ASCOFIGES: 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.
ASCOFIGES
Largest movements
- Receivables after one year -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Cash -€12,412
down €12,412 (-81.5%), from €15,222 to €2,809
mainly Contributions, distributions and other (-€45,500) and Tax, wage and social debts (-€1,183)
- Receivables within one year -€4,873
down €4,873 (-41.3%), from €11,799 to €6,927
of which Trade receivables: -€6,134
- Tangible fixed assets -€1,871
no longer reported in 2025 (was €1,871)
of which Other tangible fixed assets: -€1,389
- Reserves -€45,500
down €45,500 (-68.3%), from €66,660 to €21,160
of which Distributable reserves: -€45,500
- Profit (loss) carried forward +€1,623
up €1,623 (+76.2%), from €2,129 to €3,752
- Other debts +€1,211
up €1,211 (+127.1%), from €953 to €2,164
- Tax, wage and social debts -€1,183
down €1,183 (-83.2%), from €1,422 to €239
- Gross operating margin -€10,677
down €10,677 (-60.2%), from €17,734 to €7,057
- Taxes -€3,261
down €3,261 (-56.6%), from €5,761 to €2,500
- Other operating charges -€1,588
down €1,588 (-79.9%), from €1,988 to €400
- Depreciation -€1,532
down €1,532 (-45.0%), from €3,403 to €1,871
- Financial income -€1,300
no longer reported in 2025 (was €1,300)
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 | €80,011 | €35,111 | -€44,900 | -56.1% |
| Fixed assets | 21/28 | €1,871 | - | -€1,871 | |
| Tangible fixed assets | 22/27 | €1,871 | - | -€1,871 | |
| Furniture and vehicles | 24 | €482 | - | -€482 | |
| Other tangible fixed assets | 26 | €1,389 | - | -€1,389 | |
| Current assets | 29/58 | €78,139 | €35,111 | -€43,028 | -55.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Other amounts receivable | 291 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €11,799 | €6,927 | -€4,873 | -41.3% |
| Trade receivables | 40 | €10,560 | €4,427 | -€6,134 | -58.1% |
| Other amounts receivable | 41 | €1,239 | €2,500 | +€1,261 | +101.8% |
| Cash at bank and in hand | 54/58 | €15,222 | €2,809 | -€12,412 | -81.5% |
| Deferred charges and accrued income | 490/1 | €1,118 | €375 | -€743 | -66.5% |
| Total equity and liabilities | 10/49 | €80,011 | €35,111 | -€44,900 | -56.1% |
| Equity | 10/15 | €74,989 | €31,112 | -€43,877 | -58.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,660 | €21,160 | -€45,500 | -68.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,800 | €19,300 | -€45,500 | -70.2% |
| Profit (loss) carried forward | 14 | €2,129 | €3,752 | +€1,623 | +76.2% |
| Amounts payable | 17/49 | €5,021 | €3,999 | -€1,023 | -20.4% |
| Amounts payable within one year | 42/48 | €5,021 | €3,999 | -€1,023 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €1,610 | €844 | -€766 | -47.6% |
| Trade debts | 44 | €1,036 | €751 | -€285 | -27.5% |
| Suppliers | 440/4 | €1,036 | €751 | -€285 | -27.5% |
| Taxes, remuneration and social security | 45 | €1,422 | €239 | -€1,183 | -83.2% |
| Taxes | 450/3 | €1,422 | €239 | -€1,183 | -83.2% |
| Other amounts payable | 47/48 | €953 | €2,164 | +€1,211 | +127.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,403 | €1,871 | -€1,532 | -45.0% |
| Other operating charges | 640/8 | €1,988 | €400 | -€1,588 | -79.9% |
| Non-recurring operating charges | 66A | €165 | - | -€165 | |
| Gross operating margin | 9900 | €17,734 | €7,057 | -€10,677 | -60.2% |
| Operating profit (loss) | 9901 | €12,178 | €4,786 | -€7,392 | -60.7% |
| Financial income | 75/76B | €1,300 | - | -€1,300 | |
| Recurring financial income | 75 | €1,300 | - | -€1,300 | |
| Financial charges | 65/66B | €782 | €663 | -€119 | -15.2% |
| Recurring financial charges | 65 | €782 | €663 | -€119 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €12,696 | €4,123 | -€8,573 | -67.5% |
| Income taxes | 67/77 | €5,761 | €2,500 | -€3,261 | -56.6% |
| Profit (loss) for the period | 9904 | €6,935 | €1,623 | -€5,312 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,935 | €1,623 | -€5,312 | -76.6% |
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 3 October 2026 via checked.be.