ASCLEPIA86: 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.
ASCLEPIA86
Largest movements
- Receivables within one year -€7,441
down €7,441 (-86.0%), from €8,653 to €1,212
of which Trade receivables: -€7,709
- Deferred charges and accrued income +€7,236
new in 2025: €7,236
- Cash +€6,373
up €6,373 (+11.7%), from €54,469 to €60,842
mainly Net result for the year (+€16,433) and Receivables within one year (+€7,441)
- Current investments +€6,000
up €6,000 (+37.5%), from €16,000 to €22,000
- Profit (loss) carried forward +€12,904
up €12,904 (+21.1%), from €61,234 to €74,138
- Tax, wage and social debts -€1,895
down €1,895 (-33.1%), from €5,724 to €3,829
- Taxes +€2,329
up €2,329 (+54.4%), from €4,278 to €6,608
- Gross operating margin +€1,276
up €1,276 (+5.4%), from €23,540 to €24,816
- Financial income +€281
up €281 (+164.2%), from €171 to €452
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 | €79,122 | €91,290 | +€12,168 | +15.4% |
| Current assets | 29/58 | €79,122 | €91,290 | +€12,168 | +15.4% |
| Amounts receivable within one year | 40/41 | €8,653 | €1,212 | -€7,441 | -86.0% |
| Trade receivables | 40 | €8,653 | €944 | -€7,709 | -89.1% |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Current investments | 50/53 | €16,000 | €22,000 | +€6,000 | +37.5% |
| Cash at bank and in hand | 54/58 | €54,469 | €60,842 | +€6,373 | +11.7% |
| Deferred charges and accrued income | 490/1 | - | €7,236 | +€7,236 | |
| Total equity and liabilities | 10/49 | €79,122 | €91,290 | +€12,168 | +15.4% |
| Equity | 10/15 | €64,234 | €77,138 | +€12,904 | +20.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,234 | €74,138 | +€12,904 | +21.1% |
| Amounts payable | 17/49 | €14,888 | €14,153 | -€736 | -4.9% |
| Amounts payable within one year | 42/48 | €14,888 | €14,153 | -€736 | -4.9% |
| Trade debts | 44 | - | €827 | +€827 | |
| Suppliers | 440/4 | - | €827 | +€827 | |
| Taxes, remuneration and social security | 45 | €5,724 | €3,829 | -€1,895 | -33.1% |
| Taxes | 450/3 | €5,724 | €3,829 | -€1,895 | -33.1% |
| Other amounts payable | 47/48 | €9,164 | €9,496 | +€332 | +3.6% |
| Remuneration, social security and pensions | 62 | €1,748 | €1,774 | +€26 | +1.5% |
| Other operating charges | 640/8 | €646 | €400 | -€246 | -38.1% |
| Gross operating margin | 9900 | €23,540 | €24,816 | +€1,276 | +5.4% |
| Operating profit (loss) | 9901 | €21,146 | €22,643 | +€1,497 | +7.1% |
| Financial income | 75/76B | €171 | €452 | +€281 | +164.2% |
| Recurring financial income | 75 | €171 | €452 | +€281 | +164.2% |
| Financial charges | 65/66B | €45 | €54 | +€9 | +19.0% |
| Recurring financial charges | 65 | €45 | €54 | +€9 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €21,272 | €23,041 | +€1,769 | +8.3% |
| Income taxes | 67/77 | €4,278 | €6,608 | +€2,329 | +54.4% |
| Profit (loss) for the period | 9904 | €16,993 | €16,433 | -€560 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,993 | €16,433 | -€560 | -3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.