ASACOMPTA: 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.
ASACOMPTA
Largest movements
- Receivables within one year +€17,216
up €17,216 (+152%), from €11,315 to €28,531
of which Trade receivables: +€17,216
- Tangible fixed assets -€9,984
down €9,984 (-17.1%), from €58,322 to €48,339
of which Land and buildings: -€9,500
- Cash +€5,157
up €5,157 (+97.6%), from €5,286 to €10,442
mainly Net result for the year (+€31,921) and Depreciation (+€10,483)
- Financial fixed assets +€1,302
up €1,302 (+9.9%), from €13,111 to €14,413
- Profit (loss) carried forward +€31,921
up €31,921, from -€19,196 to €12,725
- Debts after one year -€15,989
down €15,989 (-59.3%), from €26,949 to €10,959
- Trade debts -€3,824
down €3,824 (-11.6%), from €32,974 to €29,150
- Accrued charges and deferred income +€2,684
up €2,684, from €0 to €2,684
- Current portion of long-term debt -€2,515
down €2,515 (-13.6%), from €18,504 to €15,989
- Staff costs -€16,214
down €16,214 (-39.4%), from €41,156 to €24,942
- Gross operating margin +€13,946
up €13,946 (+20.4%), from €68,282 to €82,228
- Depreciation -€1,559
down €1,559 (-12.9%), from €12,042 to €10,483
- Financial charges -€838
down €838 (-20.1%), from €4,179 to €3,341
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 | €88,143 | €101,726 | +€13,583 | +15.4% |
| Fixed assets | 21/28 | €71,433 | €62,752 | -€8,681 | -12.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €58,322 | €48,339 | -€9,984 | -17.1% |
| Land and buildings | 22 | €57,500 | €48,000 | -€9,500 | -16.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €822 | €339 | -€484 | -58.8% |
| Financial fixed assets | 28 | €13,111 | €14,413 | +€1,302 | +9.9% |
| Current assets | 29/58 | €16,710 | €38,974 | +€22,264 | +133% |
| Amounts receivable within one year | 40/41 | €11,315 | €28,531 | +€17,216 | +152% |
| Trade receivables | 40 | €1,315 | €18,531 | +€17,216 | +1,309% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,286 | €10,442 | +€5,157 | +97.6% |
| Deferred charges and accrued income | 490/1 | €109 | €0 | -€109 | -100% |
| Total equity and liabilities | 10/49 | €88,143 | €101,726 | +€13,583 | +15.4% |
| Equity | 10/15 | €4,817 | €36,238 | +€31,421 | +652% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,913 | €3,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,053 | €2,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,196 | €12,725 | +€31,921 | |
| Investment grants | 15 | €1,500 | €1,000 | -€500 | -33.3% |
| Amounts payable | 17/49 | €83,326 | €65,488 | -€17,838 | -21.4% |
| Amounts payable after more than one year | 17 | €26,949 | €10,959 | -€15,989 | -59.3% |
| Financial debts | 170/4 | €26,949 | €10,959 | -€15,989 | -59.3% |
| Amounts payable within one year | 42/48 | €56,377 | €51,844 | -€4,533 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €18,504 | €15,989 | -€2,515 | -13.6% |
| Trade debts | 44 | €32,974 | €29,150 | -€3,824 | -11.6% |
| Suppliers | 440/4 | €32,974 | €29,150 | -€3,824 | -11.6% |
| Taxes, remuneration and social security | 45 | €4,899 | €6,704 | +€1,805 | +36.8% |
| Taxes | 450/3 | €4,018 | €4,471 | +€453 | +11.3% |
| Remuneration and social security | 454/9 | €881 | €2,233 | +€1,352 | +153% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €2,684 | +€2,684 | |
| Remuneration, social security and pensions | 62 | €41,156 | €24,942 | -€16,214 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,042 | €10,483 | -€1,559 | -12.9% |
| Other operating charges | 640/8 | €12,207 | €11,986 | -€222 | -1.8% |
| Gross operating margin | 9900 | €68,282 | €82,228 | +€13,946 | +20.4% |
| Operating profit (loss) | 9901 | €2,877 | €34,818 | +€31,941 | +1,110% |
| Financial income | 75/76B | €500 | €502 | +€2 | +0.4% |
| Recurring financial income | 75 | €500 | €502 | +€2 | +0.4% |
| Financial charges | 65/66B | €4,179 | €3,341 | -€838 | -20.1% |
| Recurring financial charges | 65 | €4,179 | €3,341 | -€838 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€803 | €31,978 | +€32,781 | |
| Income taxes | 67/77 | - | €58 | +€58 | |
| Profit (loss) for the period | 9904 | -€803 | €31,921 | +€32,724 | |
| Profit (loss) for the period to be appropriated | 9905 | -€803 | €31,921 | +€32,724 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.