ASANTI: 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.
What changed
ASANTI
NACE 96.230, Day spas, saunas and steam baths
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,554
2024 · €104,692-€89,138
Equity
€566,219
2024 · €570,665-€4,446
Cash
€189,982
2024 · €248,290-€58,308
Balance sheet total
€1.3m
2024 · €1.3m-€54,648
Largest movements
Assets
- Cash -€58,308
down €58,308 (-23.5%), from €248,290 to €189,982
mainly Investment in fixed assets (net) (-€108,241) and Debts after one year (-€59,958)
- Tangible fixed assets +€14,288
up €14,288 (+1.6%), from €891,805 to €906,093
of which Plant, machinery and equipment: +€51,537
Equity and liabilities
- Debts after one year -€59,958
down €59,958 (-12.7%), from €470,341 to €410,383
- Trade debts +€16,077
up €16,077 (+18.6%), from €86,499 to €102,576
Income statement
- Gross operating margin -€41,430
down €41,430 (-8.2%), from €507,738 to €466,308
- Taxes -€29,781
down €29,781 (-80.9%), from €36,813 to €7,032
- Staff costs +€29,038
up €29,038 (+12.1%), from €240,750 to €269,788
- Depreciation +€5,544
up €5,544 (+5.8%), from €95,873 to €101,417
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.
Result 2024
€104,692
Gross operating margin
-€41,430
Staff costs
-€29,038
Depreciation
-€5,544
Other operating charges
+€722
Other operating items
-€41,669
Financial income
-€4,513
Financial charges
+€2,555
Taxes
+€29,781
Result 2025
€15,554
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.
From operations
+€125,662
Investment
-€108,241
Financing
-€75,731
Cash 2024
€248,290
From operations (derived)
+€125,662
Net result for the year
+€15,554
Depreciation
+€101,417
Stocks and contracts
-€5,940
Receivables within one year
+€10,335
Deferred charges and accrued income
-€1,231
Trade debts
+€16,077
Tax, wage and social debts
-€7,291
Advances received
-€88
Other debts
-€6,352
Accrued charges and deferred income
+€3,182
Investment (derived)
-€108,241
Investment in fixed assets (net)
-€108,241
Financing
-€75,731
Debts after one year
-€59,958
Current portion of long-term debt
+€4,227
Contributions, distributions and other
-€20,000
Not broken down
+€1
Cash 2025
€189,982
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,319,161 | €1,264,513 | -€54,648 | -4.1% |
| Fixed assets | 21/28 | €988,455 | €995,279 | +€6,824 | +0.7% |
| Intangible fixed assets | 21 | €96,125 | €88,661 | -€7,464 | -7.8% |
| Tangible fixed assets | 22/27 | €891,805 | €906,093 | +€14,288 | +1.6% |
| Land and buildings | 22 | €811,227 | €773,193 | -€38,034 | -4.7% |
| Plant, machinery and equipment | 23 | €76,202 | €127,739 | +€51,537 | +67.6% |
| Furniture and vehicles | 24 | €4,376 | €5,161 | +€785 | +17.9% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €330,706 | €269,234 | -€61,472 | -18.6% |
| Stocks and contracts in progress | 3 | €4,950 | €10,890 | +€5,940 | +120.0% |
| Stocks | 30/36 | €4,950 | €10,890 | +€5,940 | +120.0% |
| Amounts receivable within one year | 40/41 | €72,208 | €61,873 | -€10,335 | -14.3% |
| Trade receivables | 40 | €20,939 | €29,236 | +€8,297 | +39.6% |
| Other amounts receivable | 41 | €51,268 | €32,637 | -€18,631 | -36.3% |
| Cash at bank and in hand | 54/58 | €248,290 | €189,982 | -€58,308 | -23.5% |
| Deferred charges and accrued income | 490/1 | €5,258 | €6,489 | +€1,231 | +23.4% |
| Total equity and liabilities | 10/49 | €1,319,161 | €1,264,513 | -€54,648 | -4.1% |
| Equity | 10/15 | €570,665 | €566,219 | -€4,446 | -0.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €170,600 | €166,200 | -€4,400 | -2.6% |
| Distributable reserves | 133 | €170,600 | €166,200 | -€4,400 | -2.6% |
| Profit (loss) carried forward | 14 | €65 | €19 | -€46 | -70.3% |
| Amounts payable | 17/49 | €748,496 | €698,293 | -€50,203 | -6.7% |
| Amounts payable after more than one year | 17 | €470,341 | €410,383 | -€59,958 | -12.7% |
| Financial debts | 170/4 | €470,341 | €410,383 | -€59,958 | -12.7% |
| Amounts payable within one year | 42/48 | €278,040 | €284,612 | +€6,572 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €107,364 | €111,591 | +€4,227 | +3.9% |
| Trade debts | 44 | €86,499 | €102,576 | +€16,077 | +18.6% |
| Suppliers | 440/4 | €86,499 | €102,576 | +€16,077 | +18.6% |
| Advances received on contracts in progress | 46 | €5,280 | €5,192 | -€88 | -1.7% |
| Taxes, remuneration and social security | 45 | €51,409 | €44,118 | -€7,291 | -14.2% |
| Taxes | 450/3 | €28,564 | €21,804 | -€6,760 | -23.7% |
| Remuneration and social security | 454/9 | €22,846 | €22,314 | -€532 | -2.3% |
| Other amounts payable | 47/48 | €27,488 | €21,136 | -€6,352 | -23.1% |
| Accrued charges and deferred income | 492/3 | €116 | €3,298 | +€3,182 | +2743.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €240,750 | €269,788 | +€29,038 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,873 | €101,417 | +€5,544 | +5.8% |
| Other operating charges | 640/8 | €16,726 | €16,004 | -€722 | -4.3% |
| Non-recurring operating charges | 66A | €0 | €41,669 | +€41,669 | |
| Gross operating margin | 9900 | €507,738 | €466,308 | -€41,430 | -8.2% |
| Operating profit (loss) | 9901 | €154,389 | €37,429 | -€116,960 | -75.8% |
| Financial income | 75/76B | €5,000 | €487 | -€4,513 | -90.3% |
| Recurring financial income | 75 | €5,000 | €487 | -€4,513 | -90.3% |
| Financial charges | 65/66B | €17,884 | €15,329 | -€2,555 | -14.3% |
| Recurring financial charges | 65 | €17,884 | €15,329 | -€2,555 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €141,505 | €22,586 | -€118,919 | -84.0% |
| Income taxes | 67/77 | €36,813 | €7,032 | -€29,781 | -80.9% |
| Profit (loss) for the period | 9904 | €104,692 | €15,554 | -€89,138 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,692 | €15,554 | -€89,138 | -85.1% |
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 8 October 2026 via checked.be.