A.S.R.: 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.R.
Largest movements
- Receivables within one year -€17,689
down €17,689 (-99.6%), from €17,757 to €67
of which Trade receivables: -€17,361
- Tangible fixed assets -€8,554
down €8,554 (-92.2%), from €9,275 to €721
- Cash -€3,549
down €3,549 (-99.9%), from €3,553 to €4
mainly Trade debts (-€26,997) and Tax, wage and social debts (-€5,422)
- Deferred charges and accrued income -€803
no longer reported in 2024 (was €803)
- Trade debts -€26,997
no longer reported in 2024 (was €26,997)
- Other debts +€6,499
up €6,499 (+313%), from €2,074 to €8,572
- Tax, wage and social debts -€5,422
down €5,422 (-96.0%), from €5,650 to €228
of which Remuneration and social security: -€5,498
- Profit (loss) carried forward -€4,675
down €4,675 (-122%), from -€3,834 to -€8,509
- Gross operating margin -€23,166
down €23,166 (-69.7%), from €33,218 to €10,053
- Staff costs -€16,246
down €16,246 (-55.4%), from €29,299 to €13,053
- Depreciation -€7,833
down €7,833 (-91.6%), from €8,554 to €721
- Other operating charges -€792
down €792 (-59.7%), from €1,327 to €535
- Taxes -€395
no longer reported in 2024 (was €395)
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.
Derived cash bridge
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 | €31,387 | €792 | -€30,595 | -97.5% |
| Fixed assets | 21/28 | €9,275 | €721 | -€8,554 | -92.2% |
| Tangible fixed assets | 22/27 | €9,275 | €721 | -€8,554 | -92.2% |
| Furniture and vehicles | 24 | €9,275 | €721 | -€8,554 | -92.2% |
| Current assets | 29/58 | €22,112 | €71 | -€22,041 | -99.7% |
| Amounts receivable within one year | 40/41 | €17,757 | €67 | -€17,689 | -99.6% |
| Trade receivables | 40 | €17,361 | - | -€17,361 | |
| Other amounts receivable | 41 | €395 | €67 | -€328 | -83.0% |
| Cash at bank and in hand | 54/58 | €3,553 | €4 | -€3,549 | -99.9% |
| Deferred charges and accrued income | 490/1 | €803 | - | -€803 | |
| Total equity and liabilities | 10/49 | €31,387 | €792 | -€30,595 | -97.5% |
| Equity | 10/15 | -€3,334 | -€8,009 | -€4,675 | -140% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,834 | -€8,509 | -€4,675 | -122% |
| Amounts payable | 17/49 | €34,721 | €8,801 | -€25,920 | -74.7% |
| Amounts payable within one year | 42/48 | €34,721 | €8,801 | -€25,920 | -74.7% |
| Trade debts | 44 | €26,997 | - | -€26,997 | |
| Suppliers | 440/4 | €26,997 | - | -€26,997 | |
| Taxes, remuneration and social security | 45 | €5,650 | €228 | -€5,422 | -96.0% |
| Taxes | 450/3 | €152 | €228 | +€76 | +50.1% |
| Remuneration and social security | 454/9 | €5,498 | - | -€5,498 | |
| Other amounts payable | 47/48 | €2,074 | €8,572 | +€6,499 | +313% |
| Remuneration, social security and pensions | 62 | €29,299 | €13,053 | -€16,246 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,554 | €721 | -€7,833 | -91.6% |
| Other operating charges | 640/8 | €1,327 | €535 | -€792 | -59.7% |
| Non-recurring operating charges | 66A | - | €395 | +€395 | |
| Gross operating margin | 9900 | €33,218 | €10,053 | -€23,166 | -69.7% |
| Operating profit (loss) | 9901 | -€5,961 | -€4,651 | +€1,310 | +22.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €92 | €25 | -€68 | -73.3% |
| Recurring financial charges | 65 | €92 | €25 | -€68 | -73.3% |
| Non-recurring financial charges | 66B | €92 | €25 | -€68 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,053 | -€4,675 | +€1,378 | +22.8% |
| Income taxes | 67/77 | €395 | - | -€395 | |
| Profit (loss) for the period | 9904 | -€6,449 | -€4,675 | +€1,774 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,449 | -€4,675 | +€1,774 | +27.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.