A.S.B. SALES: 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. SALES
Largest movements
- Deferred charges and accrued income -€21,369
no longer reported in 2022 (was €21,369)
- Receivables within one year +€8,547
new in 2022: €8,547
- Cash +€7,856
up €7,856 (+14.9%), from €52,677 to €60,533
mainly Deferred charges and accrued income (+€21,369) and Trade debts (+€4,782)
- Profit (loss) carried forward -€6,299
down €6,299 (-16.9%), from €37,377 to €31,078
- Trade debts +€4,782
up €4,782 (+44.3%), from €10,790 to €15,572
- Other debts -€4,097
down €4,097 (-7.1%), from €57,900 to €53,803
- Tax, wage and social debts +€2,266
up €2,266 (+163%), from €1,394 to €3,660
- Gross operating margin -€16,291
down €16,291 (-96.4%), from €16,908 to €616
- Financial charges -€2,175
down €2,175 (-93.1%), from €2,335 to €161
- Taxes -€596
no longer reported in 2022 (was €596)
- Other operating charges +€507
up €507 (+12.3%), from €4,104 to €4,611
- Depreciation -€439
down €439 (-14.8%), from €2,963 to €2,525
From the 2021 result to the 2022 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.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,224 | €177,763 | -€3,461 | -1.9% |
| Fixed assets | 21/28 | €6,235 | €7,740 | +€1,506 | +24.1% |
| Tangible fixed assets | 22/27 | €6,235 | €7,740 | +€1,506 | +24.1% |
| Land and buildings | 22 | €4,970 | €4,260 | -€710 | -14.3% |
| Furniture and vehicles | 24 | €1,265 | €3,480 | +€2,216 | +175% |
| Current assets | 29/58 | €174,989 | €170,023 | -€4,966 | -2.8% |
| Stocks and contracts in progress | 3 | €100,943 | €100,943 | = | 0.0% |
| Stocks | 30/36 | €100,943 | €100,943 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €8,547 | +€8,547 | |
| Trade receivables | 40 | - | €8,547 | +€8,547 | |
| Cash at bank and in hand | 54/58 | €52,677 | €60,533 | +€7,856 | +14.9% |
| Deferred charges and accrued income | 490/1 | €21,369 | - | -€21,369 | |
| Total equity and liabilities | 10/49 | €181,224 | €177,763 | -€3,461 | -1.9% |
| Equity | 10/15 | €64,645 | €58,346 | -€6,299 | -9.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,377 | €31,078 | -€6,299 | -16.9% |
| Amounts payable | 17/49 | €116,579 | €119,417 | +€2,838 | +2.4% |
| Amounts payable after more than one year | 17 | €41,490 | €40,000 | -€1,490 | -3.6% |
| Financial debts | 170/4 | €41,490 | €40,000 | -€1,490 | -3.6% |
| Amounts payable within one year | 42/48 | €70,089 | €73,034 | +€2,945 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €5 | - | -€5 | |
| Trade debts | 44 | €10,790 | €15,572 | +€4,782 | +44.3% |
| Suppliers | 440/4 | €10,790 | €15,572 | +€4,782 | +44.3% |
| Taxes, remuneration and social security | 45 | €1,394 | €3,660 | +€2,266 | +163% |
| Taxes | 450/3 | €1,394 | €3,660 | +€2,266 | +163% |
| Other amounts payable | 47/48 | €57,900 | €53,803 | -€4,097 | -7.1% |
| Accrued charges and deferred income | 492/3 | €5,000 | €6,382 | +€1,382 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,963 | €2,525 | -€439 | -14.8% |
| Other operating charges | 640/8 | €4,104 | €4,611 | +€507 | +12.3% |
| Gross operating margin | 9900 | €16,908 | €616 | -€16,291 | -96.4% |
| Operating profit (loss) | 9901 | €9,840 | -€6,520 | -€16,359 | |
| Financial income | 75/76B | €306 | €381 | +€75 | +24.6% |
| Recurring financial income | 75 | €306 | €381 | +€75 | +24.6% |
| Financial charges | 65/66B | €2,335 | €161 | -€2,175 | -93.1% |
| Recurring financial charges | 65 | €2,335 | €161 | -€2,175 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €7,811 | -€6,299 | -€14,109 | |
| Income taxes | 67/77 | €596 | - | -€596 | |
| Profit (loss) for the period | 9904 | €7,215 | -€6,299 | -€13,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,215 | -€6,299 | -€13,513 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.