ASCOT: 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.
ASCOT
Largest movements
- Receivables within one year -€417,375
down €417,375 (-72.2%), from €577,970 to €160,595
of which Other amounts receivable: -€365,311
- Other debts -€489,974
down €489,974 (-23.9%), from €2.0m to €1.6m
- Tax, wage and social debts +€159,500
up €159,500 (+877.3%), from €18,182 to €177,682
of which Taxes: +€159,003
- Trade debts +€122,736
up €122,736 (+74.4%), from €165,069 to €287,805
- Profit (loss) carried forward -€118,059
down €118,059 (-4.4%), from €2.7m to €2.6m
- Taxes +€266,631
up €266,631 (+3847.1%), from €6,931 to €273,562
- Other operating charges -€161,553
down €161,553 (-28.2%), from €572,424 to €410,871
- Gross operating margin +€74,031
up €74,031 (+8.1%), from €918,512 to €992,544
- Financial charges +€70,480
up €70,480 (+75.4%), from €93,470 to €163,950
- Financial income -€15,641
down €15,641 (-100.0%), from €15,641 to €0
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 | €5,071,106 | €4,728,151 | -€342,955 | -6.8% |
| Fixed assets | 21/28 | €3,898,583 | €3,898,583 | = | 0.0% |
| Financial fixed assets | 28 | €3,898,583 | €3,898,583 | = | 0.0% |
| Current assets | 29/58 | €1,172,524 | €829,569 | -€342,955 | -29.2% |
| Amounts receivable within one year | 40/41 | €577,970 | €160,595 | -€417,375 | -72.2% |
| Trade receivables | 40 | €152,063 | €100,000 | -€52,063 | -34.2% |
| Other amounts receivable | 41 | €425,906 | €60,595 | -€365,311 | -85.8% |
| Current investments | 50/53 | €99,000 | €135,000 | +€36,000 | +36.4% |
| Cash at bank and in hand | 54/58 | €495,090 | €533,493 | +€38,403 | +7.8% |
| Deferred charges and accrued income | 490/1 | €464 | €480 | +€17 | +3.6% |
| Total equity and liabilities | 10/49 | €5,071,106 | €4,728,151 | -€342,955 | -6.8% |
| Equity | 10/15 | €2,821,269 | €2,703,210 | -€118,059 | -4.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,711,269 | €2,593,210 | -€118,059 | -4.4% |
| Amounts payable | 17/49 | €2,249,837 | €2,024,941 | -€224,896 | -10.0% |
| Amounts payable within one year | 42/48 | €2,231,060 | €2,023,322 | -€207,738 | -9.3% |
| Trade debts | 44 | €165,069 | €287,805 | +€122,736 | +74.4% |
| Suppliers | 440/4 | €165,069 | €287,805 | +€122,736 | +74.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,182 | €177,682 | +€159,500 | +877.3% |
| Taxes | 450/3 | €2,766 | €161,769 | +€159,003 | +5748.7% |
| Remuneration and social security | 454/9 | €15,416 | €15,913 | +€497 | +3.2% |
| Other amounts payable | 47/48 | €2,047,809 | €1,557,835 | -€489,974 | -23.9% |
| Accrued charges and deferred income | 492/3 | €18,777 | €1,619 | -€17,158 | -91.4% |
| Remuneration, social security and pensions | 62 | €250,290 | €262,220 | +€11,930 | +4.8% |
| Other operating charges | 640/8 | €572,424 | €410,871 | -€161,553 | -28.2% |
| Gross operating margin | 9900 | €918,512 | €992,544 | +€74,031 | +8.1% |
| Operating profit (loss) | 9901 | €95,798 | €319,452 | +€223,654 | +233.5% |
| Financial income | 75/76B | €15,641 | €0 | -€15,641 | -100.0% |
| Recurring financial income | 75 | €15,641 | €0 | -€15,641 | -100.0% |
| Financial charges | 65/66B | €93,470 | €163,950 | +€70,480 | +75.4% |
| Recurring financial charges | 65 | €93,470 | €163,950 | +€70,480 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €17,969 | €155,503 | +€137,533 | +765.4% |
| Income taxes | 67/77 | €6,931 | €273,562 | +€266,631 | +3847.1% |
| Profit (loss) for the period | 9904 | €11,039 | -€118,059 | -€129,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,039 | -€118,059 | -€129,098 |
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 12 October 2026 via checked.be.