ASE PERIO: 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.
ASE PERIO
Largest movements
- Tangible fixed assets +€28,524
up €28,524 (+1308.5%), from €2,180 to €30,704
of which Furniture and vehicles: +€25,554
- Deferred charges and accrued income +€15,564
up €15,564 (+597.2%), from €2,606 to €18,170
- Receivables within one year -€13,088
down €13,088 (-100.0%), from €13,088 to €0
- Cash +€5,764
up €5,764 (+51.8%), from €11,130 to €16,894
mainly Net result for the year (+€19,228) and Receivables within one year (+€13,088)
- Profit (loss) carried forward +€19,228
up €19,228 (+107.7%), from €17,851 to €37,079
- Other debts +€11,187
new in 2025: €11,187
- Tax, wage and social debts +€4,925
up €4,925 (+71.9%), from €6,846 to €11,772
of which Taxes: +€6,525
- Trade debts +€1,424
up €1,424 (+109.0%), from €1,307 to €2,731
- Gross operating margin +€10,588
up €10,588 (+44.6%), from €23,747 to €34,335
- Depreciation +€7,165
up €7,165 (+702.4%), from €1,020 to €8,185
- Taxes +€1,279
up €1,279 (+24.4%), from €5,246 to €6,525
- Financial income -€591
down €591 (-100.0%), from €591 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 | €29,004 | €65,768 | +€36,765 | +126.8% |
| Fixed assets | 21/28 | €2,180 | €30,704 | +€28,524 | +1308.5% |
| Tangible fixed assets | 22/27 | €2,180 | €30,704 | +€28,524 | +1308.5% |
| Plant, machinery and equipment | 23 | €1,192 | €4,163 | +€2,971 | +249.2% |
| Furniture and vehicles | 24 | €988 | €26,542 | +€25,554 | +2586.9% |
| Current assets | 29/58 | €26,824 | €35,064 | +€8,240 | +30.7% |
| Amounts receivable within one year | 40/41 | €13,088 | €0 | -€13,088 | -100.0% |
| Other amounts receivable | 41 | €13,088 | €0 | -€13,088 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,130 | €16,894 | +€5,764 | +51.8% |
| Deferred charges and accrued income | 490/1 | €2,606 | €18,170 | +€15,564 | +597.2% |
| Total equity and liabilities | 10/49 | €29,004 | €65,768 | +€36,765 | +126.8% |
| Equity | 10/15 | €20,851 | €40,079 | +€19,228 | +92.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,851 | €37,079 | +€19,228 | +107.7% |
| Amounts payable | 17/49 | €8,153 | €25,689 | +€17,536 | +215.1% |
| Amounts payable within one year | 42/48 | €8,153 | €25,689 | +€17,536 | +215.1% |
| Trade debts | 44 | €1,307 | €2,731 | +€1,424 | +109.0% |
| Suppliers | 440/4 | €1,307 | €2,731 | +€1,424 | +109.0% |
| Taxes, remuneration and social security | 45 | €6,846 | €11,772 | +€4,925 | +71.9% |
| Taxes | 450/3 | €5,246 | €11,772 | +€6,525 | +124.4% |
| Remuneration and social security | 454/9 | €1,600 | €0 | -€1,600 | -100.0% |
| Other amounts payable | 47/48 | - | €11,187 | +€11,187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €8,185 | +€7,165 | +702.4% |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €23,747 | €34,335 | +€10,588 | +44.6% |
| Operating profit (loss) | 9901 | €22,727 | €25,951 | +€3,224 | +14.2% |
| Financial income | 75/76B | €591 | €0 | -€591 | -100.0% |
| Recurring financial income | 75 | €591 | €0 | -€591 | -100.0% |
| Financial charges | 65/66B | €221 | €197 | -€24 | -10.7% |
| Recurring financial charges | 65 | €221 | €197 | -€24 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €23,097 | €25,753 | +€2,656 | +11.5% |
| Income taxes | 67/77 | €5,246 | €6,525 | +€1,279 | +24.4% |
| Profit (loss) for the period | 9904 | €17,851 | €19,228 | +€1,378 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,851 | €19,228 | +€1,378 | +7.7% |
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 6 October 2026 via checked.be.