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 +€3,098
up €3,098 (+683.7%), from €453 to €3,552
of which Trade receivables: +€2,253
- Cash -€494
down €494 (-23.6%), from €2,096 to €1,602
mainly Tax, wage and social debts (-€3,850) and Receivables within one year (-€3,098)
- Tax, wage and social debts -€3,850
down €3,850 (-22.1%), from €17,447 to €13,598
of which Taxes: -€3,634
- Other debts +€3,830
new in 2025: €3,830
- Trade debts +€2,102
up €2,102 (+234.3%), from €897 to €2,999
- Profit (loss) carried forward +€517
up €517 (+3.3%), from -€15,790 to -€15,273
- Staff costs -€30,996
no longer reported in 2025 (was €30,996)
- Gross operating margin -€6,779
down €6,779 (-84.8%), from €7,995 to €1,216
- Other operating charges -€3,810
down €3,810 (-93.9%), from €4,057 to €246
- Taxes +€401
new in 2025: €401
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 | €2,554 | €5,154 | +€2,600 | +101.8% |
| Current assets | 29/58 | €2,554 | €5,154 | +€2,600 | +101.8% |
| Stocks and contracts in progress | 3 | €5 | - | -€5 | |
| Stocks | 30/36 | €5 | - | -€5 | |
| Amounts receivable within one year | 40/41 | €453 | €3,552 | +€3,098 | +683.7% |
| Trade receivables | 40 | - | €2,253 | +€2,253 | |
| Other amounts receivable | 41 | €453 | €1,298 | +€845 | +186.5% |
| Cash at bank and in hand | 54/58 | €2,096 | €1,602 | -€494 | -23.6% |
| Total equity and liabilities | 10/49 | €2,554 | €5,154 | +€2,600 | +101.8% |
| Equity | 10/15 | -€15,790 | -€15,273 | +€517 | +3.3% |
| Profit (loss) carried forward | 14 | -€15,790 | -€15,273 | +€517 | +3.3% |
| Amounts payable | 17/49 | €18,344 | €20,427 | +€2,082 | +11.4% |
| Amounts payable within one year | 42/48 | €18,344 | €20,427 | +€2,082 | +11.4% |
| Trade debts | 44 | €897 | €2,999 | +€2,102 | +234.3% |
| Suppliers | 440/4 | €897 | €2,999 | +€2,102 | +234.3% |
| Taxes, remuneration and social security | 45 | €17,447 | €13,598 | -€3,850 | -22.1% |
| Taxes | 450/3 | €8,274 | €4,640 | -€3,634 | -43.9% |
| Remuneration and social security | 454/9 | €9,173 | €8,957 | -€216 | -2.3% |
| Other amounts payable | 47/48 | - | €3,830 | +€3,830 | |
| Remuneration, social security and pensions | 62 | €30,996 | - | -€30,996 | |
| Other operating charges | 640/8 | €4,057 | €246 | -€3,810 | -93.9% |
| Gross operating margin | 9900 | €7,995 | €1,216 | -€6,779 | -84.8% |
| Operating profit (loss) | 9901 | -€27,058 | €969 | +€28,027 | |
| Financial charges | 65/66B | €46 | €51 | +€5 | +10.4% |
| Recurring financial charges | 65 | €46 | €51 | +€5 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,104 | €918 | +€28,022 | |
| Income taxes | 67/77 | - | €401 | +€401 | |
| Profit (loss) for the period | 9904 | -€27,104 | €517 | +€27,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,104 | €517 | +€27,621 |
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.