ASEBA: 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.
ASEBA
Largest movements
- Receivables within one year +€21,599
up €21,599 (+47.6%), from €45,376 to €66,976
of which Trade receivables: +€21,994
- Tangible fixed assets -€12,026
down €12,026 (-57.9%), from €20,767 to €8,741
- Cash -€10,114
down €10,114 (-69.8%), from €14,491 to €4,377
mainly Receivables within one year (-€21,599) and Debts after one year (-€7,909)
- Debts after one year -€7,909
down €7,909 (-54.3%), from €14,574 to €6,665
- Trade debts +€6,173
up €6,173 (+37.4%), from €16,511 to €22,684
- Tax, wage and social debts +€1,269
up €1,269 (+21.4%), from €5,941 to €7,209
- Gross operating margin +€2,053
up €2,053 (+11.7%), from €17,603 to €19,656
- Taxes +€1,445
up €1,445 (+41.7%), from €3,463 to €4,908
- Other operating charges +€1,155
up €1,155 (+132.1%), from €875 to €2,030
- Depreciation -€618
down €618 (-4.9%), from €12,644 to €12,026
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 | €81,844 | €81,686 | -€158 | -0.2% |
| Fixed assets | 21/28 | €20,767 | €8,741 | -€12,026 | -57.9% |
| Tangible fixed assets | 22/27 | €20,767 | €8,741 | -€12,026 | -57.9% |
| Furniture and vehicles | 24 | €20,767 | €8,741 | -€12,026 | -57.9% |
| Current assets | 29/58 | €61,077 | €72,946 | +€11,868 | +19.4% |
| Amounts receivable within one year | 40/41 | €45,376 | €66,976 | +€21,599 | +47.6% |
| Trade receivables | 40 | €32,246 | €54,239 | +€21,994 | +68.2% |
| Other amounts receivable | 41 | €13,131 | €12,737 | -€394 | -3.0% |
| Cash at bank and in hand | 54/58 | €14,491 | €4,377 | -€10,114 | -69.8% |
| Deferred charges and accrued income | 490/1 | €1,210 | €1,593 | +€383 | +31.6% |
| Total equity and liabilities | 10/49 | €81,844 | €81,686 | -€158 | -0.2% |
| Equity | 10/15 | €37,004 | €37,220 | +€215 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,004 | €32,220 | +€215 | +0.7% |
| Amounts payable | 17/49 | €44,840 | €44,467 | -€373 | -0.8% |
| Amounts payable after more than one year | 17 | €14,574 | €6,665 | -€7,909 | -54.3% |
| Financial debts | 170/4 | €14,574 | €6,665 | -€7,909 | -54.3% |
| Amounts payable within one year | 42/48 | €30,266 | €37,802 | +€7,536 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €7,815 | €7,909 | +€95 | +1.2% |
| Trade debts | 44 | €16,511 | €22,684 | +€6,173 | +37.4% |
| Suppliers | 440/4 | €16,511 | €22,684 | +€6,173 | +37.4% |
| Taxes, remuneration and social security | 45 | €5,941 | €7,209 | +€1,269 | +21.4% |
| Taxes | 450/3 | €5,941 | €7,209 | +€1,269 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,644 | €12,026 | -€618 | -4.9% |
| Other operating charges | 640/8 | €875 | €2,030 | +€1,155 | +132.1% |
| Gross operating margin | 9900 | €17,603 | €19,656 | +€2,053 | +11.7% |
| Operating profit (loss) | 9901 | €4,084 | €5,600 | +€1,516 | +37.1% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €590 | €476 | -€114 | -19.3% |
| Recurring financial charges | 65 | €590 | €476 | -€114 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €3,504 | €5,123 | +€1,620 | +46.2% |
| Income taxes | 67/77 | €3,463 | €4,908 | +€1,445 | +41.7% |
| Profit (loss) for the period | 9904 | €41 | €215 | +€175 | +429.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41 | €215 | +€175 | +429.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.