ASAP: 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.
ASAP
Largest movements
- Tangible fixed assets -€13,205
down €13,205 (-13.6%), from €97,361 to €84,156
of which Furniture and vehicles: -€8,426
- Cash +€8,169
up €8,169 (+54.4%), from €15,020 to €23,188
mainly Depreciation (+€14,161) and Net result for the year (+€5,181)
- Receivables within one year -€4,234
down €4,234 (-39.5%), from €10,726 to €6,492
of which Other amounts receivable: -€2,932
- Debts after one year -€5,936
down €5,936 (-29.5%), from €20,133 to €14,197
- Other debts -€1,833
down €1,833 (-98.3%), from €1,864 to €32
- Tax, wage and social debts -€1,763
down €1,763 (-42.6%), from €4,134 to €2,372
of which Taxes: -€1,431
- Gross operating margin -€3,059
down €3,059 (-10.1%), from €30,273 to €27,214
- Depreciation +€2,077
up €2,077 (+17.2%), from €12,084 to €14,161
- Taxes -€1,137
down €1,137 (-31.9%), from €3,562 to €2,424
- Staff costs -€622
down €622 (-16.0%), from €3,889 to €3,266
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 | €124,306 | €114,965 | -€9,341 | -7.5% |
| Fixed assets | 21/28 | €97,411 | €84,206 | -€13,205 | -13.6% |
| Tangible fixed assets | 22/27 | €97,361 | €84,156 | -€13,205 | -13.6% |
| Land and buildings | 22 | €58,376 | €53,597 | -€4,779 | -8.2% |
| Furniture and vehicles | 24 | €38,985 | €30,559 | -€8,426 | -21.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €26,896 | €30,759 | +€3,864 | +14.4% |
| Amounts receivable within one year | 40/41 | €10,726 | €6,492 | -€4,234 | -39.5% |
| Trade receivables | 40 | €5,671 | €4,369 | -€1,302 | -23.0% |
| Other amounts receivable | 41 | €5,054 | €2,123 | -€2,932 | -58.0% |
| Cash at bank and in hand | 54/58 | €15,020 | €23,188 | +€8,169 | +54.4% |
| Deferred charges and accrued income | 490/1 | €1,150 | €1,079 | -€71 | -6.2% |
| Total equity and liabilities | 10/49 | €124,306 | €114,965 | -€9,341 | -7.5% |
| Equity | 10/15 | €91,184 | €90,926 | -€259 | -0.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €67,303 | €67,044 | -€259 | -0.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €65,444 | €65,185 | -€259 | -0.4% |
| Profit (loss) carried forward | 14 | €17,684 | €17,684 | = | 0.0% |
| Amounts payable | 17/49 | €33,122 | €24,039 | -€9,083 | -27.4% |
| Amounts payable after more than one year | 17 | €20,133 | €14,197 | -€5,936 | -29.5% |
| Financial debts | 170/4 | €20,133 | €14,197 | -€5,936 | -29.5% |
| Amounts payable within one year | 42/48 | €12,989 | €9,842 | -€3,147 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €5,718 | €5,936 | +€218 | +3.8% |
| Trade debts | 44 | €1,273 | €1,503 | +€230 | +18.1% |
| Suppliers | 440/4 | €1,273 | €1,503 | +€230 | +18.1% |
| Taxes, remuneration and social security | 45 | €4,134 | €2,372 | -€1,763 | -42.6% |
| Taxes | 450/3 | €1,949 | €518 | -€1,431 | -73.4% |
| Remuneration and social security | 454/9 | €2,185 | €1,854 | -€331 | -15.2% |
| Other amounts payable | 47/48 | €1,864 | €32 | -€1,833 | -98.3% |
| Remuneration, social security and pensions | 62 | €3,889 | €3,266 | -€622 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,084 | €14,161 | +€2,077 | +17.2% |
| Other operating charges | 640/8 | €1,069 | €1,026 | -€43 | -4.1% |
| Gross operating margin | 9900 | €30,273 | €27,214 | -€3,059 | -10.1% |
| Operating profit (loss) | 9901 | €13,231 | €8,761 | -€4,471 | -33.8% |
| Financial income | 75/76B | €58 | €0 | -€58 | -100.0% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -100.0% |
| Financial charges | 65/66B | €1,450 | €1,155 | -€294 | -20.3% |
| Recurring financial charges | 65 | €1,450 | €1,155 | -€294 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €11,839 | €7,605 | -€4,234 | -35.8% |
| Income taxes | 67/77 | €3,562 | €2,424 | -€1,137 | -31.9% |
| Profit (loss) for the period | 9904 | €8,278 | €5,181 | -€3,097 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,278 | €5,181 | -€3,097 | -37.4% |
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 23 October 2026 via checked.be.