ASB SRL: 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.
ASB SRL
Largest movements
- Cash +€35,707
up €35,707 (+115.8%), from €30,828 to €66,534
mainly Net result for the year (+€37,160) and Depreciation (+€12,302)
- Tangible fixed assets -€5,672
down €5,672 (-19.9%), from €28,546 to €22,874
of which Furniture and vehicles: -€8,727
- Stocks and contracts -€4,369
down €4,369 (-29.6%), from €14,743 to €10,374
- Deferred charges and accrued income +€3,581
up €3,581 (+303.1%), from €1,181 to €4,762
- Profit (loss) carried forward +€37,160
up €37,160 (+218.9%), from €16,972 to €54,132
- Debts after one year -€13,066
down €13,066 (-30.1%), from €43,466 to €30,400
- Tax, wage and social debts +€6,184
up €6,184, from €0 to €6,184
of which Taxes: +€6,184
- Other debts -€1,546
no longer reported in 2025 (was €1,546)
- Gross operating margin +€32,686
up €32,686 (+94.2%), from €34,696 to €67,381
- Taxes +€5,641
up €5,641 (+93.3%), from €6,043 to €11,684
- Depreciation +€4,176
up €4,176 (+51.4%), from €8,127 to €12,302
- Financial charges +€1,152
up €1,152 (+105.5%), from €1,092 to €2,244
- Other operating charges +€938
up €938 (+293.4%), from €320 to €1,257
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 | €77,375 | €106,630 | +€29,256 | +37.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €28,546 | €22,874 | -€5,672 | -19.9% |
| Tangible fixed assets | 22/27 | €28,546 | €22,874 | -€5,672 | -19.9% |
| Plant, machinery and equipment | 23 | €7,329 | €10,385 | +€3,056 | +41.7% |
| Furniture and vehicles | 24 | €21,217 | €12,489 | -€8,727 | -41.1% |
| Current assets | 29/58 | €48,829 | €83,756 | +€34,927 | +71.5% |
| Stocks and contracts in progress | 3 | €14,743 | €10,374 | -€4,369 | -29.6% |
| Stocks | 30/36 | €14,743 | €10,374 | -€4,369 | -29.6% |
| Amounts receivable within one year | 40/41 | €2,077 | €2,086 | +€9 | +0.4% |
| Trade receivables | 40 | €620 | €0 | -€620 | -100.0% |
| Other amounts receivable | 41 | €1,457 | €2,086 | +€629 | +43.2% |
| Cash at bank and in hand | 54/58 | €30,828 | €66,534 | +€35,707 | +115.8% |
| Deferred charges and accrued income | 490/1 | €1,181 | €4,762 | +€3,581 | +303.1% |
| Total equity and liabilities | 10/49 | €77,375 | €106,630 | +€29,256 | +37.8% |
| Equity | 10/15 | €19,472 | €56,632 | +€37,160 | +190.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,972 | €54,132 | +€37,160 | +218.9% |
| Amounts payable | 17/49 | €57,902 | €49,998 | -€7,904 | -13.7% |
| Amounts payable after more than one year | 17 | €43,466 | €30,400 | -€13,066 | -30.1% |
| Financial debts | 170/4 | €43,466 | €30,400 | -€13,066 | -30.1% |
| Amounts payable within one year | 42/48 | €14,437 | €19,598 | +€5,162 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €12,542 | €13,066 | +€524 | +4.2% |
| Trade debts | 44 | €349 | €349 | = | 0.0% |
| Suppliers | 440/4 | €349 | €349 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | €6,184 | +€6,184 | |
| Taxes | 450/3 | €0 | €6,184 | +€6,184 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,546 | - | -€1,546 | |
| Remuneration, social security and pensions | 62 | €2,141 | €2,734 | +€593 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,127 | €12,302 | +€4,176 | +51.4% |
| Other operating charges | 640/8 | €320 | €1,257 | +€938 | +293.4% |
| Gross operating margin | 9900 | €34,696 | €67,381 | +€32,686 | +94.2% |
| Operating profit (loss) | 9901 | €24,108 | €51,087 | +€26,979 | +111.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,092 | €2,244 | +€1,152 | +105.5% |
| Recurring financial charges | 65 | €1,092 | €2,244 | +€1,152 | +105.5% |
| Profit (loss) for the period before taxes | 9903 | €23,016 | €48,844 | +€25,828 | +112.2% |
| Income taxes | 67/77 | €6,043 | €11,684 | +€5,641 | +93.3% |
| Profit (loss) for the period | 9904 | €16,972 | €37,160 | +€20,188 | +118.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,972 | €37,160 | +€20,188 | +118.9% |
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 6 October 2026 via checked.be.