ASH CONSULTING: 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.
ASH CONSULTING
Largest movements
- Receivables within one year -€36,939
down €36,939 (-43.8%), from €84,391 to €47,452
of which Other amounts receivable: -€46,547
- Cash +€27,189
up €27,189 (+3729.0%), from €729 to €27,918
mainly Receivables within one year (+€36,939) and Trade debts (+€21,876)
- Stocks and contracts -€4,493
down €4,493 (-21.7%), from €20,713 to €16,220
- Trade debts +€21,876
new in 2025: €21,876
- Other debts -€14,935
down €14,935 (-99.6%), from €15,001 to €66
- Tax, wage and social debts -€10,927
down €10,927 (-53.6%), from €20,390 to €9,463
- Profit (loss) carried forward -€10,389
down €10,389 (-15.4%), from €67,574 to €57,185
- Gross operating margin -€44,074
down €44,074, from €36,076 to -€7,998
- Taxes -€9,311
no longer reported in 2025 (was €9,311)
- Financial charges +€1,312
up €1,312 (+1949.8%), from €67 to €1,379
- Other operating charges -€421
down €421 (-91.0%), from €463 to €42
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 | €105,965 | €91,590 | -€14,375 | -13.6% |
| Formation expenses | 20 | €132 | - | -€132 | |
| Current assets | 29/58 | €105,833 | €91,590 | -€14,243 | -13.5% |
| Stocks and contracts in progress | 3 | €20,713 | €16,220 | -€4,493 | -21.7% |
| Stocks | 30/36 | €20,713 | €16,220 | -€4,493 | -21.7% |
| Amounts receivable within one year | 40/41 | €84,391 | €47,452 | -€36,939 | -43.8% |
| Trade receivables | 40 | €18,904 | €28,512 | +€9,608 | +50.8% |
| Other amounts receivable | 41 | €65,487 | €18,940 | -€46,547 | -71.1% |
| Cash at bank and in hand | 54/58 | €729 | €27,918 | +€27,189 | +3729.0% |
| Total equity and liabilities | 10/49 | €105,965 | €91,590 | -€14,375 | -13.6% |
| Equity | 10/15 | €69,574 | €59,185 | -€10,389 | -14.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,574 | €57,185 | -€10,389 | -15.4% |
| Amounts payable | 17/49 | €36,391 | €32,405 | -€3,986 | -11.0% |
| Amounts payable within one year | 42/48 | €35,391 | €31,405 | -€3,986 | -11.3% |
| Trade debts | 44 | - | €21,876 | +€21,876 | |
| Suppliers | 440/4 | - | €21,876 | +€21,876 | |
| Taxes, remuneration and social security | 45 | €20,390 | €9,463 | -€10,927 | -53.6% |
| Taxes | 450/3 | €20,390 | €9,463 | -€10,927 | -53.6% |
| Other amounts payable | 47/48 | €15,001 | €66 | -€14,935 | -99.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €132 | -€151 | -53.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €572 | €839 | +€266 | +46.5% |
| Other operating charges | 640/8 | €463 | €42 | -€421 | -91.0% |
| Gross operating margin | 9900 | €36,076 | -€7,998 | -€44,074 | |
| Operating profit (loss) | 9901 | €34,758 | -€9,010 | -€43,768 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €67 | €1,379 | +€1,312 | +1949.8% |
| Recurring financial charges | 65 | €67 | €1,379 | +€1,312 | +1949.8% |
| Profit (loss) for the period before taxes | 9903 | €34,691 | -€10,389 | -€45,080 | |
| Income taxes | 67/77 | €9,311 | - | -€9,311 | |
| Profit (loss) for the period | 9904 | €25,380 | -€10,389 | -€35,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,380 | -€10,389 | -€35,769 |
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.