ASCENDANCES: what changed
Two fiscal 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.
ASCENDANCES
Largest movements
- Current investments +€10,156
up €10,156 (+40.6%), from €25,000 to €35,156
- Receivables within one year -€2,187
down €2,187 (-58.0%), from €3,771 to €1,584
of which Trade receivables: -€2,655
- Tangible fixed assets +€1,357
up €1,357 (+10.3%), from €13,164 to €14,521
of which Furniture and vehicles: +€4,027
- Profit (loss) carried forward +€10,140
up €10,140 (+26.4%), from -€38,454 to -€28,314
- Trade debts -€1,397
down €1,397 (-48.9%), from €2,857 to €1,460
- Other debts +€868
up €868 (+1.2%), from €71,216 to €72,084
- Gross operating margin +€2,130
up €2,130 (+18.4%), from €11,571 to €13,701
- Depreciation +€1,685
up €1,685 (+113.3%), from €1,488 to €3,173
- Financial income +€223
up €223 (+36488.5%), from €1 to €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 | €58,022 | €67,633 | +€9,611 | +16.6% |
| Fixed assets | 21/28 | €13,164 | €14,521 | +€1,357 | +10.3% |
| Tangible fixed assets | 22/27 | €13,164 | €14,521 | +€1,357 | +10.3% |
| Plant, machinery and equipment | 23 | €11,538 | €8,868 | -€2,670 | -23.1% |
| Furniture and vehicles | 24 | €1,627 | €5,653 | +€4,027 | +247.6% |
| Current assets | 29/58 | €44,858 | €53,112 | +€8,254 | +18.4% |
| Amounts receivable within one year | 40/41 | €3,771 | €1,584 | -€2,187 | -58.0% |
| Trade receivables | 40 | €3,665 | €1,010 | -€2,655 | -72.4% |
| Other amounts receivable | 41 | €106 | €574 | +€468 | +441.7% |
| Current investments | 50/53 | €25,000 | €35,156 | +€10,156 | +40.6% |
| Cash at bank and in hand | 54/58 | €16,087 | €16,371 | +€284 | +1.8% |
| Total equity and liabilities | 10/49 | €58,022 | €67,633 | +€9,611 | +16.6% |
| Equity | 10/15 | -€16,050 | -€5,911 | +€10,140 | +63.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,803 | €3,803 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,944 | €1,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,454 | -€28,314 | +€10,140 | +26.4% |
| Amounts payable | 17/49 | €74,073 | €73,544 | -€529 | -0.7% |
| Amounts payable within one year | 42/48 | €74,073 | €73,544 | -€529 | -0.7% |
| Trade debts | 44 | €2,857 | €1,460 | -€1,397 | -48.9% |
| Suppliers | 440/4 | €2,857 | €1,460 | -€1,397 | -48.9% |
| Other amounts payable | 47/48 | €71,216 | €72,084 | +€868 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,488 | €3,173 | +€1,685 | +113.3% |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.7% |
| Gross operating margin | 9900 | €11,571 | €13,701 | +€2,130 | +18.4% |
| Operating profit (loss) | 9901 | €9,635 | €10,077 | +€442 | +4.6% |
| Financial income | 75/76B | €1 | €223 | +€223 | +36488.5% |
| Recurring financial income | 75 | €1 | €223 | +€223 | +36488.5% |
| Financial charges | 65/66B | €88 | €94 | +€6 | +6.4% |
| Recurring financial charges | 65 | €88 | €94 | +€6 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €9,548 | €10,207 | +€659 | +6.9% |
| Income taxes | 67/77 | - | €67 | +€67 | |
| Profit (loss) for the period | 9904 | €9,548 | €10,140 | +€592 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,548 | €10,140 | +€592 | +6.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.