A.S.A. INDUSTRY: what changed
A.S.A. INDUSTRY
Largest movements
- Cash +€14,863
up €14,863 (+22.2%), from €66,981 to €81,844
mainly Receivables within one year (+€8,485) and Net result for the year (+€5,106)
- Receivables within one year -€8,485
down €8,485 (-45.2%), from €18,790 to €10,305
- Reserves +€5,079
up €5,079 (+11.5%), from €44,312 to €49,391
of which Distributable reserves: +€5,079
- Other debts -€4,658
down €4,658 (-35.0%), from €13,325 to €8,666
- Trade debts +€3,891
up €3,891 (+39.3%), from €9,914 to €13,806
- Tax, wage and social debts +€1,828
up €1,828 (+74.5%), from €2,455 to €4,284
- Write-downs -€13,063
down €13,063, from €7,789 to -€5,274
- Other operating charges +€4,585
up €4,585 (+150%), from €3,049 to €7,634
- Taxes +€1,971
up €1,971 (+317%), from €621 to €2,592
- Gross operating margin -€1,061
down €1,061 (-9.3%), from €11,415 to €10,354
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 | €88,979 | €95,147 | +€6,168 | +6.9% |
| Current assets | 29/58 | €88,979 | €95,147 | +€6,168 | +6.9% |
| Stocks and contracts in progress | 3 | €3,208 | €2,998 | -€210 | -6.5% |
| Stocks | 30/36 | €3,208 | €2,998 | -€210 | -6.5% |
| Amounts receivable within one year | 40/41 | €18,790 | €10,305 | -€8,485 | -45.2% |
| Trade receivables | 40 | €18,790 | €10,305 | -€8,485 | -45.2% |
| Cash at bank and in hand | 54/58 | €66,981 | €81,844 | +€14,863 | +22.2% |
| Total equity and liabilities | 10/49 | €88,979 | €95,147 | +€6,168 | +6.9% |
| Equity | 10/15 | €63,285 | €68,391 | +€5,106 | +8.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €44,312 | €49,391 | +€5,079 | +11.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €42,412 | €47,491 | +€5,079 | +12.0% |
| Profit (loss) carried forward | 14 | -€27 | - | +€27 | |
| Amounts payable | 17/49 | €25,694 | €26,756 | +€1,061 | +4.1% |
| Amounts payable within one year | 42/48 | €25,694 | €26,756 | +€1,061 | +4.1% |
| Trade debts | 44 | €9,914 | €13,806 | +€3,891 | +39.3% |
| Suppliers | 440/4 | €9,914 | €13,806 | +€3,891 | +39.3% |
| Taxes, remuneration and social security | 45 | €2,455 | €4,284 | +€1,828 | +74.5% |
| Taxes | 450/3 | €2,455 | €4,284 | +€1,828 | +74.5% |
| Other amounts payable | 47/48 | €13,325 | €8,666 | -€4,658 | -35.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,789 | -€5,274 | -€13,063 | |
| Other operating charges | 640/8 | €3,049 | €7,634 | +€4,585 | +150% |
| Gross operating margin | 9900 | €11,415 | €10,354 | -€1,061 | -9.3% |
| Operating profit (loss) | 9901 | €577 | €7,994 | +€7,416 | +1,284% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €188 | €295 | +€107 | +56.5% |
| Recurring financial charges | 65 | €188 | €295 | +€107 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €410 | €7,699 | +€7,289 | +1,778% |
| Income taxes | 67/77 | €621 | €2,592 | +€1,971 | +317% |
| Profit (loss) for the period | 9904 | -€211 | €5,106 | +€5,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€211 | €5,106 | +€5,318 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.