ASAY SOLUTIONS: 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.
ASAY SOLUTIONS
Largest movements
- Cash -€44,703
down €44,703 (-39.4%), from €113,421 to €68,718
mainly Contributions, distributions and other (-€133,961) and Tax, wage and social debts (-€11,094)
- Receivables within one year -€7,637
down €7,637 (-33.3%), from €22,907 to €15,270
of which Other amounts receivable: -€4,267
- Tangible fixed assets -€5,677
down €5,677 (-9.5%), from €59,889 to €54,212
of which Furniture and vehicles: -€2,926
- Reserves -€115,603
down €115,603 (-86.3%), from €133,961 to €18,358
- Other debts +€68,387
up €68,387 (+962.9%), from €7,102 to €75,489
- Tax, wage and social debts -€11,094
down €11,094 (-58.1%), from €19,086 to €7,992
- Trade debts +€5,598
up €5,598 (+81.0%), from €6,913 to €12,511
- Debts after one year -€5,582
down €5,582 (-25.6%), from €21,799 to €16,217
- Gross operating margin +€5,884
up €5,884 (+18.6%), from €31,712 to €37,595
- Depreciation +€2,111
up €2,111 (+32.2%), from €6,566 to €8,677
- Taxes +€1,091
up €1,091 (+17.5%), from €6,233 to €7,324
- Other operating charges +€561
up €561 (+228.3%), from €246 to €807
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 | €196,690 | €138,649 | -€58,041 | -29.5% |
| Fixed assets | 21/28 | €59,889 | €54,212 | -€5,677 | -9.5% |
| Tangible fixed assets | 22/27 | €59,889 | €54,212 | -€5,677 | -9.5% |
| Furniture and vehicles | 24 | €9,442 | €6,516 | -€2,926 | -31.0% |
| Other tangible fixed assets | 26 | €50,447 | €47,696 | -€2,751 | -5.5% |
| Current assets | 29/58 | €136,801 | €84,437 | -€52,364 | -38.3% |
| Amounts receivable within one year | 40/41 | €22,907 | €15,270 | -€7,637 | -33.3% |
| Trade receivables | 40 | €18,640 | €15,270 | -€3,370 | -18.1% |
| Other amounts receivable | 41 | €4,267 | €0 | -€4,267 | -100.0% |
| Cash at bank and in hand | 54/58 | €113,421 | €68,718 | -€44,703 | -39.4% |
| Deferred charges and accrued income | 490/1 | €474 | €450 | -€24 | -5.0% |
| Total equity and liabilities | 10/49 | €196,690 | €138,649 | -€58,041 | -29.5% |
| Equity | 10/15 | €136,461 | €20,858 | -€115,603 | -84.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €133,961 | €18,358 | -€115,603 | -86.3% |
| Distributable reserves | 133 | €133,961 | €18,358 | -€115,603 | -86.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,230 | €117,792 | +€57,562 | +95.6% |
| Amounts payable after more than one year | 17 | €21,799 | €16,217 | -€5,582 | -25.6% |
| Financial debts | 170/4 | €21,799 | €16,217 | -€5,582 | -25.6% |
| Amounts payable within one year | 42/48 | €38,430 | €101,574 | +€63,144 | +164.3% |
| Current portion of amounts payable after more than one year | 42 | €5,329 | €5,582 | +€253 | +4.8% |
| Trade debts | 44 | €6,913 | €12,511 | +€5,598 | +81.0% |
| Suppliers | 440/4 | €6,913 | €12,511 | +€5,598 | +81.0% |
| Taxes, remuneration and social security | 45 | €19,086 | €7,992 | -€11,094 | -58.1% |
| Taxes | 450/3 | €19,086 | €7,992 | -€11,094 | -58.1% |
| Other amounts payable | 47/48 | €7,102 | €75,489 | +€68,387 | +962.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,566 | €8,677 | +€2,111 | +32.2% |
| Other operating charges | 640/8 | €246 | €807 | +€561 | +228.3% |
| Gross operating margin | 9900 | €31,712 | €37,595 | +€5,884 | +18.6% |
| Operating profit (loss) | 9901 | €24,900 | €28,111 | +€3,211 | +12.9% |
| Financial income | 75/76B | €1 | €8 | +€8 | +1528.8% |
| Recurring financial income | 75 | €1 | €8 | +€8 | +1528.8% |
| Financial charges | 65/66B | €2,684 | €2,438 | -€246 | -9.2% |
| Recurring financial charges | 65 | €2,684 | €2,438 | -€246 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €22,217 | €25,682 | +€3,465 | +15.6% |
| Income taxes | 67/77 | €6,233 | €7,324 | +€1,091 | +17.5% |
| Profit (loss) for the period | 9904 | €15,984 | €18,358 | +€2,374 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,984 | €18,358 | +€2,374 | +14.9% |
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 10 October 2026 via checked.be.