ASCEND ACCOUNTANT: 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.
ASCEND ACCOUNTANT
Largest movements
- Receivables within one year +€20,179
up €20,179 (+172%), from €11,713 to €31,892
of which Trade receivables: +€17,699
- Tangible fixed assets -€6,824
down €6,824 (-4.4%), from €156,418 to €149,594
of which Land and buildings: -€4,833
- Cash -€3,002
down €3,002 (-7.9%), from €38,021 to €35,019
mainly Receivables within one year (-€20,179) and Contributions, distributions and other (-€15,838)
- Profit (loss) carried forward +€18,292
up €18,292 (+62.5%), from €29,285 to €47,578
- Debts after one year -€8,872
down €8,872 (-8.3%), from €106,561 to €97,689
- Tax, wage and social debts +€3,780
up €3,780 (+372%), from €1,015 to €4,795
of which Taxes: +€2,286
- Staff costs -€2,674
down €2,674 (-10.2%), from €26,170 to €23,496
- Gross operating margin +€899
up €899 (+1.2%), from €75,916 to €76,816
- Write-downs +€774
new in 2025: €774
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 | €234,552 | €247,366 | +€12,813 | +5.5% |
| Fixed assets | 21/28 | €156,418 | €149,594 | -€6,824 | -4.4% |
| Tangible fixed assets | 22/27 | €156,418 | €149,594 | -€6,824 | -4.4% |
| Land and buildings | 22 | €147,808 | €142,975 | -€4,833 | -3.3% |
| Furniture and vehicles | 24 | €8,610 | €6,618 | -€1,992 | -23.1% |
| Current assets | 29/58 | €78,134 | €97,772 | +€19,638 | +25.1% |
| Amounts receivable within one year | 40/41 | €11,713 | €31,892 | +€20,179 | +172% |
| Trade receivables | 40 | €11,413 | €29,111 | +€17,699 | +155% |
| Other amounts receivable | 41 | €300 | €2,780 | +€2,480 | +826% |
| Cash at bank and in hand | 54/58 | €38,021 | €35,019 | -€3,002 | -7.9% |
| Deferred charges and accrued income | 490/1 | €28,401 | €30,862 | +€2,461 | +8.7% |
| Total equity and liabilities | 10/49 | €234,552 | €247,366 | +€12,813 | +5.5% |
| Equity | 10/15 | €94,148 | €111,603 | +€17,455 | +18.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €48,000 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,285 | €47,578 | +€18,292 | +62.5% |
| Investment grants | 15 | €14,863 | €14,026 | -€838 | -5.6% |
| Amounts payable | 17/49 | €140,404 | €135,763 | -€4,641 | -3.3% |
| Amounts payable after more than one year | 17 | €106,561 | €97,689 | -€8,872 | -8.3% |
| Financial debts | 170/4 | €106,561 | €97,689 | -€8,872 | -8.3% |
| Amounts payable within one year | 42/48 | €32,586 | €36,526 | +€3,939 | +12.1% |
| Financial debts | 43 | €8,734 | €8,872 | +€138 | +1.6% |
| Credit institutions | 430/8 | €8,734 | €8,872 | +€138 | +1.6% |
| Trade debts | 44 | €247 | €2,152 | +€1,905 | +773% |
| Suppliers | 440/4 | €247 | €2,152 | +€1,905 | +773% |
| Taxes, remuneration and social security | 45 | €1,015 | €4,795 | +€3,780 | +372% |
| Taxes | 450/3 | €862 | €3,148 | +€2,286 | +265% |
| Remuneration and social security | 454/9 | €153 | €1,647 | +€1,494 | +977% |
| Other amounts payable | 47/48 | €22,590 | €20,707 | -€1,883 | -8.3% |
| Accrued charges and deferred income | 492/3 | €1,257 | €1,548 | +€291 | +23.2% |
| Remuneration, social security and pensions | 62 | €26,170 | €23,496 | -€2,674 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,827 | €6,824 | -€3 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €774 | +€774 | |
| Other operating charges | 640/8 | €1,761 | €2,089 | +€328 | +18.6% |
| Gross operating margin | 9900 | €75,916 | €76,816 | +€899 | +1.2% |
| Operating profit (loss) | 9901 | €41,159 | €43,632 | +€2,474 | +6.0% |
| Financial income | 75/76B | €963 | €958 | -€5 | -0.5% |
| Recurring financial income | 75 | €963 | €958 | -€5 | -0.5% |
| Financial charges | 65/66B | €2,186 | €2,033 | -€153 | -7.0% |
| Recurring financial charges | 65 | €2,186 | €2,033 | -€153 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €39,936 | €42,558 | +€2,622 | +6.6% |
| Income taxes | 67/77 | €9,467 | €9,265 | -€202 | -2.1% |
| Profit (loss) for the period | 9904 | €30,468 | €33,292 | +€2,824 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,468 | €33,292 | +€2,824 | +9.3% |
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 20 October 2026 via checked.be.