AsbestAttest: 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.
AsbestAttest
Largest movements
- Tangible fixed assets +€220,795
up €220,795 (+279%), from €79,138 to €299,933
of which Land and buildings: +€217,269
- Cash -€113,283
down €113,283 (-82.0%), from €138,133 to €24,850
mainly Investment in fixed assets (net) (-€233,933) and Receivables within one year (-€34,771)
- Receivables within one year +€34,771
up €34,771 (+929%), from €3,744 to €38,515
of which Trade receivables: +€28,987
- Debts after one year +€66,000
new in 2025: €66,000
- Reserves +€57,072
up €57,072 (+28.5%), from €200,581 to €257,653
- Other debts +€22,000
new in 2025: €22,000
- Tax, wage and social debts -€7,431
down €7,431 (-42.3%), from €17,547 to €10,117
- Trade debts +€4,642
up €4,642 (+246%), from €1,887 to €6,529
- Gross operating margin +€21,969
up €21,969 (+32.0%), from €68,639 to €90,608
- Depreciation +€11,282
up €11,282 (+608%), from €1,857 to €13,138
- Financial charges +€3,773
up €3,773 (+2,764%), from €137 to €3,909
- Taxes +€1,356
up €1,356 (+10.2%), from €13,360 to €14,716
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 | €221,015 | €363,298 | +€142,283 | +64.4% |
| Fixed assets | 21/28 | €79,138 | €299,933 | +€220,795 | +279% |
| Tangible fixed assets | 22/27 | €79,138 | €299,933 | +€220,795 | +279% |
| Land and buildings | 22 | €72,906 | €290,175 | +€217,269 | +298% |
| Plant, machinery and equipment | 23 | €468 | €266 | -€202 | -43.1% |
| Furniture and vehicles | 24 | - | €9,493 | +€9,493 | |
| Assets under construction and advance payments | 27 | €5,764 | - | -€5,764 | |
| Current assets | 29/58 | €141,877 | €63,365 | -€78,512 | -55.3% |
| Amounts receivable within one year | 40/41 | €3,744 | €38,515 | +€34,771 | +929% |
| Trade receivables | 40 | €3,744 | €32,731 | +€28,987 | +774% |
| Other amounts receivable | 41 | - | €5,784 | +€5,784 | |
| Cash at bank and in hand | 54/58 | €138,133 | €24,850 | -€113,283 | -82.0% |
| Total equity and liabilities | 10/49 | €221,015 | €363,298 | +€142,283 | +64.4% |
| Equity | 10/15 | €201,581 | €258,653 | +€57,072 | +28.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €200,581 | €257,653 | +€57,072 | +28.5% |
| Distributable reserves | 133 | €200,581 | €257,653 | +€57,072 | +28.5% |
| Amounts payable | 17/49 | €19,434 | €104,646 | +€85,211 | +438% |
| Amounts payable after more than one year | 17 | - | €66,000 | +€66,000 | |
| Financial debts | 170/4 | - | €66,000 | +€66,000 | |
| Amounts payable within one year | 42/48 | €19,434 | €38,646 | +€19,211 | +98.9% |
| Trade debts | 44 | €1,887 | €6,529 | +€4,642 | +246% |
| Suppliers | 440/4 | €1,887 | €6,529 | +€4,642 | +246% |
| Taxes, remuneration and social security | 45 | €17,547 | €10,117 | -€7,431 | -42.3% |
| Taxes | 450/3 | €17,547 | €10,117 | -€7,431 | -42.3% |
| Other amounts payable | 47/48 | - | €22,000 | +€22,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,857 | €13,138 | +€11,282 | +608% |
| Other operating charges | 640/8 | €1,668 | €1,780 | +€111 | +6.7% |
| Gross operating margin | 9900 | €68,639 | €90,608 | +€21,969 | +32.0% |
| Operating profit (loss) | 9901 | €65,114 | €75,690 | +€10,576 | +16.2% |
| Financial income | 75/76B | €12 | €7 | -€6 | -44.2% |
| Recurring financial income | 75 | €12 | €7 | -€6 | -44.2% |
| Financial charges | 65/66B | €137 | €3,909 | +€3,773 | +2,764% |
| Recurring financial charges | 65 | €137 | €3,909 | +€3,773 | +2,764% |
| Profit (loss) for the period before taxes | 9903 | €64,990 | €71,788 | +€6,798 | +10.5% |
| Income taxes | 67/77 | €13,360 | €14,716 | +€1,356 | +10.2% |
| Profit (loss) for the period | 9904 | €51,630 | €57,072 | +€5,442 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,630 | €57,072 | +€5,442 | +10.5% |
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 28 October 2026 via checked.be.