Asbestos Management Training & Solution: 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.
Asbestos Management Training & Solution
Largest movements
- Receivables within one year +€29,406
up €29,406 (+20.4%), from €144,160 to €173,566
of which Trade receivables: +€16,417
- Deferred charges and accrued income -€4,210
down €4,210 (-40.9%), from €10,296 to €6,086
- Tangible fixed assets -€2,639
down €2,639 (-30.9%), from €8,548 to €5,909
of which Furniture and vehicles: -€1,600
- Short-term financial debts +€26,792
up €26,792 (+160.3%), from €16,715 to €43,507
- Tax, wage and social debts -€18,786
down €18,786 (-69.3%), from €27,123 to €8,336
- Trade debts +€14,901
up €14,901 (+27.1%), from €54,997 to €69,898
- Current portion of long-term debt +€7,076
up €7,076 (+114.2%), from €6,195 to €13,271
- Debts after one year -€6,451
down €6,451 (-85.4%), from €7,551 to €1,100
- Gross operating margin +€48,777
up €48,777, from -€32,680 to €16,097
- Financial charges +€8,962
up €8,962 (+189.8%), from €4,721 to €13,682
- Other operating charges -€6,647
down €6,647 (-89.9%), from €7,390 to €743
- Taxes -€1,835
down €1,835 (-99.6%), from €1,842 to €7
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,003 | €185,561 | +€22,558 | +13.8% |
| Fixed assets | 21/28 | €8,548 | €5,909 | -€2,639 | -30.9% |
| Tangible fixed assets | 22/27 | €8,548 | €5,909 | -€2,639 | -30.9% |
| Plant, machinery and equipment | 23 | €2,093 | €1,534 | -€559 | -26.7% |
| Furniture and vehicles | 24 | €2,038 | €438 | -€1,600 | -78.5% |
| Other tangible fixed assets | 26 | €4,417 | €3,937 | -€480 | -10.9% |
| Current assets | 29/58 | €154,455 | €179,652 | +€25,197 | +16.3% |
| Amounts receivable within one year | 40/41 | €144,160 | €173,566 | +€29,406 | +20.4% |
| Trade receivables | 40 | €68,032 | €84,449 | +€16,417 | +24.1% |
| Other amounts receivable | 41 | €76,128 | €89,117 | +€12,989 | +17.1% |
| Deferred charges and accrued income | 490/1 | €10,296 | €6,086 | -€4,210 | -40.9% |
| Total equity and liabilities | 10/49 | €163,003 | €185,561 | +€22,558 | +13.8% |
| Equity | 10/15 | €50,422 | €49,448 | -€974 | -1.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,422 | €48,448 | -€974 | -2.0% |
| Amounts payable | 17/49 | €112,581 | €136,113 | +€23,532 | +20.9% |
| Amounts payable after more than one year | 17 | €7,551 | €1,100 | -€6,451 | -85.4% |
| Financial debts | 170/4 | €7,551 | €1,100 | -€6,451 | -85.4% |
| Amounts payable within one year | 42/48 | €105,030 | €135,013 | +€29,983 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €6,195 | €13,271 | +€7,076 | +114.2% |
| Financial debts | 43 | €16,715 | €43,507 | +€26,792 | +160.3% |
| Credit institutions | 430/8 | €16,715 | €43,507 | +€26,792 | +160.3% |
| Trade debts | 44 | €54,997 | €69,898 | +€14,901 | +27.1% |
| Suppliers | 440/4 | €54,997 | €69,898 | +€14,901 | +27.1% |
| Taxes, remuneration and social security | 45 | €27,123 | €8,336 | -€18,786 | -69.3% |
| Taxes | 450/3 | €27,123 | €8,336 | -€18,786 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,434 | €2,639 | +€205 | +8.4% |
| Other operating charges | 640/8 | €7,390 | €743 | -€6,647 | -89.9% |
| Gross operating margin | 9900 | -€32,680 | €16,097 | +€48,777 | |
| Operating profit (loss) | 9901 | -€42,504 | €12,715 | +€55,219 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,721 | €13,682 | +€8,962 | +189.8% |
| Recurring financial charges | 65 | €4,721 | €13,682 | +€8,962 | +189.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,224 | -€967 | +€46,257 | +98.0% |
| Income taxes | 67/77 | €1,842 | €7 | -€1,835 | -99.6% |
| Profit (loss) for the period | 9904 | -€49,067 | -€974 | +€48,092 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,067 | -€974 | +€48,092 | +98.0% |
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 10 October 2026 via checked.be.