ASCOASS: 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.
ASCOASS
Largest movements
- Receivables within one year -€81,891
down €81,891 (-18.6%), from €441,389 to €359,497
of which Other amounts receivable: -€81,891
- Accrued charges and deferred income -€55,250
down €55,250 (-100.0%), from €55,250 to €0
- Profit (loss) carried forward -€24,778
down €24,778 (-7.1%), from €349,281 to €324,503
- Financial income -€899,146
down €899,146 (-100.0%), from €899,188 to €42
of which Non-recurring financial income: -€898,616
- Taxes -€122,996
down €122,996 (-100.0%), from €123,000 to €4
- Gross operating margin +€116,315
up €116,315 (+83.2%), from -€139,803 to -€23,488
- Staff costs -€39,821
down €39,821 (-100.0%), from €39,821 to €0
- Financial charges -€11,015
down €11,015 (-90.3%), from €12,194 to €1,178
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 | €442,573 | €361,800 | -€80,773 | -18.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €442,573 | €361,800 | -€80,773 | -18.3% |
| Amounts receivable within one year | 40/41 | €441,389 | €359,497 | -€81,891 | -18.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €441,389 | €359,497 | -€81,891 | -18.6% |
| Cash at bank and in hand | 54/58 | €1,184 | €2,303 | +€1,119 | +94.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €442,573 | €361,800 | -€80,773 | -18.3% |
| Equity | 10/15 | €368,575 | €343,796 | -€24,778 | -6.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Distributable reserves | 133 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €349,281 | €324,503 | -€24,778 | -7.1% |
| Amounts payable | 17/49 | €73,998 | €18,004 | -€55,994 | -75.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,748 | €18,004 | -€744 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €748 | €0 | -€748 | -100.0% |
| Suppliers | 440/4 | €748 | €0 | -€748 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,000 | €18,004 | +€4 | 0.0% |
| Taxes | 450/3 | €18,000 | €18,004 | +€4 | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €55,250 | €0 | -€55,250 | -100.0% |
| Non-recurring operating income | 76A | €9,014 | €0 | -€9,014 | -100.0% |
| Remuneration, social security and pensions | 62 | €39,821 | €0 | -€39,821 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,520 | €150 | -€3,370 | -95.7% |
| Gross operating margin | 9900 | -€139,803 | -€23,488 | +€116,315 | +83.2% |
| Operating profit (loss) | 9901 | -€183,144 | -€23,638 | +€159,506 | +87.1% |
| Financial income | 75/76B | €899,188 | €42 | -€899,146 | -100.0% |
| Recurring financial income | 75 | €573 | €42 | -€531 | -92.7% |
| Non-recurring financial income | 76B | €898,616 | €0 | -€898,616 | -100.0% |
| Financial charges | 65/66B | €12,194 | €1,178 | -€11,015 | -90.3% |
| Recurring financial charges | 65 | €12,194 | €1,178 | -€11,015 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €703,851 | -€24,774 | -€728,625 | |
| Income taxes | 67/77 | €123,000 | €4 | -€122,996 | -100.0% |
| Profit (loss) for the period | 9904 | €580,851 | -€24,778 | -€605,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €580,851 | -€24,778 | -€605,629 |
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 5 October 2026 via checked.be.