ASCRE: 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.
ASCRE
Largest movements
- Tangible fixed assets -€22,909
down €22,909 (-15.6%), from €146,438 to €123,529
- Current investments +€15,176
up €15,176 (+406.9%), from €3,730 to €18,906
- Cash +€4,248
up €4,248 (+160.1%), from €2,654 to €6,902
mainly Depreciation (+€22,909) and Net result for the year (+€13,448)
- Deferred charges and accrued income -€3,060
down €3,060 (-72.7%), from €4,212 to €1,151
- Profit (loss) carried forward +€13,448
up €13,448, from -€10,125 to €3,323
- Debts after one year -€10,738
down €10,738 (-7.4%), from €145,891 to €135,154
- Trade debts -€10,548
down €10,548 (-88.5%), from €11,917 to €1,369
- Gross operating margin +€25,959
up €25,959 (+136.0%), from €19,086 to €45,044
- Depreciation +€1,356
up €1,356 (+6.3%), from €21,553 to €22,909
- Other operating charges +€506
up €506 (+6.1%), from €8,240 to €8,746
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 | €158,433 | €151,987 | -€6,446 | -4.1% |
| Fixed assets | 21/28 | €146,438 | €123,529 | -€22,909 | -15.6% |
| Tangible fixed assets | 22/27 | €146,438 | €123,529 | -€22,909 | -15.6% |
| Land and buildings | 22 | €146,438 | €123,529 | -€22,909 | -15.6% |
| Current assets | 29/58 | €11,995 | €28,459 | +€16,463 | +137.2% |
| Amounts receivable within one year | 40/41 | €1,400 | €1,500 | +€100 | +7.1% |
| Trade receivables | 40 | €1,400 | €1,500 | +€100 | +7.1% |
| Current investments | 50/53 | €3,730 | €18,906 | +€15,176 | +406.9% |
| Cash at bank and in hand | 54/58 | €2,654 | €6,902 | +€4,248 | +160.1% |
| Deferred charges and accrued income | 490/1 | €4,212 | €1,151 | -€3,060 | -72.7% |
| Total equity and liabilities | 10/49 | €158,433 | €151,987 | -€6,446 | -4.1% |
| Equity | 10/15 | €325 | €13,773 | +€13,448 | +4139.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €2,450 | €2,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €450 | €450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,125 | €3,323 | +€13,448 | |
| Amounts payable | 17/49 | €158,108 | €138,214 | -€19,894 | -12.6% |
| Amounts payable after more than one year | 17 | €145,891 | €135,154 | -€10,738 | -7.4% |
| Other amounts payable | 178/9 | €145,891 | €135,154 | -€10,738 | -7.4% |
| Amounts payable within one year | 42/48 | €12,217 | €1,669 | -€10,548 | -86.3% |
| Trade debts | 44 | €11,917 | €1,369 | -€10,548 | -88.5% |
| Suppliers | 440/4 | €11,917 | €1,369 | -€10,548 | -88.5% |
| Taxes, remuneration and social security | 45 | €300 | €300 | = | 0.0% |
| Taxes | 450/3 | €300 | €300 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,391 | +€1,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,553 | €22,909 | +€1,356 | +6.3% |
| Other operating charges | 640/8 | €8,240 | €8,746 | +€506 | +6.1% |
| Gross operating margin | 9900 | €19,086 | €45,044 | +€25,959 | +136.0% |
| Operating profit (loss) | 9901 | -€10,708 | €13,389 | +€24,097 | |
| Financial income | 75/76B | €169 | €185 | +€16 | +9.2% |
| Recurring financial income | 75 | €169 | €185 | +€16 | +9.2% |
| Financial charges | 65/66B | €42 | €54 | +€12 | +29.3% |
| Recurring financial charges | 65 | €42 | €54 | +€12 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,581 | €13,520 | +€24,101 | |
| Income taxes | 67/77 | €308 | €72 | -€236 | -76.7% |
| Profit (loss) for the period | 9904 | -€10,888 | €13,448 | +€24,337 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,888 | €13,448 | +€24,337 |
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 29 September 2026 via checked.be.