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
- Tangible fixed assets -€12,754
down €12,754 (-47.7%), from €26,719 to €13,966
of which Leasing and similar rights: -€21,722
- Receivables within one year +€2,788
up €2,788 (+9.6%), from €29,181 to €31,969
of which Other amounts receivable: +€3,984
- Profit (loss) carried forward -€11,655
down €11,655 (-10.7%), from -€108,897 to -€120,552
- Current portion of long-term debt -€10,830
down €10,830 (-100.0%), from €10,830 to €0
- Other debts +€8,717
up €8,717 (+3.9%), from €226,062 to €234,779
- Gross operating margin +€44,107
up €44,107, from -€15,408 to €28,699
- Staff costs -€18,255
down €18,255 (-46.6%), from €39,207 to €20,951
- Financial charges -€6,365
down €6,365 (-94.9%), from €6,706 to €342
- Depreciation -€4,879
down €4,879 (-22.4%), from €21,808 to €16,929
- Other operating charges +€621
up €621 (+30.0%), from €2,071 to €2,692
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 | €204,544 | €191,871 | -€12,673 | -6.2% |
| Fixed assets | 21/28 | €171,484 | €158,730 | -€12,754 | -7.4% |
| Tangible fixed assets | 22/27 | €26,719 | €13,966 | -€12,754 | -47.7% |
| Plant, machinery and equipment | 23 | €2,993 | €1,902 | -€1,091 | -36.4% |
| Furniture and vehicles | 24 | €2,004 | €12,063 | +€10,059 | +501.9% |
| Leasing and similar rights | 25 | €21,722 | €0 | -€21,722 | -100.0% |
| Financial fixed assets | 28 | €144,764 | €144,764 | = | 0.0% |
| Current assets | 29/58 | €33,060 | €33,141 | +€81 | +0.2% |
| Amounts receivable within one year | 40/41 | €29,181 | €31,969 | +€2,788 | +9.6% |
| Trade receivables | 40 | €4,845 | €3,650 | -€1,196 | -24.7% |
| Other amounts receivable | 41 | €24,336 | €28,320 | +€3,984 | +16.4% |
| Cash at bank and in hand | 54/58 | €1,269 | €21 | -€1,249 | -98.4% |
| Deferred charges and accrued income | 490/1 | €2,610 | €1,151 | -€1,459 | -55.9% |
| Total equity and liabilities | 10/49 | €204,544 | €191,871 | -€12,673 | -6.2% |
| Equity | 10/15 | -€90,297 | -€101,952 | -€11,655 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,897 | -€120,552 | -€11,655 | -10.7% |
| Amounts payable | 17/49 | €294,841 | €293,823 | -€1,018 | -0.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €281,341 | €280,323 | -€1,018 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €10,830 | €0 | -€10,830 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €37,919 | €37,340 | -€578 | -1.5% |
| Suppliers | 440/4 | €37,919 | €37,340 | -€578 | -1.5% |
| Taxes, remuneration and social security | 45 | €6,530 | €8,203 | +€1,673 | +25.6% |
| Taxes | 450/3 | €853 | €5,043 | +€4,190 | +491.5% |
| Remuneration and social security | 454/9 | €5,678 | €3,160 | -€2,518 | -44.3% |
| Other amounts payable | 47/48 | €226,062 | €234,779 | +€8,717 | +3.9% |
| Accrued charges and deferred income | 492/3 | €13,500 | €13,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,207 | €20,951 | -€18,255 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,808 | €16,929 | -€4,879 | -22.4% |
| Other operating charges | 640/8 | €2,071 | €2,692 | +€621 | +30.0% |
| Non-recurring operating charges | 66A | €41,475 | €0 | -€41,475 | -100.0% |
| Gross operating margin | 9900 | -€15,408 | €28,699 | +€44,107 | |
| Operating profit (loss) | 9901 | -€119,968 | -€11,873 | +€108,095 | +90.1% |
| Financial income | 75/76B | €535 | €1,121 | +€586 | +109.5% |
| Recurring financial income | 75 | €535 | €621 | +€86 | +16.0% |
| Non-recurring financial income | 76B | - | €500 | +€500 | |
| Financial charges | 65/66B | €6,706 | €342 | -€6,365 | -94.9% |
| Recurring financial charges | 65 | €6,706 | €342 | -€6,365 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | -€126,139 | -€11,094 | +€115,045 | +91.2% |
| Income taxes | 67/77 | €342 | €561 | +€218 | +63.8% |
| Profit (loss) for the period | 9904 | -€126,482 | -€11,655 | +€114,827 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,482 | -€11,655 | +€114,827 | +90.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.