ASDEPIQUE: 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.
ASDEPIQUE
Largest movements
- Cash +€30,490
up €30,490 (+208.1%), from €14,649 to €45,139
mainly Net result for the year (+€33,958) and Depreciation (+€10,122)
- Intangible fixed assets -€10,049
down €10,049 (-35.3%), from €28,472 to €18,423
- Receivables within one year -€9,802
down €9,802 (-13.0%), from €75,301 to €65,499
of which Trade receivables: -€31,820
- Other debts +€6,000
up €6,000 (+42.9%), from €14,000 to €20,000
- Reserves +€4,545
up €4,545 (+50.0%), from €9,091 to €13,636
- Profit (loss) carried forward +€4,412
up €4,412 (+7.2%), from €60,901 to €65,313
- Current portion of long-term debt -€3,499
down €3,499 (-18.9%), from €18,499 to €15,000
- Trade debts +€2,806
new in 2025: €2,806
- Staff costs +€30,686
new in 2025: €30,686
- Gross operating margin +€22,577
up €22,577 (+28.8%), from €78,516 to €101,093
- Other operating charges +€9,873
up €9,873 (+734.9%), from €1,344 to €11,217
- Taxes -€1,339
down €1,339 (-8.5%), from €15,766 to €14,427
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 | €118,422 | €130,861 | +€12,439 | +10.5% |
| Fixed assets | 21/28 | €28,472 | €19,289 | -€9,183 | -32.3% |
| Intangible fixed assets | 21 | €28,472 | €18,423 | -€10,049 | -35.3% |
| Tangible fixed assets | 22/27 | - | €866 | +€866 | |
| Plant, machinery and equipment | 23 | - | €866 | +€866 | |
| Current assets | 29/58 | €89,950 | €111,572 | +€21,622 | +24.0% |
| Amounts receivable within one year | 40/41 | €75,301 | €65,499 | -€9,802 | -13.0% |
| Trade receivables | 40 | €31,820 | €0 | -€31,820 | -100.0% |
| Other amounts receivable | 41 | €43,481 | €65,499 | +€22,018 | +50.6% |
| Cash at bank and in hand | 54/58 | €14,649 | €45,139 | +€30,490 | +208.1% |
| Deferred charges and accrued income | 490/1 | - | €934 | +€934 | |
| Total equity and liabilities | 10/49 | €118,422 | €130,861 | +€12,439 | +10.5% |
| Equity | 10/15 | €70,992 | €79,949 | +€8,958 | +12.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,091 | €13,636 | +€4,545 | +50.0% |
| Distributable reserves | 133 | €9,091 | €13,636 | +€4,545 | +50.0% |
| Profit (loss) carried forward | 14 | €60,901 | €65,313 | +€4,412 | +7.2% |
| Amounts payable | 17/49 | €47,431 | €50,912 | +€3,481 | +7.3% |
| Amounts payable within one year | 42/48 | €47,431 | €50,912 | +€3,481 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €18,499 | €15,000 | -€3,499 | -18.9% |
| Trade debts | 44 | - | €2,806 | +€2,806 | |
| Suppliers | 440/4 | - | €2,806 | +€2,806 | |
| Taxes, remuneration and social security | 45 | €14,932 | €13,106 | -€1,826 | -12.2% |
| Taxes | 450/3 | €14,932 | €9,720 | -€5,211 | -34.9% |
| Remuneration and social security | 454/9 | - | €3,385 | +€3,385 | |
| Other amounts payable | 47/48 | €14,000 | €20,000 | +€6,000 | +42.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,160 | €93,893 | -€266 | -0.3% |
| Remuneration, social security and pensions | 62 | - | €30,686 | +€30,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,049 | €10,122 | +€73 | +0.7% |
| Other operating charges | 640/8 | €1,344 | €11,217 | +€9,873 | +734.9% |
| Gross operating margin | 9900 | €78,516 | €101,093 | +€22,577 | +28.8% |
| Operating profit (loss) | 9901 | €67,124 | €49,069 | -€18,055 | -26.9% |
| Financial charges | 65/66B | €1,252 | €684 | -€568 | -45.3% |
| Recurring financial charges | 65 | €1,252 | €684 | -€568 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €65,872 | €48,384 | -€17,488 | -26.5% |
| Income taxes | 67/77 | €15,766 | €14,427 | -€1,339 | -8.5% |
| Profit (loss) for the period | 9904 | €50,106 | €33,958 | -€16,149 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,106 | €33,958 | -€16,149 | -32.2% |
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 7 October 2026 via checked.be.