ASAP SERVICE: what changed
ASAP SERVICE
Largest movements
- Tangible fixed assets -€67,295
down €67,295 (-18.7%), from €360,556 to €293,261
of which Furniture and vehicles: -€36,918
- Cash +€26,660
up €26,660 (+41.4%), from €64,460 to €91,120
mainly Depreciation (+€61,383) and Net result for the year (+€31,245)
- Receivables within one year -€26,513
down €26,513 (-55.5%), from €47,771 to €21,258
of which Trade receivables: -€13,597
- Stocks and contracts +€22,122
up €22,122 (+14.6%), from €151,346 to €173,468
- Deferred charges and accrued income -€12,824
down €12,824 (-46.9%), from €27,366 to €14,543
- Debts after one year -€37,773
down €37,773 (-26.9%), from €140,318 to €102,545
- Reserves -€32,588
down €32,588 (-10.4%), from €312,567 to €279,980
of which Distributable reserves: -€32,588
- Other debts +€14,797
up €14,797 (+15.5%), from €95,658 to €110,456
- Accrued charges and deferred income -€8,386
down €8,386 (-31.8%), from €26,396 to €18,010
- Financial income +€22,805
up €22,805 (+214%), from €10,647 to €33,452
of which Non-recurring financial income: +€23,221
- Depreciation +€21,035
up €21,035 (+52.1%), from €40,347 to €61,383
- Gross operating margin -€18,952
down €18,952 (-16.0%), from €118,435 to €99,483
- Taxes -€8,198
down €8,198 (-39.9%), from €20,568 to €12,369
- Write-downs +€7,754
up €7,754 (+393%), from €1,973 to €9,727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €654,563 | €596,047 | -€58,516 | -8.9% |
| Fixed assets | 21/28 | €363,620 | €295,659 | -€67,961 | -18.7% |
| Intangible fixed assets | 21 | €652 | €152 | -€500 | -76.7% |
| Tangible fixed assets | 22/27 | €360,556 | €293,261 | -€67,295 | -18.7% |
| Land and buildings | 22 | €177,393 | €149,887 | -€27,506 | -15.5% |
| Plant, machinery and equipment | 23 | €16,118 | €13,247 | -€2,871 | -17.8% |
| Furniture and vehicles | 24 | €167,046 | €130,128 | -€36,918 | -22.1% |
| Financial fixed assets | 28 | €2,411 | €2,245 | -€166 | -6.9% |
| Current assets | 29/58 | €290,943 | €300,388 | +€9,445 | +3.2% |
| Stocks and contracts in progress | 3 | €151,346 | €173,468 | +€22,122 | +14.6% |
| Stocks | 30/36 | €151,346 | €173,468 | +€22,122 | +14.6% |
| Amounts receivable within one year | 40/41 | €47,771 | €21,258 | -€26,513 | -55.5% |
| Trade receivables | 40 | €30,756 | €17,159 | -€13,597 | -44.2% |
| Other amounts receivable | 41 | €17,015 | €4,099 | -€12,916 | -75.9% |
| Cash at bank and in hand | 54/58 | €64,460 | €91,120 | +€26,660 | +41.4% |
| Deferred charges and accrued income | 490/1 | €27,366 | €14,543 | -€12,824 | -46.9% |
| Total equity and liabilities | 10/49 | €654,563 | €596,047 | -€58,516 | -8.9% |
| Equity | 10/15 | €337,567 | €304,980 | -€32,588 | -9.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €312,567 | €279,980 | -€32,588 | -10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €312,567 | €279,980 | -€32,588 | -10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €316,996 | €291,067 | -€25,928 | -8.2% |
| Amounts payable after more than one year | 17 | €140,318 | €102,545 | -€37,773 | -26.9% |
| Financial debts | 170/4 | €140,318 | €102,545 | -€37,773 | -26.9% |
| Amounts payable within one year | 42/48 | €150,282 | €170,513 | +€20,231 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €36,632 | €37,773 | +€1,141 | +3.1% |
| Trade debts | 44 | €5,332 | €9,982 | +€4,650 | +87.2% |
| Suppliers | 440/4 | €5,332 | €9,982 | +€4,650 | +87.2% |
| Taxes, remuneration and social security | 45 | €12,659 | €12,302 | -€357 | -2.8% |
| Taxes | 450/3 | €12,659 | €12,302 | -€357 | -2.8% |
| Other amounts payable | 47/48 | €95,658 | €110,456 | +€14,797 | +15.5% |
| Accrued charges and deferred income | 492/3 | €26,396 | €18,010 | -€8,386 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,347 | €61,383 | +€21,035 | +52.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,973 | €9,727 | +€7,754 | +393% |
| Other operating charges | 640/8 | €3,497 | €4,618 | +€1,121 | +32.1% |
| Gross operating margin | 9900 | €118,435 | €99,483 | -€18,952 | -16.0% |
| Operating profit (loss) | 9901 | €72,617 | €23,755 | -€48,862 | -67.3% |
| Financial income | 75/76B | €10,647 | €33,452 | +€22,805 | +214% |
| Recurring financial income | 75 | €5,622 | €5,205 | -€416 | -7.4% |
| Non-recurring financial income | 76B | €5,025 | €28,246 | +€23,221 | +462% |
| Financial charges | 65/66B | €10,085 | €13,593 | +€3,508 | +34.8% |
| Recurring financial charges | 65 | €10,085 | €13,593 | +€3,508 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €73,180 | €43,614 | -€29,565 | -40.4% |
| Income taxes | 67/77 | €20,568 | €12,369 | -€8,198 | -39.9% |
| Profit (loss) for the period | 9904 | €52,612 | €31,245 | -€21,367 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,612 | €31,245 | -€21,367 | -40.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.