AS.KA: 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.
AS.KA
Largest movements
- Intangible fixed assets -€6,250
down €6,250 (-33.3%), from €18,750 to €12,500
- Receivables within one year +€5,453
up €5,453 (+726%), from €751 to €6,203
- Tangible fixed assets -€575
down €575 (-33.3%), from €1,725 to €1,150
- Tax, wage and social debts +€9,838
up €9,838 (+70.6%), from €13,944 to €23,782
of which Remuneration and social security: +€10,105
- Trade debts -€8,374
down €8,374 (-66.4%), from €12,614 to €4,240
- Profit (loss) carried forward -€6,386
down €6,386, from €750 to -€5,636
- Other debts +€3,369
new in 2024: €3,369
- Gross operating margin -€35,508
down €35,508 (-72.1%), from €49,248 to €13,741
- Staff costs -€27,258
down €27,258 (-67.3%), from €40,498 to €13,240
- Other operating charges -€634
no longer reported in 2024 (was €634)
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 | €30,308 | €28,756 | -€1,552 | -5.1% |
| Fixed assets | 21/28 | €20,475 | €13,650 | -€6,825 | -33.3% |
| Intangible fixed assets | 21 | €18,750 | €12,500 | -€6,250 | -33.3% |
| Tangible fixed assets | 22/27 | €1,725 | €1,150 | -€575 | -33.3% |
| Plant, machinery and equipment | 23 | €1,725 | €1,150 | -€575 | -33.3% |
| Current assets | 29/58 | €9,833 | €15,106 | +€5,273 | +53.6% |
| Amounts receivable within one year | 40/41 | €751 | €6,203 | +€5,453 | +726% |
| Other amounts receivable | 41 | €751 | €6,203 | +€5,453 | +726% |
| Cash at bank and in hand | 54/58 | €9,082 | €8,903 | -€179 | -2.0% |
| Total equity and liabilities | 10/49 | €30,308 | €28,756 | -€1,552 | -5.1% |
| Equity | 10/15 | €3,750 | -€2,636 | -€6,386 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €750 | -€5,636 | -€6,386 | |
| Amounts payable | 17/49 | €26,558 | €31,392 | +€4,834 | +18.2% |
| Amounts payable within one year | 42/48 | €26,558 | €31,392 | +€4,834 | +18.2% |
| Trade debts | 44 | €12,614 | €4,240 | -€8,374 | -66.4% |
| Suppliers | 440/4 | €12,614 | €4,240 | -€8,374 | -66.4% |
| Taxes, remuneration and social security | 45 | €13,944 | €23,782 | +€9,838 | +70.6% |
| Taxes | 450/3 | €7,053 | €6,786 | -€267 | -3.8% |
| Remuneration and social security | 454/9 | €6,891 | €16,996 | +€10,105 | +147% |
| Other amounts payable | 47/48 | - | €3,369 | +€3,369 | |
| Remuneration, social security and pensions | 62 | €40,498 | €13,240 | -€27,258 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,825 | €6,825 | = | 0.0% |
| Other operating charges | 640/8 | €634 | - | -€634 | |
| Gross operating margin | 9900 | €49,248 | €13,741 | -€35,508 | -72.1% |
| Operating profit (loss) | 9901 | €1,292 | -€6,324 | -€7,616 | |
| Financial charges | 65/66B | €292 | €61 | -€231 | -79.1% |
| Recurring financial charges | 65 | €292 | €61 | -€231 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €1,000 | -€6,386 | -€7,386 | |
| Income taxes | 67/77 | €250 | - | -€250 | |
| Profit (loss) for the period | 9904 | €750 | -€6,386 | -€7,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €750 | -€6,386 | -€7,136 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.