ASASAT: 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.
ASASAT
Largest movements
- Cash +€703
up €703 (+7.4%), from €9,452 to €10,155
mainly Other debts (+€3,062) and Accrued charges and deferred income (+€650)
- Financial fixed assets -€250
down €250 (-13.9%), from €1,800 to €1,550
- Tangible fixed assets -€206
down €206 (-34.5%), from €598 to €392
- Other debts +€3,062
up €3,062 (+2.6%), from €117,656 to €120,717
- Profit (loss) carried forward -€2,995
down €2,995 (-2.4%), from -€127,003 to -€129,999
- Accrued charges and deferred income +€650
new in 2023: €650
- Tax, wage and social debts -€508
down €508 (-72.5%), from €700 to €192
- Other operating charges -€542
down €542 (-61.1%), from €888 to €345
- Depreciation -€158
down €158 (-43.4%), from €365 to €206
- Gross operating margin -€156
down €156 (-7.1%), from -€2,207 to -€2,363
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,917 | €12,150 | +€233 | +2.0% |
| Fixed assets | 21/28 | €2,398 | €1,942 | -€456 | -19.0% |
| Tangible fixed assets | 22/27 | €598 | €392 | -€206 | -34.5% |
| Furniture and vehicles | 24 | €598 | €392 | -€206 | -34.5% |
| Financial fixed assets | 28 | €1,800 | €1,550 | -€250 | -13.9% |
| Current assets | 29/58 | €9,518 | €10,208 | +€690 | +7.2% |
| Amounts receivable within one year | 40/41 | €67 | €53 | -€14 | -20.3% |
| Trade receivables | 40 | €67 | €53 | -€14 | -20.3% |
| Cash at bank and in hand | 54/58 | €9,452 | €10,155 | +€703 | +7.4% |
| Total equity and liabilities | 10/49 | €11,917 | €12,150 | +€233 | +2.0% |
| Equity | 10/15 | -€108,403 | -€111,399 | -€2,995 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,003 | -€129,999 | -€2,995 | -2.4% |
| Amounts payable | 17/49 | €120,320 | €123,549 | +€3,229 | +2.7% |
| Amounts payable within one year | 42/48 | €120,320 | €122,899 | +€2,579 | +2.1% |
| Trade debts | 44 | €1,964 | €1,989 | +€25 | +1.3% |
| Suppliers | 440/4 | €1,964 | €1,989 | +€25 | +1.3% |
| Taxes, remuneration and social security | 45 | €700 | €192 | -€508 | -72.5% |
| Taxes | 450/3 | €700 | €192 | -€508 | -72.5% |
| Other amounts payable | 47/48 | €117,656 | €120,717 | +€3,062 | +2.6% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365 | €206 | -€158 | -43.4% |
| Other operating charges | 640/8 | €888 | €345 | -€542 | -61.1% |
| Gross operating margin | 9900 | -€2,207 | -€2,363 | -€156 | -7.1% |
| Operating profit (loss) | 9901 | -€3,460 | -€2,915 | +€545 | +15.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €80 | €80 | +€1 | +0.9% |
| Recurring financial charges | 65 | €80 | €80 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,539 | -€2,995 | +€544 | +15.4% |
| Profit (loss) for the period | 9904 | -€3,539 | -€2,995 | +€544 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,539 | -€2,995 | +€544 | +15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.