ASHAB: 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.
ASHAB
Largest movements
- Receivables within one year -€66,109
down €66,109 (-94.3%), from €70,120 to €4,011
of which Trade receivables: -€66,896
- Tangible fixed assets +€31,600
up €31,600 (+181.5%), from €17,411 to €49,011
of which Furniture and vehicles: +€30,077
- Cash -€21,723
down €21,723 (-90.5%), from €24,006 to €2,282
mainly Accrued charges and deferred income (-€72,659) and Investment in fixed assets (net) (-€48,000)
- Accrued charges and deferred income -€72,659
no longer reported in 2024 (was €72,659)
- Tax, wage and social debts +€24,287
up €24,287 (+342.6%), from €7,088 to €31,376
of which Taxes: +€24,107
- Profit (loss) carried forward -€9,025
new in 2024: -€9,025
- Other debts +€2,654
new in 2024: €2,654
- Trade debts -€1,277
down €1,277 (-76.6%), from €1,668 to €391
- Gross operating margin -€76,699
down €76,699 (-84.5%), from €90,760 to €14,061
- Depreciation +€13,392
up €13,392 (+445.1%), from €3,008 to €16,400
- Taxes -€7,521
down €7,521, from €7,088 to -€433
- Other operating charges +€2,675
up €2,675 (+258.3%), from €1,036 to €3,711
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,537 | €55,516 | -€56,020 | -50.2% |
| Fixed assets | 21/28 | €17,411 | €49,011 | +€31,600 | +181.5% |
| Tangible fixed assets | 22/27 | €17,411 | €49,011 | +€31,600 | +181.5% |
| Plant, machinery and equipment | 23 | €5,911 | €7,434 | +€1,523 | +25.8% |
| Furniture and vehicles | 24 | €11,500 | €41,577 | +€30,077 | +261.5% |
| Current assets | 29/58 | €94,125 | €6,505 | -€87,620 | -93.1% |
| Amounts receivable within one year | 40/41 | €70,120 | €4,011 | -€66,109 | -94.3% |
| Trade receivables | 40 | €66,896 | - | -€66,896 | |
| Other amounts receivable | 41 | €3,223 | €4,011 | +€788 | +24.4% |
| Cash at bank and in hand | 54/58 | €24,006 | €2,282 | -€21,723 | -90.5% |
| Deferred charges and accrued income | 490/1 | - | €212 | +€212 | |
| Total equity and liabilities | 10/49 | €111,537 | €55,516 | -€56,020 | -50.2% |
| Equity | 10/15 | €30,121 | €21,096 | -€9,025 | -30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €25,121 | €25,121 | = | 0.0% |
| Distributable reserves | 133 | €25,121 | €25,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,025 | -€9,025 | |
| Amounts payable | 17/49 | €81,416 | €34,420 | -€46,996 | -57.7% |
| Amounts payable within one year | 42/48 | €8,757 | €34,420 | +€25,664 | +293.1% |
| Trade debts | 44 | €1,668 | €391 | -€1,277 | -76.6% |
| Suppliers | 440/4 | €1,668 | €391 | -€1,277 | -76.6% |
| Taxes, remuneration and social security | 45 | €7,088 | €31,376 | +€24,287 | +342.6% |
| Taxes | 450/3 | €7,088 | €31,196 | +€24,107 | +340.1% |
| Remuneration and social security | 454/9 | - | €180 | +€180 | |
| Other amounts payable | 47/48 | - | €2,654 | +€2,654 | |
| Accrued charges and deferred income | 492/3 | €72,659 | - | -€72,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,008 | €16,400 | +€13,392 | +445.1% |
| Other operating charges | 640/8 | €1,036 | €3,711 | +€2,675 | +258.3% |
| Non-recurring operating charges | 66A | - | €2,579 | +€2,579 | |
| Gross operating margin | 9900 | €90,760 | €14,061 | -€76,699 | -84.5% |
| Operating profit (loss) | 9901 | €86,716 | -€8,628 | -€95,344 | |
| Financial income | 75/76B | €1 | €1 | +€1 | +103.1% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +103.1% |
| Financial charges | 65/66B | €508 | €830 | +€322 | +63.4% |
| Recurring financial charges | 65 | €508 | €830 | +€322 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €86,209 | -€9,457 | -€95,666 | |
| Income taxes | 67/77 | €7,088 | -€433 | -€7,521 | |
| Profit (loss) for the period | 9904 | €79,121 | -€9,025 | -€88,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,121 | -€9,025 | -€88,145 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.