ASC Digital: 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.
ASC Digital
Largest movements
- Cash +€29,621
up €29,621 (+53.3%), from €55,624 to €85,245
mainly Net result for the year (+€17,545) and Receivables within one year (+€7,088)
- Receivables within one year -€7,088
down €7,088 (-30.1%), from €23,547 to €16,459
of which Trade receivables: -€10,710
- Reserves +€17,545
up €17,545 (+36.0%), from €48,798 to €66,342
- Trade debts +€5,334
up €5,334 (+424.3%), from €1,257 to €6,592
- Other debts -€1,778
no longer reported in 2025 (was €1,778)
- Gross operating margin -€34,903
down €34,903 (-53.5%), from €65,191 to €30,288
- Taxes -€6,421
down €6,421 (-47.6%), from €13,500 to €7,079
- Other operating charges +€3,623
new in 2025: €3,623
- Depreciation -€1,248
no longer reported in 2025 (was €1,248)
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 | €81,817 | €103,840 | +€22,023 | +26.9% |
| Current assets | 29/58 | €81,817 | €103,840 | +€22,023 | +26.9% |
| Amounts receivable within one year | 40/41 | €23,547 | €16,459 | -€7,088 | -30.1% |
| Trade receivables | 40 | €23,470 | €12,760 | -€10,710 | -45.6% |
| Other amounts receivable | 41 | €76 | €3,698 | +€3,622 | +4736.2% |
| Cash at bank and in hand | 54/58 | €55,624 | €85,245 | +€29,621 | +53.3% |
| Deferred charges and accrued income | 490/1 | €2,646 | €2,136 | -€510 | -19.3% |
| Total equity and liabilities | 10/49 | €81,817 | €103,840 | +€22,023 | +26.9% |
| Equity | 10/15 | €53,798 | €71,342 | +€17,545 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,798 | €66,342 | +€17,545 | +36.0% |
| Distributable reserves | 133 | €48,798 | €66,342 | +€17,545 | +36.0% |
| Amounts payable | 17/49 | €28,020 | €32,498 | +€4,478 | +16.0% |
| Amounts payable within one year | 42/48 | €28,020 | €32,400 | +€4,381 | +15.6% |
| Trade debts | 44 | €1,257 | €6,592 | +€5,334 | +424.3% |
| Suppliers | 440/4 | €1,257 | €6,592 | +€5,334 | +424.3% |
| Taxes, remuneration and social security | 45 | €24,984 | €25,809 | +€824 | +3.3% |
| Taxes | 450/3 | €24,984 | €25,809 | +€824 | +3.3% |
| Other amounts payable | 47/48 | €1,778 | - | -€1,778 | |
| Accrued charges and deferred income | 492/3 | - | €97 | +€97 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,248 | - | -€1,248 | |
| Other operating charges | 640/8 | - | €3,623 | +€3,623 | |
| Gross operating margin | 9900 | €65,191 | €30,288 | -€34,903 | -53.5% |
| Operating profit (loss) | 9901 | €63,942 | €26,665 | -€37,278 | -58.3% |
| Financial charges | 65/66B | €1,645 | €2,041 | +€396 | +24.1% |
| Recurring financial charges | 65 | €1,645 | €2,041 | +€396 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €62,298 | €24,624 | -€37,674 | -60.5% |
| Income taxes | 67/77 | €13,500 | €7,079 | -€6,421 | -47.6% |
| Profit (loss) for the period | 9904 | €48,798 | €17,545 | -€31,253 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,798 | €17,545 | -€31,253 | -64.0% |
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 8 October 2026 via checked.be.