ASCHANA: 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.
ASCHANA
Largest movements
- Tangible fixed assets +€25,261
up €25,261 (+6.6%), from €380,182 to €405,444
of which Plant, machinery and equipment: +€34,681
- Trade debts +€20,884
up €20,884 (+142.7%), from €14,638 to €35,522
- Other operating charges +€4,359
up €4,359 (+59.9%), from €7,277 to €11,637
- Gross operating margin -€2,419
down €2,419 (-8.4%), from €28,905 to €26,486
- Financial income +€2,194
up €2,194 (+88.1%), from €2,489 to €4,683
- Depreciation +€378
up €378 (+1.7%), from €21,853 to €22,231
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 | €737,408 | €755,504 | +€18,096 | +2.5% |
| Fixed assets | 21/28 | €380,182 | €405,444 | +€25,261 | +6.6% |
| Tangible fixed assets | 22/27 | €380,182 | €405,444 | +€25,261 | +6.6% |
| Land and buildings | 22 | €356,393 | €346,973 | -€9,420 | -2.6% |
| Plant, machinery and equipment | 23 | €23,790 | €58,471 | +€34,681 | +145.8% |
| Current assets | 29/58 | €357,226 | €350,060 | -€7,165 | -2.0% |
| Amounts receivable within one year | 40/41 | €190,546 | €186,528 | -€4,018 | -2.1% |
| Trade receivables | 40 | €717 | €717 | = | 0.0% |
| Other amounts receivable | 41 | €189,829 | €185,811 | -€4,018 | -2.1% |
| Cash at bank and in hand | 54/58 | €12,162 | €6,715 | -€5,447 | -44.8% |
| Deferred charges and accrued income | 490/1 | €154,518 | €156,817 | +€2,299 | +1.5% |
| Total equity and liabilities | 10/49 | €737,408 | €755,504 | +€18,096 | +2.5% |
| Equity | 10/15 | €722,770 | €719,982 | -€2,788 | -0.4% |
| Contributions | 10/11 | €625,931 | €625,931 | = | 0.0% |
| Capital | 10 | €625,931 | €625,931 | = | 0.0% |
| Issued capital | 100 | €625,931 | €625,931 | = | 0.0% |
| Reserves | 13 | €101,563 | €101,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,654 | €10,654 | = | 0.0% |
| Legal reserve | 130 | €10,654 | €10,654 | = | 0.0% |
| Distributable reserves | 133 | €90,909 | €90,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,724 | -€7,512 | -€2,788 | -59.0% |
| Amounts payable | 17/49 | €14,638 | €35,522 | +€20,884 | +142.7% |
| Amounts payable within one year | 42/48 | €14,638 | €35,522 | +€20,884 | +142.7% |
| Trade debts | 44 | €14,638 | €35,522 | +€20,884 | +142.7% |
| Suppliers | 440/4 | €14,638 | €35,522 | +€20,884 | +142.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,853 | €22,231 | +€378 | +1.7% |
| Other operating charges | 640/8 | €7,277 | €11,637 | +€4,359 | +59.9% |
| Gross operating margin | 9900 | €28,905 | €26,486 | -€2,419 | -8.4% |
| Operating profit (loss) | 9901 | -€225 | -€7,381 | -€7,157 | -3187.4% |
| Financial income | 75/76B | €2,489 | €4,683 | +€2,194 | +88.1% |
| Recurring financial income | 75 | €2,489 | €4,683 | +€2,194 | +88.1% |
| Financial charges | 65/66B | €175 | €90 | -€85 | -48.6% |
| Recurring financial charges | 65 | €175 | €90 | -€85 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €2,090 | -€2,788 | -€4,878 | |
| Profit (loss) for the period | 9904 | €2,090 | -€2,788 | -€4,878 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,090 | -€2,788 | -€4,878 |
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 11 October 2026 via checked.be.