ASABEE: what changed
Two fiscal 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.
ASABEE
Largest movements
- Receivables within one year +€62,163
up €62,163 (+129.3%), from €48,092 to €110,255
of which Other amounts receivable: +€43,989
- Tangible fixed assets -€20,321
down €20,321 (-23.5%), from €86,348 to €66,027
of which Furniture and vehicles: -€16,817
- Intangible fixed assets -€10,065
down €10,065 (-20.1%), from €50,065 to €40,000
- Cash +€6,052
up €6,052 (+221.2%), from €2,736 to €8,788
mainly Net result for the year (+€66,197) and Depreciation (+€32,873)
- Reserves +€36,000
up €36,000 (+44.2%), from €81,400 to €117,400
- Debts after one year -€15,552
down €15,552 (-39.6%), from €39,231 to €23,679
- Tax, wage and social debts +€12,689
up €12,689 (+112.9%), from €11,237 to €23,926
of which Taxes: +€11,314
- Trade debts +€4,516
up €4,516 (+418.9%), from €1,078 to €5,594
- Gross operating margin +€29,819
up €29,819 (+32.7%), from €91,311 to €121,130
- Taxes +€6,790
up €6,790 (+57.2%), from €11,870 to €18,660
- Write-downs -€2,508
down €2,508 (-100.0%), from €2,508 to €0
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.
Cash bridge derived
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 | €188,125 | €226,400 | +€38,275 | +20.3% |
| Formation expenses | 20 | €12 | €0 | -€12 | -100.0% |
| Fixed assets | 21/28 | €136,457 | €106,071 | -€30,386 | -22.3% |
| Intangible fixed assets | 21 | €50,065 | €40,000 | -€10,065 | -20.1% |
| Tangible fixed assets | 22/27 | €86,348 | €66,027 | -€20,321 | -23.5% |
| Land and buildings | 22 | €10,606 | €9,353 | -€1,252 | -11.8% |
| Plant, machinery and equipment | 23 | €6,933 | €5,428 | -€1,504 | -21.7% |
| Furniture and vehicles | 24 | €62,837 | €46,020 | -€16,817 | -26.8% |
| Other tangible fixed assets | 26 | €5,973 | €5,226 | -€747 | -12.5% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €51,657 | €120,329 | +€68,672 | +132.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,092 | €110,255 | +€62,163 | +129.3% |
| Trade receivables | 40 | €20,451 | €38,625 | +€18,174 | +88.9% |
| Other amounts receivable | 41 | €27,641 | €71,630 | +€43,989 | +159.1% |
| Cash at bank and in hand | 54/58 | €2,736 | €8,788 | +€6,052 | +221.2% |
| Deferred charges and accrued income | 490/1 | €829 | €1,286 | +€457 | +55.2% |
| Total equity and liabilities | 10/49 | €188,125 | €226,400 | +€38,275 | +20.3% |
| Equity | 10/15 | €88,469 | €124,666 | +€36,197 | +40.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €81,400 | €117,400 | +€36,000 | +44.2% |
| Distributable reserves | 133 | €81,400 | €117,400 | +€36,000 | +44.2% |
| Profit (loss) carried forward | 14 | €1,069 | €1,266 | +€197 | +18.5% |
| Amounts payable | 17/49 | €99,656 | €101,734 | +€2,077 | +2.1% |
| Amounts payable after more than one year | 17 | €39,231 | €23,679 | -€15,552 | -39.6% |
| Financial debts | 170/4 | €39,231 | €23,679 | -€15,552 | -39.6% |
| Amounts payable within one year | 42/48 | €60,425 | €78,054 | +€17,629 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €15,152 | €14,988 | -€164 | -1.1% |
| Financial debts | 43 | €1,777 | €1,777 | = | 0.0% |
| Credit institutions | 430/8 | €1,777 | €1,777 | = | 0.0% |
| Trade debts | 44 | €1,078 | €5,594 | +€4,516 | +418.9% |
| Suppliers | 440/4 | €1,078 | €5,594 | +€4,516 | +418.9% |
| Taxes, remuneration and social security | 45 | €11,237 | €23,926 | +€12,689 | +112.9% |
| Taxes | 450/3 | €11,237 | €22,551 | +€11,314 | +100.7% |
| Remuneration and social security | 454/9 | €0 | €1,375 | +€1,375 | |
| Other amounts payable | 47/48 | €31,182 | €31,770 | +€588 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,541 | €32,873 | -€668 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,508 | €0 | -€2,508 | -100.0% |
| Other operating charges | 640/8 | €1,047 | €979 | -€68 | -6.5% |
| Gross operating margin | 9900 | €91,311 | €121,130 | +€29,819 | +32.7% |
| Operating profit (loss) | 9901 | €54,215 | €87,277 | +€33,062 | +61.0% |
| Financial income | 75/76B | €1,202 | €1,169 | -€33 | -2.7% |
| Recurring financial income | 75 | €1,202 | €1,169 | -€33 | -2.7% |
| Financial charges | 65/66B | €4,029 | €3,589 | -€440 | -10.9% |
| Recurring financial charges | 65 | €4,029 | €3,589 | -€440 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €51,388 | €84,857 | +€33,470 | +65.1% |
| Income taxes | 67/77 | €11,870 | €18,660 | +€6,790 | +57.2% |
| Profit (loss) for the period | 9904 | €39,518 | €66,197 | +€26,680 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,518 | €66,197 | +€26,680 | +67.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.