ASBESIM: 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.
ASBESIM
Largest movements
- Cash +€16,351
up €16,351 (+81.9%), from €19,971 to €36,322
mainly Net result for the year (+€13,213) and Other debts (+€8,992)
- Receivables within one year +€3,092
up €3,092 (+49.3%), from €6,267 to €9,359
of which Trade receivables: +€2,986
- Deferred charges and accrued income +€792
up €792 (+32.7%), from €2,419 to €3,211
- Profit (loss) carried forward +€13,213
up €13,213 (+46.9%), from €28,159 to €41,372
- Other debts +€8,992
up €8,992 (+361%), from €2,491 to €11,483
- Trade debts -€2,253
down €2,253 (-56.7%), from €3,977 to €1,723
- Gross operating margin +€25,135
up €25,135, from -€1,625 to €23,510
- Depreciation +€1,428
up €1,428 (+20.8%), from €6,853 to €8,281
- Taxes +€1,327
new in 2025: €1,327
- Other operating charges +€358
up €358 (+160%), from €224 to €582
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.
Derived cash bridge
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 | €40,440 | €59,934 | +€19,494 | +48.2% |
| Fixed assets | 21/28 | €11,233 | €10,638 | -€595 | -5.3% |
| Intangible fixed assets | 21 | €1,169 | €703 | -€467 | -39.9% |
| Tangible fixed assets | 22/27 | €10,063 | €9,935 | -€128 | -1.3% |
| Plant, machinery and equipment | 23 | - | €6,494 | +€6,494 | |
| Furniture and vehicles | 24 | €10,063 | €3,441 | -€6,622 | -65.8% |
| Current assets | 29/58 | €29,207 | €49,296 | +€20,089 | +68.8% |
| Stocks and contracts in progress | 3 | €550 | €405 | -€145 | -26.4% |
| Stocks | 30/36 | €550 | €405 | -€145 | -26.4% |
| Amounts receivable within one year | 40/41 | €6,267 | €9,359 | +€3,092 | +49.3% |
| Trade receivables | 40 | €6,267 | €9,253 | +€2,986 | +47.6% |
| Other amounts receivable | 41 | - | €106 | +€106 | |
| Cash at bank and in hand | 54/58 | €19,971 | €36,322 | +€16,351 | +81.9% |
| Deferred charges and accrued income | 490/1 | €2,419 | €3,211 | +€792 | +32.7% |
| Total equity and liabilities | 10/49 | €40,440 | €59,934 | +€19,494 | +48.2% |
| Equity | 10/15 | €29,359 | €42,572 | +€13,213 | +45.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,159 | €41,372 | +€13,213 | +46.9% |
| Amounts payable | 17/49 | €11,080 | €17,362 | +€6,281 | +56.7% |
| Amounts payable within one year | 42/48 | €10,809 | €17,207 | +€6,397 | +59.2% |
| Trade debts | 44 | €3,977 | €1,723 | -€2,253 | -56.7% |
| Suppliers | 440/4 | €3,977 | €1,723 | -€2,253 | -56.7% |
| Taxes, remuneration and social security | 45 | €4,342 | €4,000 | -€342 | -7.9% |
| Taxes | 450/3 | €1,542 | €4,000 | +€2,458 | +159% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €2,491 | €11,483 | +€8,992 | +361% |
| Accrued charges and deferred income | 492/3 | €271 | €155 | -€116 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,853 | €8,281 | +€1,428 | +20.8% |
| Other operating charges | 640/8 | €224 | €582 | +€358 | +160% |
| Gross operating margin | 9900 | -€1,625 | €23,510 | +€25,135 | |
| Operating profit (loss) | 9901 | -€8,702 | €14,647 | +€23,349 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €88 | €108 | +€20 | +22.9% |
| Recurring financial charges | 65 | €88 | €108 | +€20 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,790 | €14,540 | +€23,329 | |
| Income taxes | 67/77 | - | €1,327 | +€1,327 | |
| Profit (loss) for the period | 9904 | -€8,790 | €13,213 | +€22,003 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,790 | €13,213 | +€22,003 |
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 24 October 2026 via checked.be.