ASBI Systems: 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.
ASBI Systems
Largest movements
- Tangible fixed assets +€57,729
up €57,729 (+41433.3%), from €139 to €57,868
of which Furniture and vehicles: +€54,979
- Receivables within one year +€38,561
up €38,561 (+96.5%), from €39,956 to €78,517
of which Other amounts receivable: +€25,222
- Profit (loss) carried forward +€46,927
up €46,927 (+95.4%), from -€49,166 to -€2,239
- Trade debts +€40,725
up €40,725 (+393.3%), from €10,354 to €51,079
- Other debts -€38,233
down €38,233 (-52.4%), from €73,028 to €34,795
- Debts after one year +€37,719
new in 2024: €37,719
- Current portion of long-term debt +€9,278
new in 2024: €9,278
- Gross operating margin +€34,265
up €34,265 (+151.5%), from €22,620 to €56,886
- Depreciation +€4,229
up €4,229 (+360.0%), from €1,175 to €5,404
- Financial charges +€3,457
up €3,457 (+647.7%), from €534 to €3,991
- Other operating charges -€655
down €655 (-53.7%), from €1,219 to €564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,623 | €138,917 | +€96,294 | +225.9% |
| Fixed assets | 21/28 | €139 | €57,868 | +€57,729 | +41433.3% |
| Tangible fixed assets | 22/27 | €139 | €57,868 | +€57,729 | +41433.3% |
| Furniture and vehicles | 24 | €139 | €55,118 | +€54,979 | +39459.4% |
| Other tangible fixed assets | 26 | - | €2,750 | +€2,750 | |
| Current assets | 29/58 | €42,483 | €81,048 | +€38,565 | +90.8% |
| Stocks and contracts in progress | 3 | €151 | €0 | -€151 | -100.0% |
| Stocks | 30/36 | €151 | €0 | -€151 | -100.0% |
| Amounts receivable within one year | 40/41 | €39,956 | €78,517 | +€38,561 | +96.5% |
| Trade receivables | 40 | €6,000 | €19,338 | +€13,338 | +222.3% |
| Other amounts receivable | 41 | €33,956 | €59,179 | +€25,222 | +74.3% |
| Cash at bank and in hand | 54/58 | €2,276 | €2,431 | +€155 | +6.8% |
| Deferred charges and accrued income | 490/1 | €100 | €100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,623 | €138,917 | +€96,294 | +225.9% |
| Equity | 10/15 | -€41,106 | €5,821 | +€46,927 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,166 | -€2,239 | +€46,927 | +95.4% |
| Amounts payable | 17/49 | €83,729 | €133,096 | +€49,367 | +59.0% |
| Amounts payable after more than one year | 17 | - | €37,719 | +€37,719 | |
| Financial debts | 170/4 | - | €37,719 | +€37,719 | |
| Amounts payable within one year | 42/48 | €83,729 | €95,377 | +€11,648 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,278 | +€9,278 | |
| Trade debts | 44 | €10,354 | €51,079 | +€40,725 | +393.3% |
| Suppliers | 440/4 | €10,354 | €51,079 | +€40,725 | +393.3% |
| Taxes, remuneration and social security | 45 | €347 | €225 | -€122 | -35.2% |
| Taxes | 450/3 | €347 | €225 | -€122 | -35.2% |
| Other amounts payable | 47/48 | €73,028 | €34,795 | -€38,233 | -52.4% |
| Non-recurring operating income | 76A | - | €16,000 | +€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €5,404 | +€4,229 | +360.0% |
| Other operating charges | 640/8 | €1,219 | €564 | -€655 | -53.7% |
| Gross operating margin | 9900 | €22,620 | €56,886 | +€34,265 | +151.5% |
| Operating profit (loss) | 9901 | €20,227 | €50,918 | +€30,691 | +151.7% |
| Financial charges | 65/66B | €534 | €3,991 | +€3,457 | +647.7% |
| Recurring financial charges | 65 | €534 | €3,991 | +€3,457 | +647.7% |
| Profit (loss) for the period before taxes | 9903 | €19,693 | €46,927 | +€27,234 | +138.3% |
| Profit (loss) for the period | 9904 | €19,693 | €46,927 | +€27,234 | +138.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,693 | €46,927 | +€27,234 | +138.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.