A.S. Service: 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. Service
Largest movements
- Cash +€40,963
up €40,963 (+173%), from €23,629 to €64,593
mainly Net result for the year (+€49,135) and Receivables within one year (+€7,882)
- Receivables within one year -€7,882
down €7,882 (-12.2%), from €64,739 to €56,856
of which Trade receivables: -€26,636
- Reserves +€48,302
up €48,302 (+37.6%), from €128,373 to €176,676
- Trade debts -€18,610
down €18,610 (-77.4%), from €24,050 to €5,439
- Tax, wage and social debts +€3,499
up €3,499 (+55.1%), from €6,347 to €9,846
- Gross operating margin +€13,306
up €13,306 (+18.0%), from €73,829 to €87,135
- Depreciation +€1,401
up €1,401 (+47.1%), from €2,973 to €4,373
- Taxes +€1,295
up €1,295 (+6.8%), from €19,107 to €20,402
- Financial income -€1,172
down €1,172 (-26.8%), from €4,371 to €3,199
- Other operating charges +€1,090
up €1,090 (+46.0%), from €2,370 to €3,461
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 | €164,268 | €197,511 | +€33,243 | +20.2% |
| Fixed assets | 21/28 | €23,678 | €24,362 | +€685 | +2.9% |
| Tangible fixed assets | 22/27 | €23,678 | €24,362 | +€685 | +2.9% |
| Plant, machinery and equipment | 23 | €2,559 | €1,792 | -€767 | -30.0% |
| Furniture and vehicles | 24 | €21,119 | €22,571 | +€1,452 | +6.9% |
| Current assets | 29/58 | €140,590 | €173,149 | +€32,558 | +23.2% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,739 | €56,856 | -€7,882 | -12.2% |
| Trade receivables | 40 | €41,231 | €14,595 | -€26,636 | -64.6% |
| Other amounts receivable | 41 | €23,507 | €42,261 | +€18,754 | +79.8% |
| Cash at bank and in hand | 54/58 | €23,629 | €64,593 | +€40,963 | +173% |
| Deferred charges and accrued income | 490/1 | €2,222 | €1,699 | -€523 | -23.5% |
| Total equity and liabilities | 10/49 | €164,268 | €197,511 | +€33,243 | +20.2% |
| Equity | 10/15 | €131,373 | €179,676 | +€48,302 | +36.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €128,373 | €176,676 | +€48,302 | +37.6% |
| Distributable reserves | 133 | €128,373 | €176,676 | +€48,302 | +37.6% |
| Amounts payable | 17/49 | €32,895 | €17,835 | -€15,060 | -45.8% |
| Amounts payable within one year | 42/48 | €31,229 | €16,118 | -€15,111 | -48.4% |
| Trade debts | 44 | €24,050 | €5,439 | -€18,610 | -77.4% |
| Suppliers | 440/4 | €24,050 | €5,439 | -€18,610 | -77.4% |
| Taxes, remuneration and social security | 45 | €6,347 | €9,846 | +€3,499 | +55.1% |
| Taxes | 450/3 | €6,347 | €9,846 | +€3,499 | +55.1% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,666 | €1,717 | +€51 | +3.1% |
| Non-recurring operating income | 76A | - | €1,300 | +€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,973 | €4,373 | +€1,401 | +47.1% |
| Other operating charges | 640/8 | €2,370 | €3,461 | +€1,090 | +46.0% |
| Non-recurring operating charges | 66A | - | €12,727 | +€12,727 | |
| Gross operating margin | 9900 | €73,829 | €87,135 | +€13,306 | +18.0% |
| Operating profit (loss) | 9901 | €68,486 | €66,575 | -€1,911 | -2.8% |
| Financial income | 75/76B | €4,371 | €3,199 | -€1,172 | -26.8% |
| Recurring financial income | 75 | €4,371 | €3,199 | -€1,172 | -26.8% |
| Financial charges | 65/66B | €1,148 | €236 | -€912 | -79.4% |
| Recurring financial charges | 65 | €1,148 | €236 | -€912 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €71,709 | €69,538 | -€2,171 | -3.0% |
| Income taxes | 67/77 | €19,107 | €20,402 | +€1,295 | +6.8% |
| Profit (loss) for the period | 9904 | €52,602 | €49,135 | -€3,466 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,602 | €49,135 | -€3,466 | -6.6% |
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 27 October 2026 via checked.be.