ASENA: 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.
ASENA
Largest movements
- Stocks and contracts +€57,122
up €57,122 (+6.5%), from €872,962 to €930,084
- Receivables within one year +€35,541
up €35,541 (+27.9%), from €127,566 to €163,107
- Cash +€11,262
up €11,262 (+306.7%), from €3,672 to €14,934
mainly Tax, wage and social debts (+€51,078) and Trade debts (+€49,031)
- Tax, wage and social debts +€51,078
up €51,078 (+42.7%), from €119,590 to €170,668
of which Remuneration and social security: +€41,247
- Trade debts +€49,031
up €49,031 (+67.1%), from €73,032 to €122,063
- Other debts -€24,440
down €24,440 (-12.7%), from €192,263 to €167,823
- Advances received +€21,017
up €21,017 (+6.1%), from €343,949 to €364,966
- Turnover +€252,594
up €252,594 (+30.4%), from €830,280 to €1.1m
- Purchases and services +€195,146
up €195,146 (+23.6%), from €827,809 to €1.0m
- Gross operating margin +€57,448
up €57,448 (+2325.2%), from €2,471 to €59,918
- Staff costs +€22,235
up €22,235 (+97.6%), from €22,782 to €45,017
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,013,741 | €1,117,546 | +€103,806 | +10.2% |
| Fixed assets | 21/28 | €9,540 | €9,422 | -€118 | -1.2% |
| Tangible fixed assets | 22/27 | €1,025 | €907 | -€118 | -11.5% |
| Plant, machinery and equipment | 23 | €1,025 | €907 | -€118 | -11.5% |
| Financial fixed assets | 28 | €8,515 | €8,515 | = | 0.0% |
| Current assets | 29/58 | €1,004,201 | €1,108,124 | +€103,924 | +10.3% |
| Stocks and contracts in progress | 3 | €872,962 | €930,084 | +€57,122 | +6.5% |
| Stocks | 30/36 | €872,962 | €930,084 | +€57,122 | +6.5% |
| Amounts receivable within one year | 40/41 | €127,566 | €163,107 | +€35,541 | +27.9% |
| Trade receivables | 40 | €127,566 | €163,107 | +€35,541 | +27.9% |
| Cash at bank and in hand | 54/58 | €3,672 | €14,934 | +€11,262 | +306.7% |
| Total equity and liabilities | 10/49 | €1,013,741 | €1,117,546 | +€103,806 | +10.2% |
| Equity | 10/15 | €34,906 | €42,026 | +€7,120 | +20.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,455 | €21,575 | +€7,120 | +49.3% |
| Amounts payable | 17/49 | €978,835 | €1,075,520 | +€96,686 | +9.9% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €728,835 | €825,520 | +€96,686 | +13.3% |
| Trade debts | 44 | €73,032 | €122,063 | +€49,031 | +67.1% |
| Suppliers | 440/4 | €73,032 | €122,063 | +€49,031 | +67.1% |
| Advances received on contracts in progress | 46 | €343,949 | €364,966 | +€21,017 | +6.1% |
| Taxes, remuneration and social security | 45 | €119,590 | €170,668 | +€51,078 | +42.7% |
| Taxes | 450/3 | €65,964 | €75,795 | +€9,831 | +14.9% |
| Remuneration and social security | 454/9 | €53,626 | €94,873 | +€41,247 | +76.9% |
| Other amounts payable | 47/48 | €192,263 | €167,823 | -€24,440 | -12.7% |
| Turnover | 70 | €830,280 | €1,082,873 | +€252,594 | +30.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €827,809 | €1,022,955 | +€195,146 | +23.6% |
| Remuneration, social security and pensions | 62 | €22,782 | €45,017 | +€22,235 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €118 | = | 0.0% |
| Other operating charges | 640/8 | €5,079 | €5,347 | +€267 | +5.3% |
| Gross operating margin | 9900 | €2,471 | €59,918 | +€57,448 | +2325.2% |
| Operating profit (loss) | 9901 | -€25,509 | €9,436 | +€34,945 | |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €2,858 | €2,316 | -€542 | -18.9% |
| Recurring financial charges | 65 | €2,858 | €2,316 | -€542 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,306 | €7,120 | +€35,427 | |
| Profit (loss) for the period | 9904 | -€28,306 | €7,120 | +€35,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,306 | €7,120 | +€35,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.