ASPER
InactiveInactive; last annual accounts for fiscal year 2023.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 21-12-2023 was due by 21-07-2024 and was filed on 22-12-2023, 212 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2023
212 d early
2022
28 d early
2021
4 d early
2020
31 d early
2019
39 d early
2018
35 d early
2017
43 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 56 days before the deadline; the Belgian median for financial year 2023 is 3 days before the deadline, and 40% of all filings were late.
Checked, nothing found (1)
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Which other companies belong to the same group?ABO-GROUP ENVIRONMENT · 12 companies
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2023, abbreviated schema
Equity
€232,360▼ 1.4%
2022 · €235,778
Total assets
€235,360▼ 52.7%
2022 · €497,955
Net result
-€3,418
2022 · €92,939
Working capital
€222,435▼ 3.7%
2022 · €230,983
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20192020202120222023
Operating result€40,239▼ 7.0%€63,403▲ 57.6%€104,002▲ 64.0%€131,523▲ 26.5%-€3,738
Net result€21,534▼ 13.0%€41,457▲ 92.5%€70,917▲ 71.1%€92,939▲ 31.1%-€3,418
Equity€221,329▲ 10.8%€251,923▲ 13.8%€322,839▲ 28.2%€235,778▼ 27.0%€232,360▼ 1.4%
Total assets€429,777▲ 9.7%€436,820▲ 1.6%€531,012▲ 21.6%€497,955▼ 6.2%€235,360▼ 52.7%
Debt€208,447▲ 8.5%€184,897▼ 11.3%€208,173▲ 12.6%€259,177▲ 24.5%€3,000▼ 98.8%
Working capital€180,955▲ 6.3%€207,157▲ 14.5%€282,372▲ 36.3%€230,983▼ 18.2%€222,435▼ 3.7%
Staff (FTE)5▲ 16.3%5.8▲ 16.0%5.3▼ 8.6%3.9▼ 26.4%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Why a figure moved sharply
- 2023 Total assets -53% on 2022. Cause not known from the registers.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2023: a loss of €3,738 after €131,523 in 2022, the lowest result in the available series.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €235,360
Fixed assets
€9,925 =
Current assets
€225,435 ▼ 53.8%
Equity and liabilities €235,360
Equity
€232,360 ▼ 1.4%
Provisions
€0 ▼ 100%
Debt
€3,000 ▼ 98.8%
Debt's share of the balance-sheet total falls from 52.0% to 1.3%. Equity and debt are lower.
Key figures and ratios
Current ratio
75.14▲
2022 · 1.90
Debt to equity
0.01▼
2022 · 1.10
ROE
-1.5%▼
2022 · 39.4%
ROA
-1.5%▼
2022 · 18.7%
Debt ≤ 1 year
€3,000▼
2022 · €257,047
Income taxes
€511▼
2022 · €38,173
Staff costs
€2,689▼
2022 · €177,297
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €128,099 | - | - |
| Remuneration, social security and pensions62 | - | - | €304,527 | €177,297 | €2,689 | ▼ 98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €16,919 | €15,306 | €14,268 | €11,910 | - | - |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | €19,466 | -€4,758 | ▼ 124% |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | €3,000 | -€3,000 | ▼ 200% |
| Other operating charges640/8 | - | - | €4,112 | €3,770 | €106 | ▼ 97.2% |
| Non-recurring operating charges66A | - | - | - | €2,251 | - | - |
| Gross operating margin9900 | €308,954 | €395,394 | €426,909 | €349,217 | -€8,702 | ▼ 102% |
| Operating profit (loss)9901 | €40,239 | €63,403 | €104,002 | €131,523 | -€3,738 | ▼ 103% |
| Financial income75/76B | - | - | €108 | €0 | €995 | ▲ 9,951,500% |
| Recurring financial income75 | €17 | €80 | €108 | €0 | €46 | ▲ 463,300% |
| Non-recurring financial income76B | - | - | - | - | €949 | - |
| Financial charges65/66B | - | - | €468 | €412 | €164 | ▼ 60.2% |
| Recurring financial charges65 | €734 | €848 | €468 | €412 | €164 | ▼ 60.2% |
| Profit (loss) for the period before taxes9903 | €39,522 | €62,635 | €103,642 | €131,111 | -€2,907 | ▼ 102% |
| Income taxes67/77 | €17,988 | €21,177 | €32,725 | €38,173 | €511 | ▼ 98.7% |
| Profit (loss) for the period9904 | €21,534 | €41,457 | €70,917 | €92,939 | -€3,418 | ▼ 104% |
| Profit (loss) for the period to be appropriated9905 | €21,534 | €41,457 | €70,917 | €92,939 | -€3,418 | ▼ 104% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €429,777 | €436,820 | €531,012 | €497,955 | €235,360 | ▼ 52.7% |
| Fixed assets21/28 | €66,079 | €66,069 | €49,364 | €9,925 | €9,925 | = |
| Tangible fixed assets22/27 | €59,574 | €59,564 | €39,439 | - | - | - |
| Furniture and vehicles24 | - | - | €25,932 | - | - | - |
| Other tangible fixed assets26 | - | - | €13,508 | - | - | - |
| Financial fixed assets28 | €6,505 | €6,505 | €9,925 | €9,925 | €9,925 | = |
