ASCA CONSULT: 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.
ASCA CONSULT
Largest movements
- Receivables within one year +€19,768
up €19,768 (+28.3%), from €69,944 to €89,712
of which Other amounts receivable: +€17,793
- Tangible fixed assets +€2,355
up €2,355 (+68.5%), from €3,437 to €5,791
- Other debts +€19,000
new in 2025: €19,000
- Accrued charges and deferred income +€12,007
new in 2025: €12,007
- Reserves -€9,726
down €9,726 (-22.9%), from €42,515 to €32,788
- Tax, wage and social debts +€5,778
up €5,778 (+155%), from €3,727 to €9,505
of which Taxes: +€7,310
- Short-term financial debts -€3,925
down €3,925 (-21.3%), from €18,386 to €14,461
- Financial charges +€13,979
up €13,979 (+49.9%), from €28,015 to €41,994
- Gross operating margin +€3,219
up €3,219 (+6.0%), from €53,470 to €56,689
- Taxes -€3,161
down €3,161 (-33.4%), from €9,460 to €6,298
- Financial income +€1,001
up €1,001 (+41.1%), from €2,434 to €3,435
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.
Derived cash bridge
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 | €76,789 | €100,022 | +€23,234 | +30.3% |
| Fixed assets | 21/28 | €3,437 | €5,791 | +€2,355 | +68.5% |
| Tangible fixed assets | 22/27 | €3,437 | €5,791 | +€2,355 | +68.5% |
| Furniture and vehicles | 24 | €3,437 | €5,791 | +€2,355 | +68.5% |
| Current assets | 29/58 | €73,352 | €94,231 | +€20,879 | +28.5% |
| Amounts receivable within one year | 40/41 | €69,944 | €89,712 | +€19,768 | +28.3% |
| Trade receivables | 40 | €32,994 | €34,969 | +€1,975 | +6.0% |
| Other amounts receivable | 41 | €36,950 | €54,743 | +€17,793 | +48.2% |
| Cash at bank and in hand | 54/58 | €195 | €655 | +€461 | +236% |
| Deferred charges and accrued income | 490/1 | €3,213 | €3,864 | +€650 | +20.2% |
| Total equity and liabilities | 10/49 | €76,789 | €100,022 | +€23,234 | +30.3% |
| Equity | 10/15 | €51,477 | €41,751 | -€9,726 | -18.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €42,515 | €32,788 | -€9,726 | -22.9% |
| Distributable reserves | 133 | €42,515 | €32,788 | -€9,726 | -22.9% |
| Profit (loss) carried forward | 14 | €903 | €903 | = | 0.0% |
| Amounts payable | 17/49 | €25,311 | €58,271 | +€32,960 | +130% |
| Amounts payable within one year | 42/48 | €25,311 | €46,264 | +€20,953 | +82.8% |
| Financial debts | 43 | €18,386 | €14,461 | -€3,925 | -21.3% |
| Credit institutions | 430/8 | €18,386 | €14,461 | -€3,925 | -21.3% |
| Trade debts | 44 | €3,198 | €3,299 | +€100 | +3.1% |
| Suppliers | 440/4 | €3,198 | €3,299 | +€100 | +3.1% |
| Taxes, remuneration and social security | 45 | €3,727 | €9,505 | +€5,778 | +155% |
| Taxes | 450/3 | €2,195 | €9,505 | +€7,310 | +333% |
| Remuneration and social security | 454/9 | €1,532 | - | -€1,532 | |
| Other amounts payable | 47/48 | - | €19,000 | +€19,000 | |
| Accrued charges and deferred income | 492/3 | - | €12,007 | +€12,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,742 | €1,765 | +€24 | +1.4% |
| Other operating charges | 640/8 | €387 | €793 | +€406 | +105% |
| Non-recurring operating charges | 66A | €1,657 | - | -€1,657 | |
| Gross operating margin | 9900 | €53,470 | €56,689 | +€3,219 | +6.0% |
| Operating profit (loss) | 9901 | €49,684 | €54,131 | +€4,446 | +8.9% |
| Financial income | 75/76B | €2,434 | €3,435 | +€1,001 | +41.1% |
| Recurring financial income | 75 | €2,434 | €3,435 | +€1,001 | +41.1% |
| Financial charges | 65/66B | €28,015 | €41,994 | +€13,979 | +49.9% |
| Recurring financial charges | 65 | €28,015 | €41,994 | +€13,979 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €24,103 | €15,572 | -€8,531 | -35.4% |
| Income taxes | 67/77 | €9,460 | €6,298 | -€3,161 | -33.4% |
| Profit (loss) for the period | 9904 | €14,643 | €9,274 | -€5,369 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,643 | €9,274 | -€5,369 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.