ASC INVEST: what changed
ASC INVEST
Largest movements
- Deferred charges and accrued income -€97,369
down €97,369 (-97.4%), from €100,000 to €2,631
- Receivables within one year +€81,456
up €81,456 (+82.7%), from €98,511 to €179,967
of which Trade receivables: +€43,762
- Cash +€5,585
up €5,585 (+76.3%), from €7,316 to €12,901
mainly Deferred charges and accrued income (+€97,369) and Other debts (+€61,958)
- Reserves -€65,824
down €65,824 (-45.7%), from €143,931 to €78,107
of which Distributable reserves: -€65,824
- Other debts +€61,958
up €61,958 (+33.7%), from €183,883 to €245,841
- Tax, wage and social debts -€33,883
down €33,883 (-51.9%), from €65,311 to €31,428
of which Taxes: -€31,188
- Trade debts +€27,421
up €27,421 (+99.0%), from €27,702 to €55,123
- Gross operating margin -€85,529
down €85,529 (-61.4%), from €139,224 to €53,695
- Taxes -€21,943
down €21,943 (-67.7%), from €32,425 to €10,482
- Other operating charges +€17,415
up €17,415 (+301%), from €5,781 to €23,196
- Financial charges +€5,515
up €5,515 (+190%), from €2,904 to €8,419
- Financial income +€2,782
up €2,782 (+350%), from €796 to €3,578
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,827 | €450,499 | -€10,328 | -2.2% |
| Fixed assets | 21/28 | €255,000 | €255,000 | = | 0.0% |
| Financial fixed assets | 28 | €255,000 | €255,000 | = | 0.0% |
| Current assets | 29/58 | €205,827 | €195,499 | -€10,328 | -5.0% |
| Amounts receivable within one year | 40/41 | €98,511 | €179,967 | +€81,456 | +82.7% |
| Trade receivables | 40 | €65,099 | €108,861 | +€43,762 | +67.2% |
| Other amounts receivable | 41 | €33,412 | €71,106 | +€37,694 | +113% |
| Cash at bank and in hand | 54/58 | €7,316 | €12,901 | +€5,585 | +76.3% |
| Deferred charges and accrued income | 490/1 | €100,000 | €2,631 | -€97,369 | -97.4% |
| Total equity and liabilities | 10/49 | €460,827 | €450,499 | -€10,328 | -2.2% |
| Equity | 10/15 | €183,931 | €118,107 | -€65,824 | -35.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €143,931 | €78,107 | -€65,824 | -45.7% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €139,931 | €74,107 | -€65,824 | -47.0% |
| Amounts payable | 17/49 | €276,897 | €332,392 | +€55,495 | +20.0% |
| Amounts payable within one year | 42/48 | €276,897 | €332,392 | +€55,495 | +20.0% |
| Trade debts | 44 | €27,702 | €55,123 | +€27,421 | +99.0% |
| Suppliers | 440/4 | €27,702 | €55,123 | +€27,421 | +99.0% |
| Taxes, remuneration and social security | 45 | €65,311 | €31,428 | -€33,883 | -51.9% |
| Taxes | 450/3 | €62,616 | €31,428 | -€31,188 | -49.8% |
| Remuneration and social security | 454/9 | €2,695 | - | -€2,695 | |
| Other amounts payable | 47/48 | €183,883 | €245,841 | +€61,958 | +33.7% |
| Other operating charges | 640/8 | €5,781 | €23,196 | +€17,415 | +301% |
| Non-recurring operating charges | 66A | €1,275 | - | -€1,275 | |
| Gross operating margin | 9900 | €139,224 | €53,695 | -€85,529 | -61.4% |
| Operating profit (loss) | 9901 | €132,167 | €30,499 | -€101,668 | -76.9% |
| Financial income | 75/76B | €796 | €3,578 | +€2,782 | +350% |
| Recurring financial income | 75 | €796 | €3,578 | +€2,782 | +350% |
| Financial charges | 65/66B | €2,904 | €8,419 | +€5,515 | +190% |
| Recurring financial charges | 65 | €2,904 | €8,419 | +€5,515 | +190% |
| Profit (loss) for the period before taxes | 9903 | €130,059 | €25,658 | -€104,401 | -80.3% |
| Income taxes | 67/77 | €32,425 | €10,482 | -€21,943 | -67.7% |
| Profit (loss) for the period | 9904 | €97,635 | €15,176 | -€82,459 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,635 | €15,176 | -€82,459 | -84.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.