ASC ECAUSSINNES: 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.
ASC ECAUSSINNES
Largest movements
- Receivables within one year +€4,846
up €4,846 (+78.6%), from €6,166 to €11,012
of which Other amounts receivable: +€4,846
- Formation expenses -€3,939
down €3,939 (-100%), from €3,939 to €0
- Cash -€3,834
no longer reported in 2026 (was €3,834)
- Contributions -€10,000
down €10,000 (-100%), from €10,000 to €0
- Tax, wage and social debts +€4,846
up €4,846 (+78.6%), from €6,166 to €11,012
- Profit (loss) carried forward +€2,227
up €2,227, from -€2,227 to €0
- Turnover -€2.3m
no longer reported in 2026 (was €2.3m)
- Purchases and services -€1.7m
no longer reported in 2026 (was €1.7m)
- Gross operating margin -€591,099
no longer reported in 2026 (was €591,099)
- Other operating charges -€296,482
no longer reported in 2026 (was €296,482)
- Staff costs -€171,980
no longer reported in 2026 (was €171,980)
From the 2025 result to the 2026 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,939 | €11,012 | -€2,927 | -21.0% |
| Formation expenses | 20 | €3,939 | €0 | -€3,939 | -100% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Current assets | 29/58 | €10,000 | €11,012 | +€1,012 | +10.1% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,166 | €11,012 | +€4,846 | +78.6% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €6,166 | €11,012 | +€4,846 | +78.6% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,834 | - | -€3,834 | |
| Total equity and liabilities | 10/49 | €13,939 | €11,012 | -€2,927 | -21.0% |
| Equity | 10/15 | €7,773 | €0 | -€7,773 | -100% |
| Contributions | 10/11 | €10,000 | €0 | -€10,000 | -100% |
| Profit (loss) carried forward | 14 | -€2,227 | €0 | +€2,227 | |
| Amounts payable | 17/49 | €6,166 | €11,012 | +€4,846 | +78.6% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €6,166 | €11,012 | +€4,846 | +78.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €6,166 | €11,012 | +€4,846 | +78.6% |
| Remuneration and social security | 454/9 | €6,166 | €11,012 | +€4,846 | +78.6% |
| Turnover | 70 | €2,272,714 | - | -€2.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,681,615 | - | -€1.7m | |
| Remuneration, social security and pensions | 62 | €171,980 | - | -€171,980 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €114,652 | - | -€114,652 | |
| Other operating charges | 640/8 | €296,482 | - | -€296,482 | |
| Gross operating margin | 9900 | €591,099 | - | -€591,099 | |
| Operating profit (loss) | 9901 | €7,985 | - | -€7,985 | |
| Financial income | 75/76B | €70 | - | -€70 | |
| Recurring financial income | 75 | €70 | - | -€70 | |
| Financial charges | 65/66B | €10,282 | - | -€10,282 | |
| Recurring financial charges | 65 | €10,282 | - | -€10,282 | |
| Profit (loss) for the period before taxes | 9903 | -€2,227 | - | +€2,227 | |
| Profit (loss) for the period | 9904 | -€2,227 | - | +€2,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,227 | - | +€2,227 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.