.1%), from €116,158 to €23,132
- Profit (loss) carried forward +€50,651
up €50,651 (+37.9%), from -€133,564 to -€82,913
- Tax, wage and social debts +€29,492
up €29,492 (+167%), from €17,685 to €47,177
of which Taxes: +€15,828
- Gross operating margin +€124,857
up €124,857 (+224%), from €55,802 to €180,660
- Staff costs +€13,393
up €13,393 (+12.8%), from €104,822 to €118,215
- Financial charges +€9,505
up €9,505 (+692%), from €1,374 to €10,879
- Financial income +€4,711
up €4,711 (+355%), from €1,326 to €6,036
- Other operating charges +€2,708
up €2,708 (+222%), from €1,222 to €3,930
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 | €44,934 | €32,051 | -€12,883 | -28.7% |
| Fixed assets | 21/28 | €1,109 | €921 | -€188 | -16.9% |
| Tangible fixed assets | 22/27 | €1,109 | €921 | -€188 | -16.9% |
| Plant, machinery and equipment | 23 | €1,109 | €921 | -€188 | -16.9% |
| Current assets | 29/58 | €43,825 | €31,129 | -€12,695 | -29.0% |
| Stocks and contracts in progress | 3 | €4,446 | €5,401 | +€955 | +21.5% |
| Stocks | 30/36 | €4,446 | €5,401 | +€955 | +21.5% |
| Amounts receivable within one year | 40/41 | €26,585 | €16,492 | -€10,094 | -38.0% |
| Other amounts receivable | 41 | €26,585 | €16,492 | -€10,094 | -38.0% |
| Cash at bank and in hand | 54/58 | €12,794 | €9,237 | -€3,557 | -27.8% |
| Total equity and liabilities | 10/49 | €44,934 | €32,051 | -€12,883 | -28.7% |
| Equity | 10/15 | -€88,909 | -€38,258 | +€50,651 | +57.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,455 | €38,455 | = | 0.0% |
| Distributable reserves | 133 | €38,455 | €38,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,564 | -€82,913 | +€50,651 | +37.9% |
| Amounts payable | 17/49 | €133,843 | €70,309 | -€63,534 | -47.5% |
| Amounts payable within one year | 42/48 | €133,843 | €70,309 | -€63,534 | -47.5% |
| Trade debts | 44 | €116,158 | €23,132 | -€93,026 | -80.1% |
| Suppliers | 440/4 | €116,158 | €23,132 | -€93,026 | -80.1% |
| Taxes, remuneration and social security | 45 | €17,685 | €47,177 | +€29,492 | +167% |
| Taxes | 450/3 | €1,235 | €17,064 | +€15,828 | +1,281% |
| Remuneration and social security | 454/9 | €16,450 | €30,114 | +€13,664 | +83.1% |
| Remuneration, social security and pensions | 62 | €104,822 | €118,215 | +€13,393 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €438 | +€21 | +4.9% |
| Other operating charges | 640/8 | €1,222 | €3,930 | +€2,708 | +222% |
| Gross operating margin | 9900 | €55,802 | €180,660 | +€124,857 | +224% |
| Operating profit (loss) | 9901 | -€50,658 | €58,078 | +€108,736 | |
| Financial income | 75/76B | €1,326 | €6,036 | +€4,711 | +355% |
| Recurring financial income | 75 | €1,326 | €6,036 | +€4,711 | +355% |
| Financial charges | 65/66B | €1,374 | €10,879 | +€9,505 | +692% |
| Recurring financial charges | 65 | €1,374 | €10,879 | +€9,505 | +692% |
| Profit (loss) for the period before taxes | 9903 | -€50,707 | €53,236 | +€103,942 | |
| Income taxes | 67/77 | €134 | €2,585 | +€2,451 | +1,825% |
| Profit (loss) for the period | 9904 | -€50,841 | €50,651 | +€101,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,841 | €50,651 | +€101,492 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.