ASBDENT: 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.
ASBDENT
Largest movements
- Cash -€48,138
down €48,138 (-51.5%), from €93,409 to €45,271
mainly Other debts (-€56,610) and Contributions, distributions and other (-€48,217)
- Deferred charges and accrued income -€8,015
down €8,015 (-64.6%), from €12,399 to €4,383
- Other debts -€56,610
down €56,610 (-50.6%), from €111,873 to €55,262
- Gross operating margin -€51,606
down €51,606 (-45.2%), from €114,193 to €62,587
- Taxes -€10,842
down €10,842 (-46.2%), from €23,483 to €12,640
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 | €121,965 | €64,960 | -€57,005 | -46.7% |
| Formation expenses | 20 | €166 | - | -€166 | |
| Fixed assets | 21/28 | €2,290 | €1,347 | -€943 | -41.2% |
| Tangible fixed assets | 22/27 | €2,290 | €1,347 | -€943 | -41.2% |
| Plant, machinery and equipment | 23 | €2,290 | €1,347 | -€943 | -41.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €119,509 | €63,613 | -€55,896 | -46.8% |
| Amounts receivable within one year | 40/41 | €13,702 | €13,959 | +€257 | +1.9% |
| Trade receivables | 40 | €8,927 | €13,487 | +€4,559 | +51.1% |
| Other amounts receivable | 41 | €4,774 | €472 | -€4,302 | -90.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €93,409 | €45,271 | -€48,138 | -51.5% |
| Deferred charges and accrued income | 490/1 | €12,399 | €4,383 | -€8,015 | -64.6% |
| Total equity and liabilities | 10/49 | €121,965 | €64,960 | -€57,005 | -46.7% |
| Equity | 10/15 | €6,000 | €6,000 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable | 17/49 | €115,965 | €58,960 | -€57,005 | -49.2% |
| Amounts payable within one year | 42/48 | €115,965 | €58,960 | -€57,005 | -49.2% |
| Trade debts | 44 | €943 | €998 | +€55 | +5.8% |
| Suppliers | 440/4 | €943 | €998 | +€55 | +5.8% |
| Taxes, remuneration and social security | 45 | €3,150 | €2,700 | -€450 | -14.3% |
| Taxes | 450/3 | €3,150 | €2,700 | -€450 | -14.3% |
| Other amounts payable | 47/48 | €111,873 | €55,262 | -€56,610 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,624 | €1,109 | -€516 | -31.7% |
| Other operating charges | 640/8 | €1,338 | €641 | -€698 | -52.1% |
| Gross operating margin | 9900 | €114,193 | €62,587 | -€51,606 | -45.2% |
| Operating profit (loss) | 9901 | €111,230 | €60,837 | -€50,393 | -45.3% |
| Financial income | 75/76B | €747 | €529 | -€218 | -29.2% |
| Recurring financial income | 75 | €747 | €529 | -€218 | -29.2% |
| Financial charges | 65/66B | €634 | €509 | -€125 | -19.7% |
| Recurring financial charges | 65 | €634 | €509 | -€125 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €111,343 | €60,857 | -€50,486 | -45.3% |
| Income taxes | 67/77 | €23,483 | €12,640 | -€10,842 | -46.2% |
| Profit (loss) for the period | 9904 | €87,861 | €48,217 | -€39,644 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €87,861 | €48,217 | -€39,644 | -45.1% |
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 29 September 2026 via checked.be.