Aselte: 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.
Aselte
Largest movements
- Receivables within one year +€7,792
up €7,792 (+61.8%), from €12,606 to €20,397
of which Trade receivables: +€7,358
- Tangible fixed assets +€4,037
up €4,037 (+232.3%), from €1,738 to €5,775
of which Furniture and vehicles: +€4,102
- Cash +€3,476
up €3,476 (+14.0%), from €24,894 to €28,370
mainly Net result for the year (+€14,421) and Tax, wage and social debts (+€5,421)
- Reserves +€14,421
up €14,421 (+53.7%), from €26,844 to €41,265
- Debts after one year -€7,110
no longer reported in 2024 (was €7,110)
- Tax, wage and social debts +€5,421
up €5,421 (+234.1%), from €2,315 to €7,736
- Other debts +€3,112
new in 2024: €3,112
- Trade debts -€939
no longer reported in 2024 (was €939)
- Gross operating margin +€6,010
up €6,010 (+37.3%), from €16,124 to €22,135
- Taxes +€3,099
up €3,099 (+133.4%), from €2,322 to €5,421
- Other operating charges +€399
up €399 (+356.6%), from €112 to €511
- Depreciation +€318
up €318 (+24.2%), from €1,316 to €1,634
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,708 | €54,613 | +€14,905 | +37.5% |
| Formation expenses | 20 | €471 | €71 | -€400 | -85.0% |
| Fixed assets | 21/28 | €1,738 | €5,775 | +€4,037 | +232.3% |
| Tangible fixed assets | 22/27 | €1,738 | €5,775 | +€4,037 | +232.3% |
| Land and buildings | 22 | €476 | €273 | -€203 | -42.7% |
| Plant, machinery and equipment | 23 | €1,262 | €1,400 | +€139 | +11.0% |
| Furniture and vehicles | 24 | - | €4,102 | +€4,102 | |
| Current assets | 29/58 | €37,500 | €48,768 | +€11,268 | +30.0% |
| Amounts receivable within one year | 40/41 | €12,606 | €20,397 | +€7,792 | +61.8% |
| Trade receivables | 40 | €11,925 | €19,283 | +€7,358 | +61.7% |
| Other amounts receivable | 41 | €681 | €1,114 | +€433 | +63.7% |
| Cash at bank and in hand | 54/58 | €24,894 | €28,370 | +€3,476 | +14.0% |
| Total equity and liabilities | 10/49 | €39,708 | €54,613 | +€14,905 | +37.5% |
| Equity | 10/15 | €29,344 | €43,765 | +€14,421 | +49.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,844 | €41,265 | +€14,421 | +53.7% |
| Distributable reserves | 133 | €26,844 | €41,265 | +€14,421 | +53.7% |
| Amounts payable | 17/49 | €10,364 | €10,848 | +€483 | +4.7% |
| Amounts payable after more than one year | 17 | €7,110 | - | -€7,110 | |
| Other amounts payable | 178/9 | €7,110 | - | -€7,110 | |
| Amounts payable within one year | 42/48 | €3,255 | €10,848 | +€7,593 | +233.3% |
| Trade debts | 44 | €939 | - | -€939 | |
| Suppliers | 440/4 | €939 | - | -€939 | |
| Taxes, remuneration and social security | 45 | €2,315 | €7,736 | +€5,421 | +234.1% |
| Taxes | 450/3 | €2,315 | €7,736 | +€5,421 | +234.1% |
| Other amounts payable | 47/48 | - | €3,112 | +€3,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €1,634 | +€318 | +24.2% |
| Other operating charges | 640/8 | €112 | €511 | +€399 | +356.6% |
| Gross operating margin | 9900 | €16,124 | €22,135 | +€6,010 | +37.3% |
| Operating profit (loss) | 9901 | €14,697 | €19,990 | +€5,293 | +36.0% |
| Financial income | 75/76B | €0 | €37 | +€37 | +365400.0% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +365400.0% |
| Financial charges | 65/66B | €297 | €184 | -€113 | -38.1% |
| Recurring financial charges | 65 | €297 | €184 | -€113 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €14,399 | €19,842 | +€5,443 | +37.8% |
| Income taxes | 67/77 | €2,322 | €5,421 | +€3,099 | +133.4% |
| Profit (loss) for the period | 9904 | €12,077 | €14,421 | +€2,344 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,077 | €14,421 | +€2,344 | +19.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.