ASB-BURO: 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.
ASB-BURO
Largest movements
- Receivables within one year -€26,660
down €26,660 (-15.3%), from €174,792 to €148,132
of which Trade receivables: -€51,825
- Tangible fixed assets -€10,091
down €10,091 (-42.4%), from €23,819 to €13,728
of which Furniture and vehicles: -€10,261
- Cash -€8,355
down €8,355 (-15.6%), from €53,566 to €45,211
mainly Trade debts (-€38,331) and Debts after one year (-€8,119)
- Trade debts -€38,331
down €38,331 (-57.3%), from €66,925 to €28,594
- Debts after one year -€8,119
no longer reported in 2025 (was €8,119)
- Staff costs +€55,689
new in 2025: €55,689
- Taxes -€21,289
down €21,289 (-83.2%), from €25,599 to €4,311
- Gross operating margin -€16,840
down €16,840 (-18.3%), from €92,266 to €75,426
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 | €254,083 | €209,073 | -€45,010 | -17.7% |
| Fixed assets | 21/28 | €23,819 | €13,728 | -€10,091 | -42.4% |
| Tangible fixed assets | 22/27 | €23,819 | €13,728 | -€10,091 | -42.4% |
| Plant, machinery and equipment | 23 | €260 | €1,223 | +€963 | +369.9% |
| Furniture and vehicles | 24 | €17,957 | €7,696 | -€10,261 | -57.1% |
| Other tangible fixed assets | 26 | €5,602 | €4,809 | -€793 | -14.2% |
| Current assets | 29/58 | €230,264 | €195,345 | -€34,918 | -15.2% |
| Amounts receivable within one year | 40/41 | €174,792 | €148,132 | -€26,660 | -15.3% |
| Trade receivables | 40 | €130,159 | €78,333 | -€51,825 | -39.8% |
| Other amounts receivable | 41 | €44,634 | €69,798 | +€25,165 | +56.4% |
| Cash at bank and in hand | 54/58 | €53,566 | €45,211 | -€8,355 | -15.6% |
| Deferred charges and accrued income | 490/1 | €1,906 | €2,003 | +€97 | +5.1% |
| Total equity and liabilities | 10/49 | €254,083 | €209,073 | -€45,010 | -17.7% |
| Equity | 10/15 | €154,511 | €156,980 | +€2,469 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,603 | €138,072 | +€2,469 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,743 | €136,212 | +€2,469 | +1.8% |
| Profit (loss) carried forward | 14 | €308 | €308 | = | 0.0% |
| Amounts payable | 17/49 | €99,572 | €52,093 | -€47,479 | -47.7% |
| Amounts payable after more than one year | 17 | €8,119 | - | -€8,119 | |
| Financial debts | 170/4 | €8,119 | - | -€8,119 | |
| Amounts payable within one year | 42/48 | €91,453 | €52,093 | -€39,360 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €9,656 | €8,119 | -€1,536 | -15.9% |
| Trade debts | 44 | €66,925 | €28,594 | -€38,331 | -57.3% |
| Suppliers | 440/4 | €66,925 | €28,594 | -€38,331 | -57.3% |
| Taxes, remuneration and social security | 45 | €14,872 | €15,379 | +€507 | +3.4% |
| Taxes | 450/3 | €14,872 | €12,974 | -€1,898 | -12.8% |
| Remuneration and social security | 454/9 | - | €2,405 | +€2,405 | |
| Remuneration, social security and pensions | 62 | - | €55,689 | +€55,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,285 | €11,160 | -€125 | -1.1% |
| Other operating charges | 640/8 | €410 | €1,035 | +€625 | +152.5% |
| Gross operating margin | 9900 | €92,266 | €75,426 | -€16,840 | -18.3% |
| Operating profit (loss) | 9901 | €80,571 | €7,542 | -€73,029 | -90.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.7% |
| Financial charges | 65/66B | €607 | €762 | +€155 | +25.5% |
| Recurring financial charges | 65 | €607 | €762 | +€155 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €79,964 | €6,780 | -€73,185 | -91.5% |
| Income taxes | 67/77 | €25,599 | €4,311 | -€21,289 | -83.2% |
| Profit (loss) for the period | 9904 | €54,365 | €2,469 | -€51,896 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,365 | €2,469 | -€51,896 | -95.5% |
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.