AS3P.be: 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.
AS3P.be
Largest movements
- Tangible fixed assets +€62,329
up €62,329 (+487%), from €12,798 to €75,128
of which Furniture and vehicles: +€60,803
- Intangible fixed assets +€13,770
new in 2024: €13,770
- Receivables within one year +€4,101
up €4,101 (+55.1%), from €7,438 to €11,539
of which Trade receivables: +€9,233
- Cash +€3,255
up €3,255 (+151%), from €2,156 to €5,411
mainly Debts after one year (+€100,000) and Other debts (+€47,492)
- Deferred charges and accrued income +€2,693
up €2,693 (+605%), from €445 to €3,139
- Debts after one year +€100,000
new in 2024: €100,000
- Profit (loss) carried forward -€56,577
down €56,577 (-350%), from -€16,162 to -€72,739
- Other debts +€47,492
new in 2024: €47,492
- Trade debts -€4,636
down €4,636 (-58.1%), from €7,978 to €3,342
- Gross operating margin -€22,880
down €22,880, from €5,439 to -€17,441
- Staff costs +€18,698
up €18,698 (+270%), from €6,914 to €25,612
- Depreciation +€3,241
up €3,241 (+37.3%), from €8,698 to €11,939
- Other operating charges -€737
down €737 (-59.0%), from €1,250 to €513
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 | €22,838 | €108,987 | +€86,149 | +377% |
| Fixed assets | 21/28 | €12,798 | €88,898 | +€76,100 | +595% |
| Intangible fixed assets | 21 | - | €13,770 | +€13,770 | |
| Tangible fixed assets | 22/27 | €12,798 | €75,128 | +€62,329 | +487% |
| Plant, machinery and equipment | 23 | - | €1,526 | +€1,526 | |
| Furniture and vehicles | 24 | €12,798 | €73,602 | +€60,803 | +475% |
| Current assets | 29/58 | €10,040 | €20,089 | +€10,049 | +100% |
| Amounts receivable within one year | 40/41 | €7,438 | €11,539 | +€4,101 | +55.1% |
| Trade receivables | 40 | €2,305 | €11,538 | +€9,233 | +401% |
| Other amounts receivable | 41 | €5,133 | €1 | -€5,132 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,156 | €5,411 | +€3,255 | +151% |
| Deferred charges and accrued income | 490/1 | €445 | €3,139 | +€2,693 | +605% |
| Total equity and liabilities | 10/49 | €22,838 | €108,987 | +€86,149 | +377% |
| Equity | 10/15 | €38 | -€56,539 | -€56,577 | |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,162 | -€72,739 | -€56,577 | -350% |
| Amounts payable | 17/49 | €22,800 | €165,526 | +€142,726 | +626% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €22,785 | €65,526 | +€42,742 | +188% |
| Trade debts | 44 | €7,978 | €3,342 | -€4,636 | -58.1% |
| Suppliers | 440/4 | €7,978 | €3,342 | -€4,636 | -58.1% |
| Taxes, remuneration and social security | 45 | €14,807 | €14,692 | -€115 | -0.8% |
| Taxes | 450/3 | €13,876 | €5,284 | -€8,591 | -61.9% |
| Remuneration and social security | 454/9 | €931 | €9,407 | +€8,476 | +910% |
| Other amounts payable | 47/48 | - | €47,492 | +€47,492 | |
| Accrued charges and deferred income | 492/3 | €16 | - | -€16 | |
| Remuneration, social security and pensions | 62 | €6,914 | €25,612 | +€18,698 | +270% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,698 | €11,939 | +€3,241 | +37.3% |
| Other operating charges | 640/8 | €1,250 | €513 | -€737 | -59.0% |
| Non-recurring operating charges | 66A | €727 | - | -€727 | |
| Gross operating margin | 9900 | €5,439 | -€17,441 | -€22,880 | |
| Operating profit (loss) | 9901 | -€12,151 | -€55,505 | -€43,355 | -357% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.5% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.5% |
| Financial charges | 65/66B | €858 | €865 | +€7 | +0.8% |
| Recurring financial charges | 65 | €844 | €647 | -€197 | -23.3% |
| Non-recurring financial charges | 66B | €14 | €217 | +€203 | +1,463% |
| Profit (loss) for the period before taxes | 9903 | -€12,999 | -€56,370 | -€43,371 | -334% |
| Income taxes | 67/77 | €65 | €207 | +€143 | +220% |
| Profit (loss) for the period | 9904 | -€13,063 | -€56,577 | -€43,514 | -333% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,063 | -€56,577 | -€43,514 | -333% |
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 15 October 2026 via checked.be.