ASCI: 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.
ASCI
Largest movements
- Stocks and contracts +€465,965
up €465,965 (+242.6%), from €192,083 to €658,048
- Receivables within one year +€251,434
up €251,434 (+106.5%), from €236,129 to €487,563
of which Trade receivables: +€261,219
- Trade debts +€466,684
up €466,684 (+6431.2%), from €7,257 to €473,941
- Debts after one year +€385,823
up €385,823 (+1223.4%), from €31,537 to €417,360
- Profit (loss) carried forward -€77,709
down €77,709 (-39.2%), from €198,296 to €120,587
- Tax, wage and social debts -€46,124
down €46,124 (-59.4%), from €77,699 to €31,575
- Other debts -€43,300
down €43,300 (-9.5%), from €454,263 to €410,963
- Gross operating margin -€162,718
down €162,718, from €92,289 to -€70,429
- Taxes -€28,305
down €28,305 (-94.5%), from €29,940 to €1,635
- Financial charges +€5,062
up €5,062 (+3777.6%), from €134 to €5,196
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 | €949,720 | €1,654,265 | +€704,546 | +74.2% |
| Fixed assets | 21/28 | €445,826 | €445,826 | = | 0.0% |
| Financial fixed assets | 28 | €445,826 | €445,826 | = | 0.0% |
| Current assets | 29/58 | €503,893 | €1,208,439 | +€704,546 | +139.8% |
| Stocks and contracts in progress | 3 | €192,083 | €658,048 | +€465,965 | +242.6% |
| Stocks | 30/36 | €192,083 | €658,048 | +€465,965 | +242.6% |
| Amounts receivable within one year | 40/41 | €236,129 | €487,563 | +€251,434 | +106.5% |
| Trade receivables | 40 | €98,000 | €359,219 | +€261,219 | +266.5% |
| Other amounts receivable | 41 | €138,129 | €128,344 | -€9,785 | -7.1% |
| Cash at bank and in hand | 54/58 | €542 | €16 | -€527 | -97.1% |
| Deferred charges and accrued income | 490/1 | €75,139 | €62,813 | -€12,326 | -16.4% |
| Total equity and liabilities | 10/49 | €949,720 | €1,654,265 | +€704,546 | +74.2% |
| Equity | 10/15 | €378,964 | €301,255 | -€77,709 | -20.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €118,695 | €118,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,296 | €120,587 | -€77,709 | -39.2% |
| Amounts payable | 17/49 | €570,755 | €1,353,010 | +€782,255 | +137.1% |
| Amounts payable after more than one year | 17 | €31,537 | €417,360 | +€385,823 | +1223.4% |
| Financial debts | 170/4 | €31,537 | €417,360 | +€385,823 | +1223.4% |
| Amounts payable within one year | 42/48 | €539,218 | €935,650 | +€396,432 | +73.5% |
| Current portion of amounts payable after more than one year | 42 | - | €19,171 | +€19,171 | |
| Trade debts | 44 | €7,257 | €473,941 | +€466,684 | +6431.2% |
| Suppliers | 440/4 | €7,257 | €473,941 | +€466,684 | +6431.2% |
| Taxes, remuneration and social security | 45 | €77,699 | €31,575 | -€46,124 | -59.4% |
| Taxes | 450/3 | €77,699 | €31,575 | -€46,124 | -59.4% |
| Other amounts payable | 47/48 | €454,263 | €410,963 | -€43,300 | -9.5% |
| Other operating charges | 640/8 | €825 | €449 | -€375 | -45.5% |
| Gross operating margin | 9900 | €92,289 | -€70,429 | -€162,718 | |
| Operating profit (loss) | 9901 | €91,465 | -€70,878 | -€162,343 | |
| Financial charges | 65/66B | €134 | €5,196 | +€5,062 | +3777.6% |
| Recurring financial charges | 65 | €134 | €5,196 | +€5,062 | +3777.6% |
| Profit (loss) for the period before taxes | 9903 | €91,331 | -€76,074 | -€167,405 | |
| Income taxes | 67/77 | €29,940 | €1,635 | -€28,305 | -94.5% |
| Profit (loss) for the period | 9904 | €61,391 | -€77,709 | -€139,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,391 | -€77,709 | -€139,100 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.