ASCOLIA: 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.
What changed
ASCOLIA
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€107,848
2024 · €42,548+€65,300
Equity
€1.2m
2024 · €1.1m+€107,848
Cash
€297,785
2024 · €568,219-€270,434
Balance sheet total
€5.2m
2024 · €5.2m-€66,498
Largest movements
Assets
- Receivables within one year +€724,956
up €724,956 (+305.7%), from €237,179 to €962,135
of which Trade receivables: +€472,862
- Stocks and contracts -€452,156
down €452,156 (-15.0%), from €3.0m to €2.6m
- Cash -€270,434
down €270,434 (-47.6%), from €568,219 to €297,785
mainly Receivables within one year (-€724,956) and Advances received (-€261,244)
- Tangible fixed assets -€71,568
down €71,568 (-6.4%), from €1.1m to €1.1m
of which Plant, machinery and equipment: -€37,686
Equity and liabilities
- Trade debts +€426,295
up €426,295 (+67.2%), from €634,145 to €1.1m
- Advances received -€261,244
down €261,244 (-52.5%), from €497,750 to €236,507
- Debts after one year -€256,119
down €256,119 (-33.7%), from €759,622 to €503,502
- Short-term financial debts -€158,100
down €158,100 (-11.3%), from €1.4m to €1.2m
- Tax, wage and social debts -€125,681
down €125,681 (-40.2%), from €312,335 to €186,654
of which Taxes: -€67,730
Income statement
- Turnover +€1.9m
up €1.9m (+33.9%), from €5.7m to €7.7m
- Goods and materials +€1.1m
up €1.1m (+51.2%), from €2.2m to €3.3m
of which Change in stocks: decrease (increase): +€651,831
- Services and other goods +€458,846
up €458,846 (+27.5%), from €1.7m to €2.1m
- Write-downs +€262,657
up €262,657, from -€7,606 to €255,051
- Depreciation +€82,222
up €82,222 (+37.5%), from €219,431 to €301,654
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.
Result 2024
€42,548
Turnover
+€1.9m
Other operating income
+€24,613
Goods and materials
-€1.1m
Services and other goods
-€458,846
Staff costs
+€38,011
Depreciation
-€82,222
Write-downs
-€262,657
Other operating charges
+€494
Other operating items
+€19,795
Financial income
+€34,047
Financial charges
-€10,372
Taxes
-€50,374
Result 2025
€107,848
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.
From operations
+€381,438
Investment
-€246,480
Financing
-€405,392
Cash 2024
€568,219
From operations (derived)
+€381,438
Net result for the year
+€107,848
Depreciation
+€301,654
Stocks and contracts
+€452,156
Receivables within one year
-€724,956
Deferred charges and accrued income
+€13,690
Trade debts
+€426,295
Tax, wage and social debts
-€125,681
Advances received
-€261,244
Other debts
+€95,470
Accrued charges and deferred income
+€96,206
Investment (derived)
-€246,480
Investment in fixed assets (net)
-€246,480
Financing
-€405,392
Debts after one year
-€256,119
Current portion of long-term debt
+€8,827
Short-term financial debts
-€158,100
Cash 2025
€297,785
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,231,892 | €5,165,395 | -€66,498 | -1.3% |
| Fixed assets | 21/28 | €1,392,192 | €1,337,018 | -€55,174 | -4.0% |
| Intangible fixed assets | 21 | €266,623 | €283,017 | +€16,394 | +6.1% |
| Tangible fixed assets | 22/27 | €1,125,568 | €1,054,000 | -€71,568 | -6.4% |
| Plant, machinery and equipment | 23 | €938,365 | €900,678 | -€37,686 | -4.0% |
| Furniture and vehicles | 24 | €168,899 | €138,676 | -€30,223 | -17.9% |
| Leasing and similar rights | 25 | €6,597 | €4,597 | -€2,000 | -30.3% |
| Other tangible fixed assets | 26 | €11,707 | €10,049 | -€1,659 | -14.2% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Affiliated companies | 280/1 | €1 | €1 | = | 0.0% |
| Participating interests | 280 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €3,839,700 | €3,828,377 | -€11,323 | -0.3% |
| Stocks and contracts in progress | 3 | €3,014,540 | €2,562,385 | -€452,156 | -15.0% |
| Stocks | 30/36 | €3,014,540 | €2,562,385 | -€452,156 | -15.0% |
| Work in progress | 32 | €23,688 | - | -€23,688 | |
| Goods purchased for resale | 34 | €2,990,852 | €2,562,385 | -€428,467 | -14.3% |
| Amounts receivable within one year | 40/41 | €237,179 | €962,135 | +€724,956 | +305.7% |
| Trade receivables | 40 | €198,213 | €671,075 | +€472,862 | +238.6% |
| Other amounts receivable | 41 | €38,966 | €291,060 | +€252,094 | +647.0% |
| Cash at bank and in hand | 54/58 | €568,219 | €297,785 | -€270,434 | -47.6% |
| Deferred charges and accrued income | 490/1 | €19,762 | €6,072 | -€13,690 | -69.3% |
