A-SHARP: 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-SHARP
Largest movements
- Tangible fixed assets -€17,120
down €17,120 (-56.8%), from €30,125 to €13,005
of which Furniture and vehicles: -€15,976
- Cash -€2,549
no longer reported in 2024 (was €2,549)
mainly Current portion of long-term debt (-€7,424) and Net result for the year (-€4,790)
- Receivables within one year +€1,200
up €1,200 (+2.9%), from €41,083 to €42,283
of which Other amounts receivable: +€1,952
- Current portion of long-term debt -€7,424
down €7,424 (-83.3%), from €8,917 to €1,492
- Profit (loss) carried forward -€4,790
down €4,790 (-10.4%), from €45,922 to €41,133
- Tax, wage and social debts -€2,842
down €2,842 (-38.4%), from €7,409 to €4,567
- Debts after one year -€1,492
no longer reported in 2024 (was €1,492)
- Trade debts -€1,232
down €1,232 (-30.4%), from €4,055 to €2,824
- Gross operating margin +€6,738
up €6,738 (+66.4%), from €10,141 to €16,879
- Taxes +€1,553
up €1,553 (+95.3%), from €1,630 to €3,183
- Depreciation -€577
down €577 (-3.3%), from €17,697 to €17,120
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.
Cash bridge derived
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 | €75,937 | €58,222 | -€17,715 | -23.3% |
| Fixed assets | 21/28 | €31,125 | €14,005 | -€17,120 | -55.0% |
| Tangible fixed assets | 22/27 | €30,125 | €13,005 | -€17,120 | -56.8% |
| Plant, machinery and equipment | 23 | €7,408 | €6,263 | -€1,144 | -15.4% |
| Furniture and vehicles | 24 | €22,718 | €6,742 | -€15,976 | -70.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €44,812 | €44,217 | -€595 | -1.3% |
| Amounts receivable within one year | 40/41 | €41,083 | €42,283 | +€1,200 | +2.9% |
| Trade receivables | 40 | €28,008 | €27,256 | -€752 | -2.7% |
| Other amounts receivable | 41 | €13,075 | €15,027 | +€1,952 | +14.9% |
| Cash at bank and in hand | 54/58 | €2,549 | - | -€2,549 | |
| Deferred charges and accrued income | 490/1 | €1,181 | €1,935 | +€754 | +63.9% |
| Total equity and liabilities | 10/49 | €75,937 | €58,222 | -€17,715 | -23.3% |
| Equity | 10/15 | €54,064 | €49,275 | -€4,790 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,942 | €1,942 | = | 0.0% |
| Tax-exempt reserves | 132 | €82 | €82 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,922 | €41,133 | -€4,790 | -10.4% |
| Amounts payable | 17/49 | €21,873 | €8,948 | -€12,925 | -59.1% |
| Amounts payable after more than one year | 17 | €1,492 | - | -€1,492 | |
| Financial debts | 170/4 | €1,492 | - | -€1,492 | |
| Amounts payable within one year | 42/48 | €20,381 | €8,948 | -€11,433 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €8,917 | €1,492 | -€7,424 | -83.3% |
| Financial debts | 43 | - | €65 | +€65 | |
| Credit institutions | 430/8 | - | €65 | +€65 | |
| Trade debts | 44 | €4,055 | €2,824 | -€1,232 | -30.4% |
| Suppliers | 440/4 | €4,055 | €2,824 | -€1,232 | -30.4% |
| Taxes, remuneration and social security | 45 | €7,409 | €4,567 | -€2,842 | -38.4% |
| Taxes | 450/3 | €7,409 | €4,567 | -€2,842 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,697 | €17,120 | -€577 | -3.3% |
| Other operating charges | 640/8 | €1,047 | €1,169 | +€123 | +11.7% |
| Gross operating margin | 9900 | €10,141 | €16,879 | +€6,738 | +66.4% |
| Operating profit (loss) | 9901 | -€8,603 | -€1,411 | +€7,192 | +83.6% |
| Financial income | 75/76B | - | €161 | +€161 | |
| Recurring financial income | 75 | - | €161 | +€161 | |
| Financial charges | 65/66B | €290 | €357 | +€67 | +23.1% |
| Recurring financial charges | 65 | €290 | €357 | +€67 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,893 | -€1,606 | +€7,286 | +81.9% |
| Income taxes | 67/77 | €1,630 | €3,183 | +€1,553 | +95.3% |
| Profit (loss) for the period | 9904 | -€10,523 | -€4,790 | +€5,733 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,523 | -€4,790 | +€5,733 | +54.5% |
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 11 October 2026 via checked.be.