ASD CONSULTING: 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.
ASD CONSULTING
Largest movements
- Tangible fixed assets -€9,051
down €9,051 (-18.1%), from €49,963 to €40,912
of which Furniture and vehicles: -€7,046
- Cash -€6,448
no longer reported in 2025 (was €6,448)
mainly Trade debts (-€28,230) and Net result for the year (-€23,130)
- Receivables within one year +€2,104
up €2,104 (+10.7%), from €19,739 to €21,843
of which Other amounts receivable: +€5,000
- Deferred charges and accrued income -€1,077
down €1,077 (-29.2%), from €3,688 to €2,611
- Trade debts -€28,230
down €28,230 (-92.9%), from €30,396 to €2,166
- Profit (loss) carried forward -€23,130
down €23,130, from €4,919 to -€18,211
- Short-term financial debts +€19,397
new in 2025: €19,397
- Tax, wage and social debts +€6,288
up €6,288 (+36988.2%), from €17 to €6,305
- Debts after one year +€6,168
up €6,168 (+48.8%), from €12,634 to €18,802
- Gross operating margin -€31,201
down €31,201, from €30,207 to -€994
- Depreciation -€4,500
down €4,500 (-33.2%), from €13,551 to €9,051
- Taxes +€3,988
up €3,988 (+63.3%), from €6,297 to €10,285
- Other operating charges -€442
down €442 (-25.8%), from €1,713 to €1,271
- Financial income +€430
up €430 (+267.1%), from €161 to €591
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 | €79,838 | €65,366 | -€14,472 | -18.1% |
| Fixed assets | 21/28 | €49,963 | €40,912 | -€9,051 | -18.1% |
| Tangible fixed assets | 22/27 | €49,963 | €40,912 | -€9,051 | -18.1% |
| Plant, machinery and equipment | 23 | €1,787 | €1,340 | -€447 | -25.0% |
| Furniture and vehicles | 24 | €38,828 | €31,782 | -€7,046 | -18.1% |
| Other tangible fixed assets | 26 | €9,348 | €7,790 | -€1,558 | -16.7% |
| Current assets | 29/58 | €29,875 | €24,454 | -€5,421 | -18.1% |
| Amounts receivable within one year | 40/41 | €19,739 | €21,843 | +€2,104 | +10.7% |
| Trade receivables | 40 | €14,369 | €11,473 | -€2,896 | -20.2% |
| Other amounts receivable | 41 | €5,370 | €10,370 | +€5,000 | +93.1% |
| Cash at bank and in hand | 54/58 | €6,448 | - | -€6,448 | |
| Deferred charges and accrued income | 490/1 | €3,688 | €2,611 | -€1,077 | -29.2% |
| Total equity and liabilities | 10/49 | €79,838 | €65,366 | -€14,472 | -18.1% |
| Equity | 10/15 | €32,266 | €9,136 | -€23,130 | -71.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,747 | €8,747 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,747 | €8,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,919 | -€18,211 | -€23,130 | |
| Amounts payable | 17/49 | €47,572 | €56,230 | +€8,658 | +18.2% |
| Amounts payable after more than one year | 17 | €12,634 | €18,802 | +€6,168 | +48.8% |
| Financial debts | 170/4 | €12,634 | €18,802 | +€6,168 | +48.8% |
| Amounts payable within one year | 42/48 | €34,938 | €37,428 | +€2,490 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €4,459 | €9,560 | +€5,101 | +114.4% |
| Financial debts | 43 | - | €19,397 | +€19,397 | |
| Credit institutions | 430/8 | - | €19,397 | +€19,397 | |
| Trade debts | 44 | €30,396 | €2,166 | -€28,230 | -92.9% |
| Suppliers | 440/4 | €30,396 | €2,166 | -€28,230 | -92.9% |
| Taxes, remuneration and social security | 45 | €17 | €6,305 | +€6,288 | +36988.2% |
| Taxes | 450/3 | €17 | €6,305 | +€6,288 | +36988.2% |
| Other amounts payable | 47/48 | €66 | - | -€66 | |
| Non-recurring operating income | 76A | €12,943 | - | -€12,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,551 | €9,051 | -€4,500 | -33.2% |
| Other operating charges | 640/8 | €1,713 | €1,271 | -€442 | -25.8% |
| Gross operating margin | 9900 | €30,207 | -€994 | -€31,201 | |
| Operating profit (loss) | 9901 | €14,943 | -€11,316 | -€26,259 | |
| Financial income | 75/76B | €161 | €591 | +€430 | +267.1% |
| Recurring financial income | 75 | €161 | €591 | +€430 | +267.1% |
| Financial charges | 65/66B | €2,374 | €2,120 | -€254 | -10.7% |
| Recurring financial charges | 65 | €2,374 | €2,120 | -€254 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €12,730 | -€12,845 | -€25,575 | |
| Income taxes | 67/77 | €6,297 | €10,285 | +€3,988 | +63.3% |
| Profit (loss) for the period | 9904 | €6,433 | -€23,130 | -€29,563 | |
| Transfer to tax-exempt reserves | 689 | €8,747 | - | -€8,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,314 | -€23,130 | -€20,816 | -899.6% |
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 10 October 2026 via checked.be.