ASBIR: what changed
Two fiscal 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.
ASBIR
Largest movements
- Cash +€1,167
up €1,167 (+235.2%), from €496 to €1,663
mainly Receivables after one year (+€1,027) and Net result for the year (+€140)
- Receivables after one year -€1,027
down €1,027 (-61.8%), from €1,661 to €635
of which Other amounts receivable: -€1,027
- Profit (loss) carried forward +€140
up €140 (+1993.2%), from €7 to €147
- Turnover +€720
new in 2025: €720
- Staff costs +€12
up €12 (+3.2%), from €387 to €400
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
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 | €5,657 | €5,798 | +€140 | +2.5% |
| Current assets | 29/58 | €5,657 | €5,798 | +€140 | +2.5% |
| Amounts receivable after more than one year | 29 | €1,661 | €635 | -€1,027 | -61.8% |
| Trade receivables | 290 | €74 | €74 | = | 0.0% |
| Other amounts receivable | 291 | €1,588 | €561 | -€1,027 | -64.7% |
| Current investments | 50/53 | €3,500 | €3,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €496 | €1,663 | +€1,167 | +235.2% |
| Total equity and liabilities | 10/49 | €5,657 | €5,798 | +€140 | +2.5% |
| Equity | 10/15 | €5,507 | €5,647 | +€140 | +2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7 | €147 | +€140 | +1993.2% |
| Amounts payable | 17/49 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €150 | €150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €150 | €150 | = | 0.0% |
| Taxes | 450/3 | €150 | €150 | = | 0.0% |
| Turnover | 70 | - | €720 | +€720 | |
| Non-recurring operating income | 76A | €720 | - | -€720 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €66 | +€2 | +3.0% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €656 | €654 | -€2 | -0.3% |
| Operating profit (loss) | 9901 | €269 | €255 | -€14 | -5.3% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €227 | €213 | -€14 | -6.3% |
| Income taxes | 67/77 | €77 | €72 | -€5 | -6.3% |
| Profit (loss) for the period | 9904 | €150 | €140 | -€9 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €150 | €140 | -€9 | -6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.