| Current assets29/58 | €363,697 | €370,751 | €481,648 | €488,030 | €225,435 | ▼ 53.8% |
| Amounts receivable within one year40/41 | €177,125 | €176,172 | €289,460 | €312,988 | €224,657 | ▼ 28.2% |
| Trade receivables40 | - | - | €285,552 | €63,934 | €4,067 | ▼ 93.6% |
| Other amounts receivable41 | - | - | €3,908 | €249,054 | €220,589 | ▼ 11.4% |
| Current investments50/53 | €2,685 | - | - | - | - | - |
| Cash at bank and in hand54/58 | €180,543 | €189,634 | €190,045 | €175,042 | €778 | ▼ 99.6% |
| Deferred charges and accrued income490/1 | - | - | €2,142 | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €429,777 | €436,820 | €531,012 | €497,955 | €235,360 | ▼ 52.7% |
| Equity10/15 | €221,329 | €251,923 | €322,839 | €235,778 | €232,360 | ▼ 1.4% |
| Contributions10/11 | €18,600 | - | €18,600 | €18,600 | €18,600 | = |
| Reserves13 | €167,729 | €156,865 | €156,865 | €156,865 | €156,865 | = |
| Non-distributable reserves130/1 | - | - | €1,860 | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | €1,860 | €1,860 | €1,860 | = |
| Distributable reserves133 | - | - | €155,005 | €155,005 | €155,005 | = |
| Profit (loss) carried forward14 | €35,000 | €76,457 | €147,374 | €60,313 | €56,895 | ▼ 5.7% |
| Provisions and deferred taxes16 | - | - | - | €3,000 | - | - |
| Provisions for liabilities and charges160/5 | - | - | - | €3,000 | - | - |
| Pensions and similar obligations160 | - | - | - | €3,000 | - | - |
| Amounts payable17/49 | €208,447 | €184,897 | €208,173 | €259,177 | €3,000 | ▼ 98.8% |
| Amounts payable after more than one year17 | €25,705 | €21,303 | €8,897 | €2,130 | - | - |
| Financial debts170/4 | - | - | €8,897 | €2,130 | - | - |
| Amounts payable within one year42/48 | €182,742 | €163,594 | €199,276 | €257,047 | €3,000 | ▼ 98.8% |
| Current portion of amounts payable after more than one year42 | - | - | €12,406 | €6,767 | - | - |
| Trade debts44 | €138,606 | €108,544 | €95,421 | €22,232 | - | - |
| Suppliers440/4 | - | - | €95,421 | €22,232 | - | - |
| Advances received on contracts in progress46 | - | - | €8,238 | - | - | - |
| Taxes, remuneration and social security45 | - | - | €83,066 | €48,043 | - | - |
| Taxes450/3 | - | - | €30,349 | €48,043 | - | - |
| Remuneration and social security454/9 | - | - | €52,717 | - | - | - |
| Other amounts payable47/48 | - | - | €144 | €180,005 | €3,000 | ▼ 98.3% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €21,534 | €41,457 | €70,917 | €92,939 | -€3,418 | ▼ 104% |
| + Depreciation and write-downs630 | €16,919 | €15,306 | €14,268 | €11,910 | - | - |
| Operating cash flow (approximation) | €38,453 | €56,764 | €85,185 | €104,849 | -€3,418 | ▼ 103% |
| Investment in fixed assets (approximation) | - | -€15,295 | €2,437 | €27,529 | €0 | ▼ 100% |
| Change in cash | - | €9,091 | €411 | -€15,003 | -€174,264 | ▼ 1,062% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2023
22-12
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
21-12
Financial
Weakest financial yearnet -€3,418
Net result drops to -€3,418, the lowest in the series.
21-12
Financial
Liquidity times 40current ratio 75.14
Current ratio from 1.90 to 75.14; short-term debt falls from €257,047 to €3,000.
03-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
31-12
Financial
Highest result since 2018net €92,939 ▲31.1%
Operating result €131,523, net result €92,939, both a record.
27-07
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
30-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
22-06
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
31-12
Financial
Equity above €200,000Eq €221,329 ▲10.8%
2 profitable years in a row build equity to €221,329.
26-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
18-06
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
19-06
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
2016
20-06
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
2015
23-06
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 6 acts read
About the unread acts
We know of 6 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Structure & network
Part of the group
ABO-GROUP ENVIRONMENT
12 companies
Group, risk and exposure
Owners and holdings
1 ownerChain of control
- ABO-GROUP ENVIRONMENT
- ABO
- ASPER
Highest known parent: ABO-GROUP ENVIRONMENT. The sources do not say who stands above it.
Owners 1
- ABOparentSourceaccounts ABO 2022100%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.