ASBEST DESK: 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.
ASBEST DESK
Largest movements
- Cash +€53,793
up €53,793 (+241%), from €22,290 to €76,083
mainly Receivables within one year (+€30,617) and Trade debts (+€23,421)
- Receivables within one year -€30,617
down €30,617 (-80.7%), from €37,959 to €7,342
of which Other amounts receivable: -€24,150
- Tangible fixed assets -€7,204
down €7,204 (-74.7%), from €9,646 to €2,442
of which Furniture and vehicles: -€8,697
- Deferred charges and accrued income -€3,979
down €3,979 (-63.5%), from €6,269 to €2,290
- Trade debts +€23,421
up €23,421 (+184%), from €12,720 to €36,141
- Reserves -€7,924
down €7,924 (-16.7%), from €47,315 to €39,390
- Tax, wage and social debts -€3,965
down €3,965 (-68.3%), from €5,805 to €1,840
- Gross operating margin -€14,265
down €14,265 (-22.3%), from €63,873 to €49,608
- Other operating charges +€13,503
up €13,503 (+71.0%), from €19,013 to €32,516
- Staff costs -€12,348
no longer reported in 2025 (was €12,348)
- Depreciation -€4,571
down €4,571 (-79.0%), from €5,786 to €1,215
- Taxes -€2,316
down €2,316 (-40.5%), from €5,714 to €3,398
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 | €76,237 | €88,209 | +€11,972 | +15.7% |
| Fixed assets | 21/28 | €9,719 | €2,495 | -€7,224 | -74.3% |
| Intangible fixed assets | 21 | €73 | €53 | -€20 | -27.2% |
| Tangible fixed assets | 22/27 | €9,646 | €2,442 | -€7,204 | -74.7% |
| Plant, machinery and equipment | 23 | €725 | €2,217 | +€1,493 | +206% |
| Furniture and vehicles | 24 | €8,921 | €224 | -€8,697 | -97.5% |
| Current assets | 29/58 | €66,518 | €85,714 | +€19,196 | +28.9% |
| Amounts receivable within one year | 40/41 | €37,959 | €7,342 | -€30,617 | -80.7% |
| Trade receivables | 40 | €11,030 | €4,563 | -€6,467 | -58.6% |
| Other amounts receivable | 41 | €26,929 | €2,779 | -€24,150 | -89.7% |
| Cash at bank and in hand | 54/58 | €22,290 | €76,083 | +€53,793 | +241% |
| Deferred charges and accrued income | 490/1 | €6,269 | €2,290 | -€3,979 | -63.5% |
| Total equity and liabilities | 10/49 | €76,237 | €88,209 | +€11,972 | +15.7% |
| Equity | 10/15 | €57,315 | €49,390 | -€7,924 | -13.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €47,315 | €39,390 | -€7,924 | -16.7% |
| Distributable reserves | 133 | €47,315 | €39,390 | -€7,924 | -16.7% |
| Amounts payable | 17/49 | €18,922 | €38,819 | +€19,897 | +105% |
| Amounts payable within one year | 42/48 | €18,922 | €38,819 | +€19,897 | +105% |
| Trade debts | 44 | €12,720 | €36,141 | +€23,421 | +184% |
| Suppliers | 440/4 | €12,720 | €36,141 | +€23,421 | +184% |
| Taxes, remuneration and social security | 45 | €5,805 | €1,840 | -€3,965 | -68.3% |
| Taxes | 450/3 | €5,805 | €1,840 | -€3,965 | -68.3% |
| Other amounts payable | 47/48 | €397 | €838 | +€440 | +111% |
| Remuneration, social security and pensions | 62 | €12,348 | - | -€12,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,786 | €1,215 | -€4,571 | -79.0% |
| Other operating charges | 640/8 | €19,013 | €32,516 | +€13,503 | +71.0% |
| Gross operating margin | 9900 | €63,873 | €49,608 | -€14,265 | -22.3% |
| Operating profit (loss) | 9901 | €26,726 | €15,877 | -€10,849 | -40.6% |
| Financial income | 75/76B | €52 | €6 | -€46 | -88.6% |
| Recurring financial income | 75 | €52 | €6 | -€46 | -88.6% |
| Financial charges | 65/66B | €1,665 | €1,409 | -€256 | -15.4% |
| Recurring financial charges | 65 | €1,665 | €1,409 | -€256 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €25,113 | €14,473 | -€10,640 | -42.4% |
| Income taxes | 67/77 | €5,714 | €3,398 | -€2,316 | -40.5% |
| Profit (loss) for the period | 9904 | €19,399 | €11,076 | -€8,324 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,399 | €11,076 | -€8,324 | -42.9% |
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 26 October 2026 via checked.be.