Asara: 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.
Asara
Largest movements
- Cash +€125,327
up €125,327 (+482.5%), from €25,974 to €151,300
mainly Net result for the year (+€102,523) and Tax, wage and social debts (+€15,260)
- Deferred charges and accrued income +€9,014
up €9,014 (+313.3%), from €2,878 to €11,892
- Receivables within one year -€8,754
down €8,754 (-11.1%), from €78,602 to €69,847
of which Other amounts receivable: -€6,151
- Tangible fixed assets +€6,663
up €6,663 (+183.0%), from €3,642 to €10,304
of which Furniture and vehicles: +€6,663
- Reserves +€102,523
up €102,523 (+120.4%), from €85,125 to €187,648
of which Distributable reserves: +€102,523
- Tax, wage and social debts +€15,260
up €15,260 (+499.6%), from €3,054 to €18,315
- Other debts +€12,272
up €12,272 (+3697.0%), from €332 to €12,604
- Gross operating margin +€100,991
up €100,991 (+199.1%), from €50,724 to €151,715
- Taxes +€29,336
up €29,336 (+216.7%), from €13,540 to €42,877
- Financial income -€8,640
down €8,640 (-100.0%), from €8,640 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 | €111,094 | €243,344 | +€132,249 | +119.0% |
| Fixed assets | 21/28 | €3,642 | €10,304 | +€6,663 | +183.0% |
| Tangible fixed assets | 22/27 | €3,642 | €10,304 | +€6,663 | +183.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,642 | €10,304 | +€6,663 | +183.0% |
| Current assets | 29/58 | €107,453 | €233,039 | +€125,587 | +116.9% |
| Amounts receivable within one year | 40/41 | €78,602 | €69,847 | -€8,754 | -11.1% |
| Trade receivables | 40 | €72,135 | €69,531 | -€2,603 | -3.6% |
| Other amounts receivable | 41 | €6,467 | €316 | -€6,151 | -95.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,974 | €151,300 | +€125,327 | +482.5% |
| Deferred charges and accrued income | 490/1 | €2,878 | €11,892 | +€9,014 | +313.3% |
| Total equity and liabilities | 10/49 | €111,094 | €243,344 | +€132,249 | +119.0% |
| Equity | 10/15 | €103,725 | €206,248 | +€102,523 | +98.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,125 | €187,648 | +€102,523 | +120.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €85,125 | €187,648 | +€102,523 | +120.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,369 | €37,096 | +€29,726 | +403.4% |
| Amounts payable within one year | 42/48 | €7,369 | €37,096 | +€29,726 | +403.4% |
| Financial debts | 43 | €1,016 | €2,838 | +€1,822 | +179.3% |
| Credit institutions | 430/8 | €1,016 | €2,838 | +€1,822 | +179.3% |
| Trade debts | 44 | €2,967 | €3,339 | +€373 | +12.6% |
| Suppliers | 440/4 | €2,967 | €3,339 | +€373 | +12.6% |
| Taxes, remuneration and social security | 45 | €3,054 | €18,315 | +€15,260 | +499.6% |
| Taxes | 450/3 | €3,054 | €18,315 | +€15,260 | +499.6% |
| Other amounts payable | 47/48 | €332 | €12,604 | +€12,272 | +3697.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,039 | €1,960 | +€921 | +88.7% |
| Other operating charges | 640/8 | €1,122 | €1,132 | +€10 | +0.9% |
| Gross operating margin | 9900 | €50,724 | €151,715 | +€100,991 | +199.1% |
| Operating profit (loss) | 9901 | €48,564 | €148,624 | +€100,061 | +206.0% |
| Financial income | 75/76B | €8,640 | €0 | -€8,640 | -100.0% |
| Recurring financial income | 75 | €8,640 | €0 | -€8,640 | -100.0% |
| Financial charges | 65/66B | €3,915 | €3,225 | -€690 | -17.6% |
| Recurring financial charges | 65 | €3,915 | €3,225 | -€690 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €53,289 | €145,400 | +€92,111 | +172.9% |
| Income taxes | 67/77 | €13,540 | €42,877 | +€29,336 | +216.7% |
| Profit (loss) for the period | 9904 | €39,748 | €102,523 | +€62,775 | +157.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,748 | €102,523 | +€62,775 | +157.9% |
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 4 October 2026 via checked.be.