ASCOOP TECHNOLOGY: 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.
ASCOOP TECHNOLOGY
Largest movements
- Financial fixed assets +€1.3m
up €1.3m (+277.4%), from €450,810 to €1.7m
- Cash +€765,326
up €765,326 (+118.5%), from €646,105 to €1.4m
mainly Other debts (+€1.6m) and Depreciation (+€456,666)
- Tangible fixed assets -€212,929
down €212,929 (-10.2%), from €2.1m to €1.9m
of which Plant, machinery and equipment: -€130,632
- Receivables within one year -€110,460
down €110,460 (-41.8%), from €264,053 to €153,593
of which Other amounts receivable: -€155,042
- Other debts +€1.6m
up €1.6m (+484.7%), from €329,262 to €1.9m
- Reserves +€126,300
up €126,300 (+421.0%), from €30,000 to €156,300
of which Tax-exempt reserves: +€126,300
- Gross operating margin -€50,157
down €50,157 (-4.6%), from €1.1m to €1.0m
- Depreciation +€39,627
up €39,627 (+9.5%), from €417,040 to €456,666
- Financial charges +€17,799
up €17,799 (+1923.9%), from €925 to €18,724
- Other operating charges -€16,223
down €16,223 (-68.7%), from €23,605 to €7,383
- Financial income +€15,836
up €15,836 (+873.3%), from €1,813 to €17,649
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 | €3,463,704 | €5,149,615 | +€1.7m | +48.7% |
| Fixed assets | 21/28 | €2,536,127 | €3,573,797 | +€1.0m | +40.9% |
| Tangible fixed assets | 22/27 | €2,085,317 | €1,872,388 | -€212,929 | -10.2% |
| Land and buildings | 22 | €554,982 | €548,130 | -€6,851 | -1.2% |
| Plant, machinery and equipment | 23 | €835,027 | €704,395 | -€130,632 | -15.6% |
| Furniture and vehicles | 24 | €695,308 | €619,862 | -€75,446 | -10.9% |
| Financial fixed assets | 28 | €450,810 | €1,701,409 | +€1.3m | +277.4% |
| Current assets | 29/58 | €927,577 | €1,575,818 | +€648,241 | +69.9% |
| Amounts receivable within one year | 40/41 | €264,053 | €153,593 | -€110,460 | -41.8% |
| Trade receivables | 40 | €109,011 | €153,593 | +€44,582 | +40.9% |
| Other amounts receivable | 41 | €155,042 | €0 | -€155,042 | -100.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €646,105 | €1,411,431 | +€765,326 | +118.5% |
| Deferred charges and accrued income | 490/1 | €17,419 | €10,794 | -€6,625 | -38.0% |
| Total equity and liabilities | 10/49 | €3,463,704 | €5,149,615 | +€1.7m | +48.7% |
| Equity | 10/15 | €3,020,009 | €3,076,300 | +€56,291 | +1.9% |
| Contributions | 10/11 | €300,000 | €258,413 | -€41,587 | -13.9% |
| Capital | 10 | €300,000 | €258,413 | -€41,587 | -13.9% |
| Issued capital | 100 | €300,000 | €258,413 | -€41,587 | -13.9% |
| Reserves | 13 | €30,000 | €156,300 | +€126,300 | +421.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €126,300 | +€126,300 | |
| Profit (loss) carried forward | 14 | €2,690,009 | €2,661,587 | -€28,422 | -1.1% |
| Amounts payable | 17/49 | €443,695 | €2,073,315 | +€1.6m | +367.3% |
| Amounts payable within one year | 42/48 | €441,117 | €2,057,428 | +€1.6m | +366.4% |
| Trade debts | 44 | €17,262 | €7,061 | -€10,201 | -59.1% |
| Suppliers | 440/4 | €17,262 | €7,061 | -€10,201 | -59.1% |
| Taxes, remuneration and social security | 45 | €94,593 | €125,191 | +€30,597 | +32.3% |
| Taxes | 450/3 | €86,116 | €116,243 | +€30,127 | +35.0% |
| Remuneration and social security | 454/9 | €8,478 | €8,948 | +€470 | +5.5% |
| Other amounts payable | 47/48 | €329,262 | €1,925,177 | +€1.6m | +484.7% |
| Accrued charges and deferred income | 492/3 | €2,577 | €15,886 | +€13,309 | +516.4% |
| Remuneration, social security and pensions | 62 | €54,949 | €39,463 | -€15,485 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417,040 | €456,666 | +€39,627 | +9.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €23,605 | €7,383 | -€16,223 | -68.7% |
| Gross operating margin | 9900 | €1,095,993 | €1,045,836 | -€50,157 | -4.6% |
| Operating profit (loss) | 9901 | €600,399 | €542,323 | -€58,076 | -9.7% |
| Financial income | 75/76B | €1,813 | €17,649 | +€15,836 | +873.3% |
| Recurring financial income | 75 | €1,813 | €17,649 | +€15,836 | +873.3% |
| Financial charges | 65/66B | €925 | €18,724 | +€17,799 | +1923.9% |
| Recurring financial charges | 65 | €925 | €18,724 | +€17,799 | +1923.9% |
| Profit (loss) for the period before taxes | 9903 | €601,287 | €541,248 | -€60,040 | -10.0% |
| Income taxes | 67/77 | €136,118 | €134,957 | -€1,161 | -0.9% |
| Profit (loss) for the period | 9904 | €465,170 | €406,291 | -€58,879 | -12.7% |
| Transfer to tax-exempt reserves | 689 | - | €126,300 | +€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €465,170 | €279,991 | -€185,179 | -39.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.