ASESORIA: 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.
ASESORIA
Largest movements
- Intangible fixed assets -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Tangible fixed assets -€2,789
down €2,789 (-33.4%), from €8,341 to €5,552
- Receivables within one year -€498
down €498 (-44.4%), from €1,122 to €624
of which Trade receivables: -€416
- Profit (loss) carried forward -€4,202
down €4,202 (-40.1%), from -€10,473 to -€14,675
- Trade debts -€2,626
down €2,626 (-93.6%), from €2,806 to €180
- Tax, wage and social debts +€547
up €547 (+30.8%), from €1,778 to €2,325
- Turnover -€8,614
down €8,614 (-26.2%), from €32,852 to €24,238
- Purchases and services -€3,897
down €3,897 (-14.5%), from €26,923 to €23,026
- Write-downs +€1,939
no longer reported in 2025 (was -€1,939)
- Gross operating margin -€881
down €881 (-14.9%), from €5,929 to €5,048
- Depreciation +€583
up €583 (+8.5%), from €6,840 to €7,423
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 | €33,135 | €27,012 | -€6,123 | -18.5% |
| Fixed assets | 21/28 | €17,341 | €11,552 | -€5,789 | -33.4% |
| Intangible fixed assets | 21 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Tangible fixed assets | 22/27 | €8,341 | €5,552 | -€2,789 | -33.4% |
| Furniture and vehicles | 24 | €8,341 | €5,552 | -€2,789 | -33.4% |
| Current assets | 29/58 | €15,794 | €15,461 | -€333 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,122 | €624 | -€498 | -44.4% |
| Trade receivables | 40 | €416 | - | -€416 | |
| Other amounts receivable | 41 | €706 | €624 | -€82 | -11.6% |
| Cash at bank and in hand | 54/58 | €14,612 | €14,836 | +€224 | +1.5% |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €33,135 | €27,012 | -€6,123 | -18.5% |
| Equity | 10/15 | €19,987 | €15,785 | -€4,202 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,473 | -€14,675 | -€4,202 | -40.1% |
| Amounts payable | 17/49 | €13,148 | €11,228 | -€1,920 | -14.6% |
| Amounts payable within one year | 42/48 | €13,148 | €11,228 | -€1,920 | -14.6% |
| Trade debts | 44 | €2,806 | €180 | -€2,626 | -93.6% |
| Suppliers | 440/4 | €2,806 | €180 | -€2,626 | -93.6% |
| Taxes, remuneration and social security | 45 | €1,778 | €2,325 | +€547 | +30.8% |
| Taxes | 450/3 | €1,778 | €2,325 | +€547 | +30.8% |
| Other amounts payable | 47/48 | €8,564 | €8,723 | +€159 | +1.9% |
| Turnover | 70 | €32,852 | €24,238 | -€8,614 | -26.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,923 | €23,026 | -€3,897 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,840 | €7,423 | +€583 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,939 | - | +€1,939 | |
| Other operating charges | 640/8 | €377 | €510 | +€133 | +35.2% |
| Gross operating margin | 9900 | €5,929 | €5,048 | -€881 | -14.9% |
| Operating profit (loss) | 9901 | €651 | -€2,885 | -€3,536 | |
| Financial charges | 65/66B | €47 | €47 | -€0 | -1.0% |
| Recurring financial charges | 65 | €47 | €47 | -€0 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €604 | -€2,931 | -€3,535 | |
| Income taxes | 67/77 | €1,163 | €1,271 | +€108 | +9.3% |
| Profit (loss) for the period | 9904 | -€559 | -€4,202 | -€3,643 | -651.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€559 | -€4,202 | -€3,643 | -651.8% |
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 7 October 2026 via checked.be.