ASCENTIA: 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.
ASCENTIA
Largest movements
- Cash +€39,685
up €39,685 (+23.8%), from €166,548 to €206,233
mainly Net result for the year (+€47,377) and Tax, wage and social debts (+€28,546)
- Receivables within one year +€35,299
up €35,299 (+91.8%), from €38,472 to €73,771
of which Other amounts receivable: +€20,299
- Tangible fixed assets -€11,136
down €11,136 (-8.7%), from €127,786 to €116,650
of which Other tangible fixed assets: -€8,652
- Reserves +€47,000
up €47,000 (+19.6%), from €240,350 to €287,350
- Tax, wage and social debts +€28,546
up €28,546 (+268%), from €10,644 to €39,191
- Debts after one year -€7,072
down €7,072 (-13.0%), from €54,352 to €47,280
- Trade debts -€5,493
down €5,493 (-98.3%), from €5,588 to €94
- Gross operating margin +€58,023
up €58,023 (+148%), from €39,082 to €97,105
- Taxes +€20,881
up €20,881 (+716%), from €2,918 to €23,799
- Financial income -€1,956
down €1,956 (-96.2%), from €2,034 to €78
- Financial charges -€1,345
down €1,345 (-29.8%), from €4,507 to €3,162
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 | €334,394 | €398,329 | +€63,935 | +19.1% |
| Fixed assets | 21/28 | €127,786 | €116,650 | -€11,136 | -8.7% |
| Tangible fixed assets | 22/27 | €127,786 | €116,650 | -€11,136 | -8.7% |
| Land and buildings | 22 | €101,930 | €98,001 | -€3,929 | -3.9% |
| Plant, machinery and equipment | 23 | €2,533 | €6,696 | +€4,163 | +164% |
| Furniture and vehicles | 24 | €10,911 | €8,193 | -€2,718 | -24.9% |
| Other tangible fixed assets | 26 | €12,411 | €3,759 | -€8,652 | -69.7% |
| Current assets | 29/58 | €206,608 | €281,679 | +€75,071 | +36.3% |
| Amounts receivable within one year | 40/41 | €38,472 | €73,771 | +€35,299 | +91.8% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €38,472 | €58,771 | +€20,299 | +52.8% |
| Cash at bank and in hand | 54/58 | €166,548 | €206,233 | +€39,685 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,588 | €1,675 | +€87 | +5.5% |
| Total equity and liabilities | 10/49 | €334,394 | €398,329 | +€63,935 | +19.1% |
| Equity | 10/15 | €257,010 | €304,387 | +€47,377 | +18.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €240,350 | €287,350 | +€47,000 | +19.6% |
| Distributable reserves | 133 | €240,350 | €287,350 | +€47,000 | +19.6% |
| Profit (loss) carried forward | 14 | €14,160 | €14,537 | +€377 | +2.7% |
| Amounts payable | 17/49 | €77,384 | €93,942 | +€16,557 | +21.4% |
| Amounts payable after more than one year | 17 | €54,352 | €47,280 | -€7,072 | -13.0% |
| Financial debts | 170/4 | €54,352 | €47,280 | -€7,072 | -13.0% |
| Amounts payable within one year | 42/48 | €23,032 | €46,458 | +€23,425 | +102% |
| Current portion of amounts payable after more than one year | 42 | €6,800 | €7,172 | +€372 | +5.5% |
| Trade debts | 44 | €5,588 | €94 | -€5,493 | -98.3% |
| Suppliers | 440/4 | €5,588 | €94 | -€5,493 | -98.3% |
| Taxes, remuneration and social security | 45 | €10,644 | €39,191 | +€28,546 | +268% |
| Taxes | 450/3 | €10,644 | €39,191 | +€28,546 | +268% |
| Accrued charges and deferred income | 492/3 | - | €204 | +€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,011 | €21,872 | +€861 | +4.1% |
| Other operating charges | 640/8 | €1,719 | €972 | -€747 | -43.4% |
| Gross operating margin | 9900 | €39,082 | €97,105 | +€58,023 | +148% |
| Operating profit (loss) | 9901 | €16,353 | €74,261 | +€57,908 | +354% |
| Financial income | 75/76B | €2,034 | €78 | -€1,956 | -96.2% |
| Recurring financial income | 75 | €2,034 | €78 | -€1,956 | -96.2% |
| Financial charges | 65/66B | €4,507 | €3,162 | -€1,345 | -29.8% |
| Recurring financial charges | 65 | €4,507 | €3,162 | -€1,345 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €13,880 | €71,177 | +€57,297 | +413% |
| Income taxes | 67/77 | €2,918 | €23,799 | +€20,881 | +716% |
| Profit (loss) for the period | 9904 | €10,962 | €47,377 | +€36,415 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €10,962 | €47,377 | +€36,415 | +332% |
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 30 October 2026 via checked.be.