A.S.B.: what changed
Two financial 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
- Tangible fixed assets -€6,343
down €6,343 (-42.0%), from €15,107 to €8,764
of which Furniture and vehicles: -€4,181
- Receivables within one year -€3,375
down €3,375 (-33.9%), from €9,969 to €6,594
of which Other amounts receivable: -€2,165
- Cash +€427
up €427 (+16.9%), from €2,519 to €2,946
mainly Depreciation (+€7,351) and Receivables within one year (+€3,375)
- Debts after one year -€3,785
no longer reported in 2025 (was €3,785)
- Profit (loss) carried forward -€3,142
new in 2025: -€3,142
- Current portion of long-term debt -€1,694
down €1,694 (-30.9%), from €5,479 to €3,785
- Trade debts -€752
down €752 (-22.3%), from €3,379 to €2,626
- Gross operating margin -€11,175
down €11,175 (-71.8%), from €15,569 to €4,394
- Taxes -€2,697
no longer reported in 2025 (was €2,697)
- Depreciation +€2,076
up €2,076 (+39.4%), from €5,274 to €7,351
- Other operating charges -€571
down €571 (-53.4%), from €1,069 to €498
- Financial income +€220
up €220 (+62.4%), from €352 to €571
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 | €28,207 | €18,936 | -€9,271 | -32.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,107 | €8,764 | -€6,343 | -42.0% |
| Tangible fixed assets | 22/27 | €15,107 | €8,764 | -€6,343 | -42.0% |
| Plant, machinery and equipment | 23 | €6,466 | €4,303 | -€2,162 | -33.4% |
| Furniture and vehicles | 24 | €8,641 | €4,461 | -€4,181 | -48.4% |
| Current assets | 29/58 | €13,099 | €10,172 | -€2,928 | -22.3% |
| Amounts receivable within one year | 40/41 | €9,969 | €6,594 | -€3,375 | -33.9% |
| Trade receivables | 40 | €1,210 | - | -€1,210 | |
| Other amounts receivable | 41 | €8,759 | €6,594 | -€2,165 | -24.7% |
| Cash at bank and in hand | 54/58 | €2,519 | €2,946 | +€427 | +16.9% |
| Deferred charges and accrued income | 490/1 | €612 | €632 | +€21 | +3.4% |
| Total equity and liabilities | 10/49 | €28,207 | €18,936 | -€9,271 | -32.9% |
| Equity | 10/15 | €12,864 | €9,722 | -€3,142 | -24.4% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €3,164 | €3,164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €158 | €158 | = | 0.0% |
| Reserves not available under the articles | 1311 | €158 | €158 | = | 0.0% |
| Distributable reserves | 133 | €3,006 | €3,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,142 | -€3,142 | |
| Amounts payable | 17/49 | €15,342 | €9,213 | -€6,129 | -39.9% |
| Amounts payable after more than one year | 17 | €3,785 | - | -€3,785 | |
| Financial debts | 170/4 | €3,785 | - | -€3,785 | |
| Amounts payable within one year | 42/48 | €11,557 | €9,213 | -€2,344 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €5,479 | €3,785 | -€1,694 | -30.9% |
| Trade debts | 44 | €3,379 | €2,626 | -€752 | -22.3% |
| Suppliers | 440/4 | €3,379 | €2,626 | -€752 | -22.3% |
| Taxes, remuneration and social security | 45 | €2,699 | €2,802 | +€103 | +3.8% |
| Taxes | 450/3 | €2,699 | €2,802 | +€103 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,274 | €7,351 | +€2,076 | +39.4% |
| Other operating charges | 640/8 | €1,069 | €498 | -€571 | -53.4% |
| Gross operating margin | 9900 | €15,569 | €4,394 | -€11,175 | -71.8% |
| Operating profit (loss) | 9901 | €9,226 | -€3,454 | -€12,680 | |
| Financial income | 75/76B | €352 | €571 | +€220 | +62.4% |
| Recurring financial income | 75 | €352 | €571 | +€220 | +62.4% |
| Financial charges | 65/66B | €74 | €259 | +€184 | +248.0% |
| Recurring financial charges | 65 | €74 | €259 | +€184 | +248.0% |
| Profit (loss) for the period before taxes | 9903 | €9,503 | -€3,142 | -€12,645 | |
| Income taxes | 67/77 | €2,697 | - | -€2,697 | |
| Profit (loss) for the period | 9904 | €6,807 | -€3,142 | -€9,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,807 | -€3,142 | -€9,948 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.