Ascopal: 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.
Ascopal
Largest movements
- Receivables within one year +€10,505
new in 2022: €10,505
of which Trade receivables: +€9,985
- Tangible fixed assets -€8,446
no longer reported in 2022 (was €8,446)
- Other debts -€33,076
no longer reported in 2022 (was €33,076)
- Profit (loss) carried forward +€24,093
up €24,093 (+46.5%), from -€51,804 to -€27,710
- Trade debts +€9,698
new in 2022: €9,698
- Accrued charges and deferred income +€1,343
new in 2022: €1,343
- Gross operating margin +€24,936
new in 2022: €24,936
- Other operating charges +€843
new in 2022: €843
From the 2021 result to the 2022 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,446 | €10,505 | +€2,058 | +24.4% |
| Fixed assets | 21/28 | €8,446 | - | -€8,446 | |
| Tangible fixed assets | 22/27 | €8,446 | - | -€8,446 | |
| Furniture and vehicles | 24 | €8,446 | - | -€8,446 | |
| Current assets | 29/58 | - | €10,505 | +€10,505 | |
| Amounts receivable within one year | 40/41 | - | €10,505 | +€10,505 | |
| Trade receivables | 40 | - | €9,985 | +€9,985 | |
| Other amounts receivable | 41 | - | €520 | +€520 | |
| Total equity and liabilities | 10/49 | €8,446 | €10,505 | +€2,058 | +24.4% |
| Equity | 10/15 | -€24,629 | -€536 | +€24,093 | +97.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,774 | €14,774 | = | 0.0% |
| 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 | €12,914 | €12,914 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,804 | -€27,710 | +€24,093 | +46.5% |
| Amounts payable | 17/49 | €33,076 | €11,041 | -€22,035 | -66.6% |
| Amounts payable within one year | 42/48 | €33,076 | €9,698 | -€23,378 | -70.7% |
| Trade debts | 44 | - | €9,698 | +€9,698 | |
| Suppliers | 440/4 | - | €9,698 | +€9,698 | |
| Other amounts payable | 47/48 | €33,076 | - | -€33,076 | |
| Accrued charges and deferred income | 492/3 | - | €1,343 | +€1,343 | |
| Non-recurring operating income | 76A | - | €24,629 | +€24,629 | |
| Other operating charges | 640/8 | - | €843 | +€843 | |
| Gross operating margin | 9900 | - | €24,936 | +€24,936 | |
| Operating profit (loss) | 9901 | - | €24,093 | +€24,093 | |
| Profit (loss) for the period before taxes | 9903 | - | €24,093 | +€24,093 | |
| Profit (loss) for the period | 9904 | - | €24,093 | +€24,093 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €24,093 | +€24,093 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.