El Vié Basècque: what changed
Two fiscal 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.
El Vié Basècque
Largest movements
- Tangible fixed assets -€26,277
down €26,277 (-11.7%), from €224,734 to €198,457
of which Leasing and similar rights: -€15,200
- Cash -€22,512
down €22,512 (-86.9%), from €25,911 to €3,399
mainly Debts after one year (-€28,860) and Trade debts (-€24,410)
- Stocks and contracts -€2,682
down €2,682 (-32.7%), from €8,208 to €5,526
- Debts after one year -€28,860
down €28,860 (-16.9%), from €170,371 to €141,511
- Trade debts -€24,410
down €24,410 (-52.4%), from €46,560 to €22,151
- Profit (loss) carried forward +€13,030
up €13,030 (+23.4%), from -€55,688 to -€42,657
- Tax, wage and social debts -€11,919
down €11,919 (-54.9%), from €21,725 to €9,807
of which Remuneration and social security: -€10,810
- Current portion of long-term debt +€4,518
up €4,518 (+15.7%), from €28,825 to €33,342
- Staff costs -€47,914
down €47,914 (-22.4%), from €213,954 to €166,041
- Gross operating margin -€45,176
down €45,176 (-16.9%), from €266,697 to €221,521
- Depreciation -€14,809
down €14,809 (-31.8%), from €46,566 to €31,756
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,147 | €210,294 | -€50,853 | -19.5% |
| Fixed assets | 21/28 | €225,464 | €199,187 | -€26,277 | -11.7% |
| Tangible fixed assets | 22/27 | €224,734 | €198,457 | -€26,277 | -11.7% |
| Land and buildings | 22 | €181,033 | €170,151 | -€10,881 | -6.0% |
| Plant, machinery and equipment | 23 | €4,366 | €1,488 | -€2,878 | -65.9% |
| Furniture and vehicles | 24 | €1,256 | €3,938 | +€2,683 | +213.6% |
| Leasing and similar rights | 25 | €38,080 | €22,880 | -€15,200 | -39.9% |
| Financial fixed assets | 28 | €730 | €730 | = | 0.0% |
| Current assets | 29/58 | €35,683 | €11,107 | -€24,576 | -68.9% |
| Stocks and contracts in progress | 3 | €8,208 | €5,526 | -€2,682 | -32.7% |
| Stocks | 30/36 | €8,208 | €5,526 | -€2,682 | -32.7% |
| Amounts receivable within one year | 40/41 | €1,563 | €1,377 | -€186 | -11.9% |
| Trade receivables | 40 | €0 | €622 | +€622 | |
| Other amounts receivable | 41 | €1,563 | €755 | -€808 | -51.7% |
| Cash at bank and in hand | 54/58 | €25,911 | €3,399 | -€22,512 | -86.9% |
| Deferred charges and accrued income | 490/1 | - | €804 | +€804 | |
| Total equity and liabilities | 10/49 | €261,147 | €210,294 | -€50,853 | -19.5% |
| Equity | 10/15 | -€17,088 | -€4,057 | +€13,030 | +76.3% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,688 | -€42,657 | +€13,030 | +23.4% |
| Amounts payable | 17/49 | €278,234 | €214,351 | -€63,883 | -23.0% |
| Amounts payable after more than one year | 17 | €170,371 | €141,511 | -€28,860 | -16.9% |
| Financial debts | 170/4 | €170,371 | €141,511 | -€28,860 | -16.9% |
| Amounts payable within one year | 42/48 | €107,863 | €72,841 | -€35,023 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €28,825 | €33,342 | +€4,518 | +15.7% |
| Trade debts | 44 | €46,560 | €22,151 | -€24,410 | -52.4% |
| Suppliers | 440/4 | €46,560 | €22,151 | -€24,410 | -52.4% |
| Taxes, remuneration and social security | 45 | €21,725 | €9,807 | -€11,919 | -54.9% |
| Taxes | 450/3 | €4,122 | €3,014 | -€1,108 | -26.9% |
| Remuneration and social security | 454/9 | €17,603 | €6,793 | -€10,810 | -61.4% |
| Other amounts payable | 47/48 | €10,753 | €7,541 | -€3,212 | -29.9% |
| Non-recurring operating income | 76A | €1,328 | - | -€1,328 | |
| Remuneration, social security and pensions | 62 | €213,954 | €166,041 | -€47,914 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,566 | €31,756 | -€14,809 | -31.8% |
| Other operating charges | 640/8 | €3,689 | €3,638 | -€52 | -1.4% |
| Gross operating margin | 9900 | €266,697 | €221,521 | -€45,176 | -16.9% |
| Operating profit (loss) | 9901 | €2,488 | €20,086 | +€17,598 | +707.5% |
| Financial income | 75/76B | €10 | €0 | -€10 | -97.6% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -97.6% |
| Financial charges | 65/66B | €6,497 | €6,728 | +€231 | +3.6% |
| Recurring financial charges | 65 | €6,497 | €6,728 | +€231 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,999 | €13,358 | +€17,357 | |
| Income taxes | 67/77 | €0 | €328 | +€328 | |
| Profit (loss) for the period | 9904 | -€3,999 | €13,030 | +€17,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,999 | €13,030 | +€17,030 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.