A.S.S.: 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.S.
Largest movements
- Tangible fixed assets -€20,950
down €20,950 (-28.8%), from €72,728 to €51,778
of which Furniture and vehicles: -€22,377
- Receivables within one year -€5,151
down €5,151 (-10.2%), from €50,442 to €45,291
of which Trade receivables: -€3,648
- Cash +€3,530
up €3,530 (+10.9%), from €32,497 to €36,027
mainly Depreciation (+€25,798) and Other debts (+€7,000)
- Deferred charges and accrued income -€1,581
no longer reported in 2025 (was €1,581)
- Profit (loss) carried forward -€23,341
down €23,341 (-37.0%), from €63,050 to €39,709
- Other debts +€7,000
new in 2025: €7,000
- Debts after one year -€6,279
down €6,279 (-28.4%), from €22,117 to €15,838
- Current portion of long-term debt -€4,197
down €4,197 (-40.1%), from €10,476 to €6,279
- Tax, wage and social debts +€2,500
up €2,500 (+500%), from €500 to €3,000
- Gross operating margin -€5,770
down €5,770 (-28.4%), from €20,331 to €14,561
- Depreciation +€3,360
up €3,360 (+15.0%), from €22,438 to €25,798
- Financial income +€602
up €602 (+1,203,120%), from €0 to €602
- Other operating charges +€220
up €220 (+19.4%), from €1,134 to €1,354
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 | €157,249 | €133,096 | -€24,153 | -15.4% |
| Fixed assets | 21/28 | €72,728 | €51,778 | -€20,950 | -28.8% |
| Tangible fixed assets | 22/27 | €72,728 | €51,778 | -€20,950 | -28.8% |
| Land and buildings | 22 | €1,260 | €945 | -€315 | -25.0% |
| Plant, machinery and equipment | 23 | €5,467 | €7,210 | +€1,742 | +31.9% |
| Furniture and vehicles | 24 | €66,001 | €43,623 | -€22,377 | -33.9% |
| Current assets | 29/58 | €84,520 | €81,318 | -€3,202 | -3.8% |
| Amounts receivable within one year | 40/41 | €50,442 | €45,291 | -€5,151 | -10.2% |
| Trade receivables | 40 | €4,548 | €900 | -€3,648 | -80.2% |
| Other amounts receivable | 41 | €45,894 | €44,391 | -€1,504 | -3.3% |
| Cash at bank and in hand | 54/58 | €32,497 | €36,027 | +€3,530 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,581 | - | -€1,581 | |
| Total equity and liabilities | 10/49 | €157,249 | €133,096 | -€24,153 | -15.4% |
| Equity | 10/15 | €123,819 | €100,479 | -€23,341 | -18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,569 | €54,569 | = | 0.0% |
| Distributable reserves | 133 | €54,569 | €54,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,050 | €39,709 | -€23,341 | -37.0% |
| Amounts payable | 17/49 | €33,429 | €32,617 | -€812 | -2.4% |
| Amounts payable after more than one year | 17 | €22,117 | €15,838 | -€6,279 | -28.4% |
| Financial debts | 170/4 | €22,117 | €15,838 | -€6,279 | -28.4% |
| Amounts payable within one year | 42/48 | €11,313 | €16,779 | +€5,467 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €10,476 | €6,279 | -€4,197 | -40.1% |
| Trade debts | 44 | €336 | €501 | +€164 | +48.8% |
| Suppliers | 440/4 | €336 | €501 | +€164 | +48.8% |
| Taxes, remuneration and social security | 45 | €500 | €3,000 | +€2,500 | +500% |
| Taxes | 450/3 | €500 | €3,000 | +€2,500 | +500% |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Non-recurring operating income | 76A | €20,604 | - | -€20,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,438 | €25,798 | +€3,360 | +15.0% |
| Other operating charges | 640/8 | €1,134 | €1,354 | +€220 | +19.4% |
| Gross operating margin | 9900 | €20,331 | €14,561 | -€5,770 | -28.4% |
| Operating profit (loss) | 9901 | -€3,241 | -€12,591 | -€9,351 | -289% |
| Financial income | 75/76B | €0 | €602 | +€602 | +1,203,120% |
| Recurring financial income | 75 | €0 | €602 | +€602 | +1,203,120% |
| Financial charges | 65/66B | €1,189 | €1,351 | +€162 | +13.6% |
| Recurring financial charges | 65 | €1,189 | €1,351 | +€162 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,430 | -€13,341 | -€8,911 | -201% |
| Profit (loss) for the period | 9904 | -€4,430 | -€13,341 | -€8,911 | -201% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,430 | -€13,341 | -€8,911 | -201% |
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 23 October 2026 via checked.be.