ASAYER: 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.
ASAYER
Largest movements
- Tangible fixed assets +€13,888
up €13,888 (+79.8%), from €17,399 to €31,287
of which Furniture and vehicles: +€15,706
- Cash +€8,955
up €8,955 (+298.3%), from €3,002 to €11,956
mainly Other debts (+€17,270) and Receivables within one year (+€7,356)
- Receivables within one year -€7,356
down €7,356 (-19.9%), from €37,052 to €29,696
- Other debts +€17,270
up €17,270 (+539.2%), from €3,203 to €20,473
- Tax, wage and social debts +€4,839
up €4,839 (+119.5%), from €4,049 to €8,888
of which Taxes: +€4,319
- Trade debts -€4,710
down €4,710 (-26.7%), from €17,622 to €12,913
- Debts after one year -€2,274
down €2,274 (-37.8%), from €6,014 to €3,740
- Current portion of long-term debt +€979
up €979 (+48.7%), from €2,010 to €2,989
- Gross operating margin +€26,411
up €26,411 (+112.0%), from €23,579 to €49,990
- Staff costs +€22,533
up €22,533 (+244.0%), from €9,234 to €31,767
- Depreciation +€4,970
up €4,970 (+219.5%), from €2,264 to €7,234
- Taxes +€3,615
up €3,615 (+222.0%), from €1,629 to €5,244
- Other operating charges -€2,908
down €2,908 (-38.6%), from €7,534 to €4,626
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 | €57,453 | €72,940 | +€15,487 | +27.0% |
| Fixed assets | 21/28 | €17,399 | €31,287 | +€13,888 | +79.8% |
| Tangible fixed assets | 22/27 | €17,399 | €31,287 | +€13,888 | +79.8% |
| Furniture and vehicles | 24 | €9,307 | €25,014 | +€15,706 | +168.8% |
| Leasing and similar rights | 25 | €8,092 | €6,274 | -€1,818 | -22.5% |
| Current assets | 29/58 | €40,054 | €41,652 | +€1,598 | +4.0% |
| Amounts receivable within one year | 40/41 | €37,052 | €29,696 | -€7,356 | -19.9% |
| Trade receivables | 40 | €37,052 | €29,696 | -€7,356 | -19.9% |
| Cash at bank and in hand | 54/58 | €3,002 | €11,956 | +€8,955 | +298.3% |
| Total equity and liabilities | 10/49 | €57,453 | €72,940 | +€15,487 | +27.0% |
| Equity | 10/15 | €24,554 | €23,936 | -€619 | -2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,554 | €18,936 | -€619 | -3.2% |
| Amounts payable | 17/49 | €32,899 | €49,004 | +€16,105 | +49.0% |
| Amounts payable after more than one year | 17 | €6,014 | €3,740 | -€2,274 | -37.8% |
| Financial debts | 170/4 | €6,014 | €3,740 | -€2,274 | -37.8% |
| Amounts payable within one year | 42/48 | €26,885 | €45,264 | +€18,379 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €2,010 | €2,989 | +€979 | +48.7% |
| Trade debts | 44 | €17,622 | €12,913 | -€4,710 | -26.7% |
| Suppliers | 440/4 | €17,622 | €12,913 | -€4,710 | -26.7% |
| Taxes, remuneration and social security | 45 | €4,049 | €8,888 | +€4,839 | +119.5% |
| Taxes | 450/3 | €2,857 | €7,176 | +€4,319 | +151.2% |
| Remuneration and social security | 454/9 | €1,192 | €1,713 | +€521 | +43.7% |
| Other amounts payable | 47/48 | €3,203 | €20,473 | +€17,270 | +539.2% |
| Remuneration, social security and pensions | 62 | €9,234 | €31,767 | +€22,533 | +244.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,264 | €7,234 | +€4,970 | +219.5% |
| Other operating charges | 640/8 | €7,534 | €4,626 | -€2,908 | -38.6% |
| Gross operating margin | 9900 | €23,579 | €49,990 | +€26,411 | +112.0% |
| Operating profit (loss) | 9901 | €4,546 | €6,363 | +€1,816 | +40.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €301 | €1,737 | +€1,436 | +476.9% |
| Recurring financial charges | 65 | €301 | €1,737 | +€1,436 | +476.9% |
| Profit (loss) for the period before taxes | 9903 | €4,245 | €4,625 | +€380 | +9.0% |
| Income taxes | 67/77 | €1,629 | €5,244 | +€3,615 | +222.0% |
| Profit (loss) for the period | 9904 | €2,616 | -€619 | -€3,235 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,616 | -€619 | -€3,235 |
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 2 October 2026 via checked.be.