ASC Management: 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 Management
Largest movements
- Cash +€13,521
up €13,521 (+325.7%), from €4,151 to €17,672
mainly Other debts (+€24,064) and Current investments (+€11,225)
- Current investments -€11,225
down €11,225 (-17.5%), from €64,000 to €52,775
- Receivables within one year +€2,169
up €2,169 (+12.8%), from €16,980 to €19,149
of which Other amounts receivable: +€1,391
- Other debts +€24,064
up €24,064 (+280.6%), from €8,575 to €32,639
- Reserves -€22,132
down €22,132 (-23.3%), from €95,003 to €72,871
- Trade debts +€2,960
up €2,960 (+92.7%), from €3,192 to €6,152
- Gross operating margin -€6,421
down €6,421 (-46.4%), from €13,827 to €7,406
- Financial income +€1,804
up €1,804 (+3579.1%), from €50 to €1,855
- Taxes -€1,219
down €1,219 (-22.7%), from €5,369 to €4,150
- Financial charges -€223
down €223 (-35.4%), from €631 to €408
of which Financial charges: -€223
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 | €117,377 | €122,456 | +€5,079 | +4.3% |
| Current assets | 29/58 | €117,377 | €122,456 | +€5,079 | +4.3% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,980 | €19,149 | +€2,169 | +12.8% |
| Trade receivables | 40 | €12,349 | €13,127 | +€778 | +6.3% |
| Other amounts receivable | 41 | €4,631 | €6,022 | +€1,391 | +30.0% |
| Current investments | 50/53 | €64,000 | €52,775 | -€11,225 | -17.5% |
| Cash at bank and in hand | 54/58 | €4,151 | €17,672 | +€13,521 | +325.7% |
| Deferred charges and accrued income | 490/1 | €2,246 | €2,860 | +€614 | +27.3% |
| Total equity and liabilities | 10/49 | €117,377 | €122,456 | +€5,079 | +4.3% |
| Equity | 10/15 | €96,003 | €73,871 | -€22,132 | -23.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €95,003 | €72,871 | -€22,132 | -23.3% |
| Distributable reserves | 133 | €95,003 | €72,871 | -€22,132 | -23.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,374 | €48,585 | +€27,211 | +127.3% |
| Amounts payable within one year | 42/48 | €21,324 | €48,450 | +€27,126 | +127.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,192 | €6,152 | +€2,960 | +92.7% |
| Suppliers | 440/4 | €3,192 | €6,152 | +€2,960 | +92.7% |
| Taxes, remuneration and social security | 45 | €9,557 | €9,658 | +€101 | +1.1% |
| Taxes | 450/3 | €8,907 | €7,058 | -€1,849 | -20.8% |
| Remuneration and social security | 454/9 | €650 | €2,600 | +€1,950 | +300.0% |
| Other amounts payable | 47/48 | €8,575 | €32,639 | +€24,064 | +280.6% |
| Accrued charges and deferred income | 492/3 | €50 | €135 | +€85 | +170.0% |
| Other operating charges | 640/8 | €744 | €761 | +€18 | +2.4% |
| Gross operating margin | 9900 | €13,827 | €7,406 | -€6,421 | -46.4% |
| Operating profit (loss) | 9901 | €13,083 | €6,645 | -€6,439 | -49.2% |
| Financial income | 75/76B | €50 | €1,855 | +€1,804 | +3579.1% |
| Recurring financial income | 75 | €50 | €1,855 | +€1,804 | +3579.1% |
| Financial charges | 65/66B | €631 | €408 | -€223 | -35.4% |
| Recurring financial charges | 65 | €631 | €408 | -€223 | -35.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €12,503 | €8,092 | -€4,411 | -35.3% |
| Income taxes | 67/77 | €5,369 | €4,150 | -€1,219 | -22.7% |
| Profit (loss) for the period | 9904 | €7,133 | €3,942 | -€3,192 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,133 | €3,942 | -€3,192 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.