Asbecerti: 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.
Asbecerti
Largest movements
- Cash +€63,292
up €63,292 (+153.4%), from €41,260 to €104,551
mainly Net result for the year (+€72,693) and Tax, wage and social debts (+€13,250)
- Tangible fixed assets +€14,054
up €14,054 (+51.4%), from €27,321 to €41,375
of which Furniture and vehicles: +€13,053
- Receivables within one year +€13,835
up €13,835 (+18.4%), from €75,068 to €88,903
of which Other amounts receivable: +€13,811
- Reserves +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€22,693
up €22,693 (+22.6%), from €100,536 to €123,229
- Tax, wage and social debts +€13,250
up €13,250 (+42.6%), from €31,115 to €44,365
- Trade debts +€4,862
up €4,862 (+45.2%), from €10,755 to €15,617
- Gross operating margin +€15,008
up €15,008 (+16.7%), from €90,036 to €105,044
- Depreciation +€4,282
up €4,282 (+172.4%), from €2,483 to €6,766
- Financial income +€2,733
up €2,733 (+291.7%), from €937 to €3,670
- Taxes +€2,427
up €2,427 (+12.2%), from €19,920 to €22,347
- Financial charges +€1,609
up €1,609 (+81.0%), from €1,987 to €3,595
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 | €144,406 | €235,211 | +€90,805 | +62.9% |
| Fixed assets | 21/28 | €27,321 | €41,375 | +€14,054 | +51.4% |
| Tangible fixed assets | 22/27 | €27,321 | €41,375 | +€14,054 | +51.4% |
| Land and buildings | 22 | - | €1,700 | +€1,700 | |
| Plant, machinery and equipment | 23 | €5,619 | €5,378 | -€241 | -4.3% |
| Furniture and vehicles | 24 | €17,403 | €30,456 | +€13,053 | +75.0% |
| Other tangible fixed assets | 26 | €4,299 | €3,841 | -€458 | -10.7% |
| Current assets | 29/58 | €117,085 | €193,836 | +€76,751 | +65.6% |
| Amounts receivable within one year | 40/41 | €75,068 | €88,903 | +€13,835 | +18.4% |
| Trade receivables | 40 | €11,242 | €11,266 | +€24 | +0.2% |
| Other amounts receivable | 41 | €63,826 | €77,636 | +€13,811 | +21.6% |
| Cash at bank and in hand | 54/58 | €41,260 | €104,551 | +€63,292 | +153.4% |
| Deferred charges and accrued income | 490/1 | €758 | €382 | -€376 | -49.6% |
| Total equity and liabilities | 10/49 | €144,406 | €235,211 | +€90,805 | +62.9% |
| Equity | 10/15 | €102,536 | €175,229 | +€72,693 | +70.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €100,536 | €123,229 | +€22,693 | +22.6% |
| Amounts payable | 17/49 | €41,870 | €59,982 | +€18,112 | +43.3% |
| Amounts payable within one year | 42/48 | €41,870 | €59,982 | +€18,112 | +43.3% |
| Trade debts | 44 | €10,755 | €15,617 | +€4,862 | +45.2% |
| Suppliers | 440/4 | €10,755 | €15,617 | +€4,862 | +45.2% |
| Taxes, remuneration and social security | 45 | €31,115 | €44,365 | +€13,250 | +42.6% |
| Taxes | 450/3 | €31,115 | €44,365 | +€13,250 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,483 | €6,766 | +€4,282 | +172.4% |
| Other operating charges | 640/8 | €3,021 | €3,314 | +€292 | +9.7% |
| Gross operating margin | 9900 | €90,036 | €105,044 | +€15,008 | +16.7% |
| Operating profit (loss) | 9901 | €84,532 | €94,965 | +€10,433 | +12.3% |
| Financial income | 75/76B | €937 | €3,670 | +€2,733 | +291.7% |
| Recurring financial income | 75 | €937 | €3,670 | +€2,733 | +291.7% |
| Financial charges | 65/66B | €1,987 | €3,595 | +€1,609 | +81.0% |
| Recurring financial charges | 65 | €1,987 | €3,595 | +€1,609 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €83,482 | €95,039 | +€11,558 | +13.8% |
| Income taxes | 67/77 | €19,920 | €22,347 | +€2,427 | +12.2% |
| Profit (loss) for the period | 9904 | €63,562 | €72,693 | +€9,131 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,562 | €72,693 | +€9,131 | +14.4% |
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 3 October 2026 via checked.be.