ASENT: 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.
ASENT
Largest movements
- Deferred charges and accrued income +€13,216
up €13,216 (+835.4%), from €1,582 to €14,798
- Receivables within one year +€9,509
up €9,509 (+260.5%), from €3,650 to €13,159
- Tangible fixed assets +€1,889
new in 2025: €1,889
- Cash -€760
down €760 (-2.6%), from €29,568 to €28,808
mainly Deferred charges and accrued income (-€13,216) and Receivables within one year (-€9,509)
- Reserves +€22,957
up €22,957 (+98.0%), from €23,436 to €46,393
- Accrued charges and deferred income +€1,503
up €1,503 (+15721.1%), from €10 to €1,513
- Trade debts -€1,114
down €1,114 (-35.8%), from €3,107 to €1,993
- Financial charges +€1,048
up €1,048 (+2426.3%), from €43 to €1,091
- Taxes -€517
down €517 (-7.1%), from €7,243 to €6,726
- Financial income +€352
up €352 (+1024.5%), from €34 to €386
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 | €34,800 | €58,655 | +€23,855 | +68.6% |
| Fixed assets | 21/28 | - | €1,889 | +€1,889 | |
| Tangible fixed assets | 22/27 | - | €1,889 | +€1,889 | |
| Plant, machinery and equipment | 23 | - | €1,889 | +€1,889 | |
| Current assets | 29/58 | €34,800 | €56,766 | +€21,966 | +63.1% |
| Amounts receivable within one year | 40/41 | €3,650 | €13,159 | +€9,509 | +260.5% |
| Other amounts receivable | 41 | €3,650 | €13,159 | +€9,509 | +260.5% |
| Cash at bank and in hand | 54/58 | €29,568 | €28,808 | -€760 | -2.6% |
| Deferred charges and accrued income | 490/1 | €1,582 | €14,798 | +€13,216 | +835.4% |
| Total equity and liabilities | 10/49 | €34,800 | €58,655 | +€23,855 | +68.6% |
| Equity | 10/15 | €24,436 | €47,393 | +€22,957 | +93.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,436 | €46,393 | +€22,957 | +98.0% |
| Distributable reserves | 133 | €23,436 | €46,393 | +€22,957 | +98.0% |
| Amounts payable | 17/49 | €10,363 | €11,262 | +€899 | +8.7% |
| Amounts payable within one year | 42/48 | €10,354 | €9,750 | -€604 | -5.8% |
| Trade debts | 44 | €3,107 | €1,993 | -€1,114 | -35.8% |
| Suppliers | 440/4 | €3,107 | €1,993 | -€1,114 | -35.8% |
| Taxes, remuneration and social security | 45 | €7,247 | €7,756 | +€509 | +7.0% |
| Taxes | 450/3 | €7,247 | €7,756 | +€509 | +7.0% |
| Accrued charges and deferred income | 492/3 | €10 | €1,513 | +€1,503 | +15721.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €50 | +€50 | |
| Other operating charges | 640/8 | €50 | €126 | +€76 | +152.0% |
| Gross operating margin | 9900 | €30,738 | €30,564 | -€174 | -0.6% |
| Operating profit (loss) | 9901 | €30,688 | €30,388 | -€300 | -1.0% |
| Financial income | 75/76B | €34 | €386 | +€352 | +1024.5% |
| Recurring financial income | 75 | €34 | €386 | +€352 | +1024.5% |
| Financial charges | 65/66B | €43 | €1,091 | +€1,048 | +2426.3% |
| Recurring financial charges | 65 | €43 | €1,091 | +€1,048 | +2426.3% |
| Profit (loss) for the period before taxes | 9903 | €30,679 | €29,683 | -€996 | -3.2% |
| Income taxes | 67/77 | €7,243 | €6,726 | -€517 | -7.1% |
| Profit (loss) for the period | 9904 | €23,436 | €22,957 | -€479 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,436 | €22,957 | -€479 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.