| Total equity and liabilities | 10/49 | €5,231,892 | €5,165,395 | -€66,498 | -1.3% |
| Equity | 10/15 | €1,053,044 | €1,160,892 | +€107,848 | +10.2% |
| Contributions | 10/11 | €890,799 | €890,799 | = | 0.0% |
| Capital | 10 | €890,799 | €890,799 | = | 0.0% |
| Issued capital | 100 | €890,799 | €890,799 | = | 0.0% |
| Reserves | 13 | €70,968 | €70,968 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,968 | €70,968 | = | 0.0% |
| Legal reserve | 130 | €70,968 | €70,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,278 | €199,126 | +€107,848 | +118.2% |
| Amounts payable | 17/49 | €4,178,848 | €4,004,502 | -€174,346 | -4.2% |
| Amounts payable after more than one year | 17 | €759,622 | €503,502 | -€256,119 | -33.7% |
| Financial debts | 170/4 | €759,622 | €503,502 | -€256,119 | -33.7% |
| Credit institutions | 173 | €759,622 | €503,502 | -€256,119 | -33.7% |
| Amounts payable within one year | 42/48 | €3,354,948 | €3,340,515 | -€14,433 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €246,975 | €255,802 | +€8,827 | +3.6% |
| Financial debts | 43 | €1,399,888 | €1,241,788 | -€158,100 | -11.3% |
| Credit institutions | 430/8 | €1,399,888 | €1,241,788 | -€158,100 | -11.3% |
| Trade debts | 44 | €634,145 | €1,060,440 | +€426,295 | +67.2% |
| Suppliers | 440/4 | €634,145 | €1,060,440 | +€426,295 | +67.2% |
| Advances received on contracts in progress | 46 | €497,750 | €236,507 | -€261,244 | -52.5% |
| Taxes, remuneration and social security | 45 | €312,335 | €186,654 | -€125,681 | -40.2% |
| Taxes | 450/3 | €110,234 | €42,504 | -€67,730 | -61.4% |
| Remuneration and social security | 454/9 | €202,101 | €144,150 | -€57,951 | -28.7% |
| Other amounts payable | 47/48 | €263,855 | €359,325 | +€95,470 | +36.2% |
| Accrued charges and deferred income | 492/3 | €64,278 | €160,485 | +€96,206 | +149.7% |
| Operating income | 70/76A | €5,731,652 | €7,696,008 | +€2.0m | +34.3% |
| Turnover | 70 | €5,717,383 | €7,658,428 | +€1.9m | +33.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€42,980 | -€23,688 | +€19,292 | +44.9% |
| Other operating income | 74 | €36,202 | €60,815 | +€24,613 | +68.0% |
| Non-recurring operating income | 76A | €21,048 | €452 | -€20,595 | -97.9% |
| Operating charges | 60/66A | €5,621,728 | €7,494,084 | +€1.9m | +33.3% |
| Goods for resale, raw materials and consumables | 60 | €2,203,164 | €3,331,398 | +€1.1m | +51.2% |
| Purchases | 600/8 | €2,681,580 | €3,157,982 | +€476,402 | +17.8% |
| Change in stocks: decrease (increase) | 609 | -€478,415 | €173,416 | +€651,831 | |
| Services and other goods | 61 | €1,670,644 | €2,129,490 | +€458,846 | +27.5% |
| Remuneration, social security and pensions | 62 | €1,512,326 | €1,474,316 | -€38,011 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,431 | €301,654 | +€82,222 | +37.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,606 | €255,051 | +€262,657 | |
| Other operating charges | 640/8 | €2,669 | €2,176 | -€494 | -18.5% |
| Non-recurring operating charges | 66A | €21,099 | - | -€21,099 | |
| Operating profit (loss) | 9901 | €109,924 | €201,923 | +€91,999 | +83.7% |
| Financial income | 75/76B | €11,405 | €45,453 | +€34,047 | +298.5% |
| Recurring financial income | 75 | €11,405 | €45,453 | +€34,047 | +298.5% |
| Income from financial fixed assets | 750 | - | €40,000 | +€40,000 | |
| Income from current assets | 751 | €1 | €1 | +€0 | +48.1% |
| Other financial income | 752/9 | €11,405 | €5,452 | -€5,953 | -52.2% |
| Financial charges | 65/66B | €93,539 | €103,912 | +€10,372 | +11.1% |
| Recurring financial charges | 65 | €93,539 | €103,912 | +€10,372 | +11.1% |
| Debt charges | 650 | €74,080 | €80,346 | +€6,266 | +8.5% |
| Other financial charges | 652/9 | €19,459 | €23,565 | +€4,106 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €27,790 | €143,464 | +€115,675 | +416.2% |
| Income taxes | 67/77 | -€14,758 | €35,616 | +€50,374 | |
| Taxes | 670/3 | €16,831 | €35,616 | +€18,785 | +111.6% |
| Tax adjustments and reversals of tax provisions | 77 | €31,589 | - | -€31,589 | |
| Profit (loss) for the period | 9904 | €42,548 | €107,848 | +€65,300 | +153.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,548 | €107,848 | +€65,300 | +153.5% |
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 9 October 2026 via checked.be.