ASCENTS.DIGITAL: 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.
ASCENTS.DIGITAL
Largest movements
- Deferred charges and accrued income +€24,038
up €24,038, from €0 to €24,038
- Receivables within one year -€20,917
down €20,917 (-67.6%), from €30,962 to €10,045
of which Trade receivables: -€23,418
- Tangible fixed assets -€6,158
down €6,158 (-21.4%), from €28,840 to €22,682
of which Assets under construction and advance payments: -€10,185
- Short-term financial debts -€8,929
down €8,929 (-77.5%), from €11,525 to €2,596
- Accrued charges and deferred income +€8,678
new in 2025: €8,678
- Tax, wage and social debts -€4,239
down €4,239 (-26.5%), from €15,992 to €11,753
of which Taxes: -€4,239
- Reserves +€3,969
up €3,969 (+15.8%), from €25,174 to €29,143
of which Distributable reserves: +€3,000
- Trade debts -€2,784
down €2,784 (-40.0%), from €6,953 to €4,170
- Gross operating margin +€7,663
up €7,663 (+51.1%), from €15,004 to €22,667
- Financial charges +€4,360
up €4,360 (+105%), from €4,135 to €8,495
- Depreciation +€1,858
up €1,858 (+36.2%), from €5,138 to €6,996
- Taxes -€872
down €872 (-26.7%), from €3,265 to €2,393
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 | €59,802 | €56,765 | -€3,037 | -5.1% |
| Fixed assets | 21/28 | €28,840 | €22,682 | -€6,158 | -21.4% |
| Tangible fixed assets | 22/27 | €28,840 | €22,682 | -€6,158 | -21.4% |
| Plant, machinery and equipment | 23 | €9,388 | €8,312 | -€1,076 | -11.5% |
| Furniture and vehicles | 24 | €3,832 | €2,619 | -€1,212 | -31.6% |
| Other tangible fixed assets | 26 | €5,435 | €11,750 | +€6,315 | +116% |
| Assets under construction and advance payments | 27 | €10,185 | - | -€10,185 | |
| Current assets | 29/58 | €30,962 | €34,083 | +€3,121 | +10.1% |
| Amounts receivable within one year | 40/41 | €30,962 | €10,045 | -€20,917 | -67.6% |
| Trade receivables | 40 | €27,361 | €3,944 | -€23,418 | -85.6% |
| Other amounts receivable | 41 | €3,600 | €6,101 | +€2,501 | +69.5% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €0 | €24,038 | +€24,038 | |
| Total equity and liabilities | 10/49 | €59,802 | €56,765 | -€3,037 | -5.1% |
| Equity | 10/15 | €25,331 | €29,569 | +€4,237 | +16.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €25,174 | €29,143 | +€3,969 | +15.8% |
| Tax-exempt reserves | 132 | €3,174 | €4,143 | +€969 | +30.5% |
| Distributable reserves | 133 | €22,000 | €25,000 | +€3,000 | +13.6% |
| Profit (loss) carried forward | 14 | €57 | €326 | +€268 | +466% |
| Amounts payable | 17/49 | €34,471 | €27,196 | -€7,274 | -21.1% |
| Amounts payable within one year | 42/48 | €34,471 | €18,519 | -€15,952 | -46.3% |
| Financial debts | 43 | €11,525 | €2,596 | -€8,929 | -77.5% |
| Credit institutions | 430/8 | €11,525 | €2,596 | -€8,929 | -77.5% |
| Trade debts | 44 | €6,953 | €4,170 | -€2,784 | -40.0% |
| Suppliers | 440/4 | €6,953 | €4,170 | -€2,784 | -40.0% |
| Taxes, remuneration and social security | 45 | €15,992 | €11,753 | -€4,239 | -26.5% |
| Taxes | 450/3 | €15,992 | €11,753 | -€4,239 | -26.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €8,678 | +€8,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,138 | €6,996 | +€1,858 | +36.2% |
| Other operating charges | 640/8 | €450 | €593 | +€142 | +31.6% |
| Gross operating margin | 9900 | €15,004 | €22,667 | +€7,663 | +51.1% |
| Operating profit (loss) | 9901 | €9,416 | €15,079 | +€5,663 | +60.1% |
| Financial income | 75/76B | €0 | €47 | +€47 | +467,300% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +467,300% |
| Financial charges | 65/66B | €4,135 | €8,495 | +€4,360 | +105% |
| Recurring financial charges | 65 | €4,135 | €8,495 | +€4,360 | +105% |
| Profit (loss) for the period before taxes | 9903 | €5,281 | €6,630 | +€1,349 | +25.6% |
| Income taxes | 67/77 | €3,265 | €2,393 | -€872 | -26.7% |
| Profit (loss) for the period | 9904 | €2,016 | €4,237 | +€2,221 | +110% |
| Transfer to tax-exempt reserves | 689 | €969 | €969 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | €3,268 | +€2,221 | +212% |
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 21 October 2026 via checked.be.