ASHA: 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.
ASHA
Largest movements
- Receivables within one year +€40,684
up €40,684 (+106.7%), from €38,125 to €78,809
of which Other amounts receivable: +€54,623
- Cash -€37,784
down €37,784 (-28.1%), from €134,650 to €96,866
mainly Receivables within one year (-€40,684) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets +€10,467
up €10,467 (+1681.4%), from €623 to €11,090
- Tax, wage and social debts +€16,705
up €16,705 (+660.2%), from €2,530 to €19,235
- Profit (loss) carried forward -€4,126
down €4,126 (-2.8%), from €148,220 to €144,094
- Gross operating margin -€3,431
down €3,431 (-6.4%), from €53,563 to €50,131
- Depreciation +€3,328
up €3,328 (+483.6%), from €688 to €4,017
- Taxes -€1,428
down €1,428 (-13.4%), from €10,623 to €9,195
- Financial income -€1,011
down €1,011 (-86.8%), from €1,166 to €154
- Financial charges -€821
down €821 (-50.6%), from €1,621 to €800
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 | €173,705 | €186,889 | +€13,184 | +7.6% |
| Fixed assets | 21/28 | €623 | €11,090 | +€10,467 | +1681.4% |
| Tangible fixed assets | 22/27 | €623 | €11,090 | +€10,467 | +1681.4% |
| Furniture and vehicles | 24 | €623 | €11,090 | +€10,467 | +1681.4% |
| Current assets | 29/58 | €173,083 | €175,800 | +€2,717 | +1.6% |
| Amounts receivable within one year | 40/41 | €38,125 | €78,809 | +€40,684 | +106.7% |
| Trade receivables | 40 | €22,748 | €8,809 | -€13,939 | -61.3% |
| Other amounts receivable | 41 | €15,377 | €70,000 | +€54,623 | +355.2% |
| Cash at bank and in hand | 54/58 | €134,650 | €96,866 | -€37,784 | -28.1% |
| Deferred charges and accrued income | 490/1 | €308 | €125 | -€183 | -59.3% |
| Total equity and liabilities | 10/49 | €173,705 | €186,889 | +€13,184 | +7.6% |
| Equity | 10/15 | €168,680 | €164,554 | -€4,126 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,220 | €144,094 | -€4,126 | -2.8% |
| Amounts payable | 17/49 | €5,026 | €22,336 | +€17,310 | +344.4% |
| Amounts payable within one year | 42/48 | €5,026 | €22,336 | +€17,310 | +344.4% |
| Trade debts | 44 | €885 | €1,489 | +€605 | +68.4% |
| Suppliers | 440/4 | €885 | €1,489 | +€605 | +68.4% |
| Taxes, remuneration and social security | 45 | €2,530 | €19,235 | +€16,705 | +660.2% |
| Taxes | 450/3 | €2,530 | €19,235 | +€16,705 | +660.2% |
| Other amounts payable | 47/48 | €1,611 | €1,611 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €4,017 | +€3,328 | +483.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €53,563 | €50,131 | -€3,431 | -6.4% |
| Operating profit (loss) | 9901 | €52,487 | €45,715 | -€6,772 | -12.9% |
| Financial income | 75/76B | €1,166 | €154 | -€1,011 | -86.8% |
| Recurring financial income | 75 | €1,166 | €154 | -€1,011 | -86.8% |
| Financial charges | 65/66B | €1,621 | €800 | -€821 | -50.6% |
| Recurring financial charges | 65 | €1,621 | €800 | -€821 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €52,032 | €45,069 | -€6,963 | -13.4% |
| Income taxes | 67/77 | €10,623 | €9,195 | -€1,428 | -13.4% |
| Profit (loss) for the period | 9904 | €41,409 | €35,874 | -€5,535 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,409 | €35,874 | -€5,535 | -13.4% |
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 5 October 2026 via checked.be.