ASBRONHOEVE: 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.
ASBRONHOEVE
Largest movements
- Cash +€9,621
up €9,621 (+15.3%), from €62,777 to €72,398
mainly Net result for the year (+€11,016) and Depreciation (+€3,448)
- Tangible fixed assets -€1,434
down €1,434 (-4.9%), from €29,473 to €28,039
of which Plant, machinery and equipment: -€1,434
- Reserves +€11,016
up €11,016 (+15.6%), from €70,682 to €81,698
of which Distributable reserves: +€11,016
- Other debts -€6,459
down €6,459 (-72.1%), from €8,958 to €2,499
- Trade debts +€2,810
new in 2024: €2,810
- Gross operating margin +€4,375
up €4,375 (+41.8%), from €10,471 to €14,846
- Financial income -€2,974
down €2,974 (-22.8%), from €13,031 to €10,057
of which Non-recurring financial income: -€2,943
- Staff costs -€2,910
down €2,910 (-37.5%), from €7,756 to €4,847
- Taxes +€1,556
up €1,556 (+43.3%), from €3,594 to €5,150
- Depreciation -€287
down €287 (-7.7%), from €3,734 to €3,448
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.
Derived cash bridge
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 | €98,526 | €105,892 | +€7,366 | +7.5% |
| Fixed assets | 21/28 | €29,473 | €28,039 | -€1,434 | -4.9% |
| Tangible fixed assets | 22/27 | €29,473 | €28,039 | -€1,434 | -4.9% |
| Land and buildings | 22 | €19,000 | €19,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,473 | €9,039 | -€1,434 | -13.7% |
| Current assets | 29/58 | €69,053 | €77,854 | +€8,801 | +12.7% |
| Amounts receivable within one year | 40/41 | €4,992 | €5,169 | +€177 | +3.5% |
| Other amounts receivable | 41 | €4,992 | €5,169 | +€177 | +3.5% |
| Cash at bank and in hand | 54/58 | €62,777 | €72,398 | +€9,621 | +15.3% |
| Deferred charges and accrued income | 490/1 | €1,284 | €287 | -€997 | -77.6% |
| Total equity and liabilities | 10/49 | €98,526 | €105,892 | +€7,366 | +7.5% |
| Equity | 10/15 | €89,282 | €100,298 | +€11,016 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,682 | €81,698 | +€11,016 | +15.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,822 | €79,838 | +€11,016 | +16.0% |
| Amounts payable | 17/49 | €9,244 | €5,595 | -€3,649 | -39.5% |
| Amounts payable within one year | 42/48 | €9,244 | €5,595 | -€3,649 | -39.5% |
| Trade debts | 44 | - | €2,810 | +€2,810 | |
| Suppliers | 440/4 | - | €2,810 | +€2,810 | |
| Taxes, remuneration and social security | 45 | €286 | €286 | = | 0.0% |
| Taxes | 450/3 | €286 | €286 | = | 0.0% |
| Other amounts payable | 47/48 | €8,958 | €2,499 | -€6,459 | -72.1% |
| Non-recurring operating income | 76A | - | €4,666 | +€4,666 | |
| Remuneration, social security and pensions | 62 | €7,756 | €4,847 | -€2,910 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,734 | €3,448 | -€287 | -7.7% |
| Other operating charges | 640/8 | €226 | €233 | +€6 | +2.9% |
| Gross operating margin | 9900 | €10,471 | €14,846 | +€4,375 | +41.8% |
| Operating profit (loss) | 9901 | -€1,246 | €6,319 | +€7,565 | |
| Financial income | 75/76B | €13,031 | €10,057 | -€2,974 | -22.8% |
| Recurring financial income | 75 | €30 | €10,057 | +€10,027 | +33,103% |
| Non-recurring financial income | 76B | €13,000 | €10,057 | -€2,943 | -22.6% |
| Financial charges | 65/66B | €222 | €210 | -€12 | -5.5% |
| Recurring financial charges | 65 | €222 | €210 | -€12 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €11,563 | €16,166 | +€4,603 | +39.8% |
| Income taxes | 67/77 | €3,594 | €5,150 | +€1,556 | +43.3% |
| Profit (loss) for the period | 9904 | €7,969 | €11,016 | +€3,047 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,969 | €11,016 | +€3,047 | +38.2% |
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 31 October 2026 via checked.be.