ASFIPRO: 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.
ASFIPRO
Largest movements
- Cash -€7,783
down €7,783 (-10.1%), from €77,370 to €69,587
mainly Tax, wage and social debts (-€4,125) and Net result for the year (-€3,597)
- Deferred charges and accrued income -€1,537
down €1,537 (-100.0%), from €1,537 to €0
- Tax, wage and social debts -€4,125
down €4,125 (-100.0%), from €4,125 to €0
- Profit (loss) carried forward -€3,597
new in 2025: -€3,597
- Other debts -€1,061
down €1,061 (-100.0%), from €1,061 to €0
- Gross operating margin -€16,239
down €16,239, from €13,104 to -€3,135
- Write-downs +€13,000
up €13,000, from -€13,000 to €0
- Taxes -€5,986
down €5,986 (-100.0%), from €5,986 to €0
- Financial income -€5,942
down €5,942 (-100.0%), from €5,942 to €0
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 | €100,568 | €91,825 | -€8,743 | -8.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €100,568 | €91,825 | -€8,743 | -8.7% |
| Amounts receivable within one year | 40/41 | €21,661 | €22,239 | +€578 | +2.7% |
| Trade receivables | 40 | €21,661 | €21,661 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €578 | +€578 | |
| Cash at bank and in hand | 54/58 | €77,370 | €69,587 | -€7,783 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,537 | €0 | -€1,537 | -100.0% |
| Total equity and liabilities | 10/49 | €100,568 | €91,825 | -€8,743 | -8.7% |
| Equity | 10/15 | €95,191 | €91,594 | -€3,597 | -3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,991 | €88,991 | = | 0.0% |
| Distributable reserves | 133 | €88,991 | €88,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,597 | -€3,597 | |
| Amounts payable | 17/49 | €5,377 | €232 | -€5,145 | -95.7% |
| Amounts payable within one year | 42/48 | €5,377 | €232 | -€5,145 | -95.7% |
| Trade debts | 44 | €191 | €232 | +€41 | +21.2% |
| Suppliers | 440/4 | €191 | €232 | +€41 | +21.2% |
| Taxes, remuneration and social security | 45 | €4,125 | €0 | -€4,125 | -100.0% |
| Taxes | 450/3 | €4,125 | €0 | -€4,125 | -100.0% |
| Other amounts payable | 47/48 | €1,061 | €0 | -€1,061 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,000 | €0 | +€13,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €13,231 | €0 | -€13,231 | -100.0% |
| Gross operating margin | 9900 | €13,104 | -€3,135 | -€16,239 | |
| Operating profit (loss) | 9901 | €12,486 | -€3,534 | -€16,020 | |
| Financial income | 75/76B | €5,942 | €0 | -€5,942 | -100.0% |
| Recurring financial income | 75 | €5,942 | €0 | -€5,942 | -100.0% |
| Financial charges | 65/66B | €63 | €63 | -€1 | -0.8% |
| Recurring financial charges | 65 | €63 | €63 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €18,364 | -€3,597 | -€21,961 | |
| Income taxes | 67/77 | €5,986 | €0 | -€5,986 | -100.0% |
| Profit (loss) for the period | 9904 | €12,378 | -€3,597 | -€15,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,378 | -€3,597 | -€15,975 |
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 2 October 2026 via checked.be.