A.S.B.: 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.
A.S.B.
Largest movements
- Receivables within one year +€15,307
up €15,307 (+76.3%), from €20,065 to €35,372
of which Trade receivables: +€18,296
- Tangible fixed assets -€12,047
down €12,047 (-31.6%), from €38,144 to €26,097
of which Plant, machinery and equipment: -€7,277
- Cash +€11,938
up €11,938 (+31.2%), from €38,284 to €50,222
mainly Net result for the year (+€17,494) and Depreciation (+€5,707)
- Financial fixed assets +€2,880
up €2,880, from €0 to €2,880
- Profit (loss) carried forward +€17,494
up €17,494 (+21.7%), from €80,507 to €98,001
- Gross operating margin +€25,316
up €25,316, from -€817 to €24,499
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,993 | €116,971 | +€16,978 | +17.0% |
| Fixed assets | 21/28 | €38,144 | €28,977 | -€9,167 | -24.0% |
| Tangible fixed assets | 22/27 | €38,144 | €26,097 | -€12,047 | -31.6% |
| Land and buildings | 22 | €15,757 | €14,057 | -€1,700 | -10.8% |
| Plant, machinery and equipment | 23 | €12,890 | €5,613 | -€7,277 | -56.5% |
| Furniture and vehicles | 24 | €9,497 | €6,427 | -€3,070 | -32.3% |
| Financial fixed assets | 28 | €0 | €2,880 | +€2,880 | |
| Current assets | 29/58 | €61,849 | €87,994 | +€26,145 | +42.3% |
| Stocks and contracts in progress | 3 | €3,500 | €2,400 | -€1,100 | -31.4% |
| Stocks | 30/36 | €3,500 | €2,400 | -€1,100 | -31.4% |
| Amounts receivable within one year | 40/41 | €20,065 | €35,372 | +€15,307 | +76.3% |
| Trade receivables | 40 | €15,000 | €33,296 | +€18,296 | +122.0% |
| Other amounts receivable | 41 | €5,065 | €2,076 | -€2,989 | -59.0% |
| Cash at bank and in hand | 54/58 | €38,284 | €50,222 | +€11,938 | +31.2% |
| Total equity and liabilities | 10/49 | €99,993 | €116,971 | +€16,978 | +17.0% |
| Equity | 10/15 | €99,099 | €116,593 | +€17,494 | +17.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,507 | €98,001 | +€17,494 | +21.7% |
| Amounts payable | 17/49 | €894 | €378 | -€516 | -57.7% |
| Amounts payable within one year | 42/48 | €894 | €378 | -€516 | -57.7% |
| Trade debts | 44 | €754 | €207 | -€547 | -72.5% |
| Suppliers | 440/4 | €754 | €207 | -€547 | -72.5% |
| Taxes, remuneration and social security | 45 | €140 | €171 | +€31 | +22.1% |
| Taxes | 450/3 | €140 | €171 | +€31 | +22.1% |
| Non-recurring operating income | 76A | - | €14,798 | +€14,798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,876 | €5,707 | -€169 | -2.9% |
| Other operating charges | 640/8 | €986 | €1,054 | +€68 | +6.9% |
| Gross operating margin | 9900 | -€817 | €24,499 | +€25,316 | |
| Operating profit (loss) | 9901 | -€7,679 | €17,738 | +€25,417 | |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €153 | €141 | -€12 | -7.8% |
| Recurring financial charges | 65 | €153 | €141 | -€12 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,832 | €17,664 | +€25,496 | |
| Income taxes | 67/77 | €140 | €170 | +€30 | +21.4% |
| Profit (loss) for the period | 9904 | -€7,972 | €17,494 | +€25,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,972 | €17,494 | +€25,466 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.