A.S.I.D.: 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.I.D.
Largest movements
- Current investments -€45,000
no longer reported in 2025 (was €45,000)
- Cash +€6,608
up €6,608 (+29.1%), from €22,713 to €29,322
mainly Current investments (+€45,000) and Net result for the year (+€11,786)
- Tangible fixed assets +€1,084
up €1,084 (+81.0%), from €1,338 to €2,421
of which Other tangible fixed assets: +€1,577
- Reserves -€41,500
down €41,500 (-58.9%), from €70,500 to €29,000
- Other debts +€3,253
up €3,253 (+257%), from €1,266 to €4,519
- Trade debts -€1,347
down €1,347 (-95.2%), from €1,416 to €68
- Gross operating margin +€12,282
up €12,282 (+144%), from €8,515 to €20,798
- Taxes +€4,056
up €4,056 (+149%), from €2,715 to €6,771
- Financial charges +€783
up €783 (+54.3%), from €1,441 to €2,224
- Depreciation +€371
up €371 (+262%), from €141 to €512
- Other operating charges +€369
up €369 (+81.8%), from €450 to €819
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.
Derived cash bridge
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 | €86,409 | €47,873 | -€38,537 | -44.6% |
| Fixed assets | 21/28 | €1,388 | €2,471 | +€1,084 | +78.1% |
| Tangible fixed assets | 22/27 | €1,338 | €2,421 | +€1,084 | +81.0% |
| Furniture and vehicles | 24 | €1,338 | €845 | -€493 | -36.9% |
| Other tangible fixed assets | 26 | - | €1,577 | +€1,577 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €85,022 | €45,401 | -€39,621 | -46.6% |
| Amounts receivable within one year | 40/41 | €16,481 | €15,867 | -€615 | -3.7% |
| Trade receivables | 40 | €13,391 | €15,867 | +€2,476 | +18.5% |
| Other amounts receivable | 41 | €3,091 | - | -€3,091 | |
| Current investments | 50/53 | €45,000 | - | -€45,000 | |
| Cash at bank and in hand | 54/58 | €22,713 | €29,322 | +€6,608 | +29.1% |
| Deferred charges and accrued income | 490/1 | €827 | €213 | -€614 | -74.3% |
| Total equity and liabilities | 10/49 | €86,409 | €47,873 | -€38,537 | -44.6% |
| Equity | 10/15 | €83,728 | €42,514 | -€41,214 | -49.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €70,500 | €29,000 | -€41,500 | -58.9% |
| Distributable reserves | 133 | €70,500 | €29,000 | -€41,500 | -58.9% |
| Profit (loss) carried forward | 14 | €5,168 | €5,454 | +€286 | +5.5% |
| Amounts payable | 17/49 | €2,681 | €5,359 | +€2,677 | +99.8% |
| Amounts payable within one year | 42/48 | €2,681 | €5,359 | +€2,677 | +99.8% |
| Trade debts | 44 | €1,416 | €68 | -€1,347 | -95.2% |
| Suppliers | 440/4 | €1,416 | €68 | -€1,347 | -95.2% |
| Taxes, remuneration and social security | 45 | - | €771 | +€771 | |
| Taxes | 450/3 | - | €771 | +€771 | |
| Other amounts payable | 47/48 | €1,266 | €4,519 | +€3,253 | +257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €512 | +€371 | +262% |
| Other operating charges | 640/8 | €450 | €819 | +€369 | +81.8% |
| Gross operating margin | 9900 | €8,515 | €20,798 | +€12,282 | +144% |
| Operating profit (loss) | 9901 | €7,924 | €19,467 | +€11,543 | +146% |
| Financial income | 75/76B | €1,238 | €1,315 | +€77 | +6.3% |
| Recurring financial income | 75 | €1,238 | €1,315 | +€77 | +6.3% |
| Financial charges | 65/66B | €1,441 | €2,224 | +€783 | +54.3% |
| Recurring financial charges | 65 | €1,441 | €2,224 | +€783 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €7,720 | €18,557 | +€10,837 | +140% |
| Income taxes | 67/77 | €2,715 | €6,771 | +€4,056 | +149% |
| Profit (loss) for the period | 9904 | €5,005 | €11,786 | +€6,781 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €5,005 | €11,786 | +€6,781 | +135% |
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 19 October 2026 via checked.be.