ASAB: 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.
ASAB
Largest movements
- Cash -€23,629
down €23,629 (-33.7%), from €70,202 to €46,573
mainly Trade debts (-€12,414) and Investment in fixed assets (net) (-€7,305)
- Tangible fixed assets +€6,620
up €6,620 (+2,402%), from €276 to €6,896
- Trade debts -€12,414
down €12,414 (-98.0%), from €12,668 to €255
- Tax, wage and social debts -€2,846
down €2,846 (-32.5%), from €8,762 to €5,916
of which Taxes: -€3,831
- Profit (loss) carried forward -€1,039
down €1,039 (-2.7%), from €38,502 to €37,463
- Gross operating margin -€13,909
down €13,909 (-51.1%), from €27,240 to €13,331
- Taxes -€3,778
down €3,778 (-84.9%), from €4,451 to €673
- Staff costs +€2,567
up €2,567 (+39.7%), from €6,472 to €9,039
- Other operating charges +€968
up €968 (+109%), from €891 to €1,859
- Depreciation -€847
down €847 (-55.8%), from €1,519 to €672
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 | €80,503 | €64,009 | -€16,494 | -20.5% |
| Fixed assets | 21/28 | €2,781 | €9,413 | +€6,633 | +239% |
| Tangible fixed assets | 22/27 | €276 | €6,896 | +€6,620 | +2,402% |
| Furniture and vehicles | 24 | €276 | €6,896 | +€6,620 | +2,402% |
| Financial fixed assets | 28 | €2,505 | €2,517 | +€12 | +0.5% |
| Current assets | 29/58 | €77,723 | €54,596 | -€23,127 | -29.8% |
| Amounts receivable within one year | 40/41 | €7,521 | €8,023 | +€502 | +6.7% |
| Trade receivables | 40 | €7,420 | €8,020 | +€600 | +8.1% |
| Other amounts receivable | 41 | €100 | €3 | -€97 | -97.1% |
| Cash at bank and in hand | 54/58 | €70,202 | €46,573 | -€23,629 | -33.7% |
| Total equity and liabilities | 10/49 | €80,503 | €64,009 | -€16,494 | -20.5% |
| Equity | 10/15 | €58,017 | €56,978 | -€1,039 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €915 | €915 | = | 0.0% |
| Distributable reserves | 133 | €915 | €915 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,502 | €37,463 | -€1,039 | -2.7% |
| Amounts payable | 17/49 | €22,486 | €7,031 | -€15,455 | -68.7% |
| Amounts payable within one year | 42/48 | €22,486 | €7,031 | -€15,455 | -68.7% |
| Trade debts | 44 | €12,668 | €255 | -€12,414 | -98.0% |
| Suppliers | 440/4 | €12,668 | €255 | -€12,414 | -98.0% |
| Taxes, remuneration and social security | 45 | €8,762 | €5,916 | -€2,846 | -32.5% |
| Taxes | 450/3 | €7,566 | €3,734 | -€3,831 | -50.6% |
| Remuneration and social security | 454/9 | €1,197 | €2,182 | +€985 | +82.3% |
| Other amounts payable | 47/48 | €1,056 | €860 | -€195 | -18.5% |
| Remuneration, social security and pensions | 62 | €6,472 | €9,039 | +€2,567 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,519 | €672 | -€847 | -55.8% |
| Other operating charges | 640/8 | €891 | €1,859 | +€968 | +109% |
| Gross operating margin | 9900 | €27,240 | €13,331 | -€13,909 | -51.1% |
| Operating profit (loss) | 9901 | €18,357 | €1,761 | -€16,596 | -90.4% |
| Financial income | 75/76B | €139 | €18 | -€121 | -87.2% |
| Recurring financial income | 75 | €139 | €18 | -€121 | -87.2% |
| Financial charges | 65/66B | €1,428 | €2,145 | +€717 | +50.3% |
| Recurring financial charges | 65 | €1,428 | €2,145 | +€717 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €17,068 | -€366 | -€17,435 | |
| Income taxes | 67/77 | €4,451 | €673 | -€3,778 | -84.9% |
| Profit (loss) for the period | 9904 | €12,617 | -€1,039 | -€13,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,617 | -€1,039 | -€13,656 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.