ASHAMKA: 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.
ASHAMKA
Largest movements
- Tangible fixed assets -€15,113
down €15,113 (-15.7%), from €96,276 to €81,163
of which Land and buildings: -€14,663
- Cash +€1,143
up €1,143 (+432.4%), from €264 to €1,407
mainly Depreciation (+€15,113) and Net result for the year (+€8,345)
- Debts after one year -€27,260
down €27,260 (-38.3%), from €71,142 to €43,881
- Profit (loss) carried forward +€8,345
up €8,345 (+21.1%), from -€39,632 to -€31,287
- Other debts +€4,532
up €4,532 (+15.9%), from €28,503 to €33,035
- Current portion of long-term debt +€1,493
up €1,493 (+5.8%), from €25,767 to €27,260
- Trade debts -€1,209
down €1,209 (-95.4%), from €1,267 to €58
- Gross operating margin +€6,053
up €6,053 (+21.9%), from €27,683 to €33,735
- Financial charges -€1,175
down €1,175 (-16.3%), from €7,213 to €6,037
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 | €101,368 | €87,324 | -€14,045 | -13.9% |
| Fixed assets | 21/28 | €96,276 | €81,163 | -€15,113 | -15.7% |
| Tangible fixed assets | 22/27 | €96,276 | €81,163 | -€15,113 | -15.7% |
| Land and buildings | 22 | €95,716 | €81,053 | -€14,663 | -15.3% |
| Plant, machinery and equipment | 23 | €193 | €110 | -€83 | -42.9% |
| Furniture and vehicles | 24 | €368 | - | -€368 | |
| Current assets | 29/58 | €5,092 | €6,160 | +€1,068 | +21.0% |
| Stocks and contracts in progress | 3 | €4,078 | €4,178 | +€100 | +2.4% |
| Stocks | 30/36 | €4,078 | €4,178 | +€100 | +2.4% |
| Amounts receivable within one year | 40/41 | €277 | €84 | -€194 | -69.8% |
| Other amounts receivable | 41 | €277 | €84 | -€194 | -69.8% |
| Cash at bank and in hand | 54/58 | €264 | €1,407 | +€1,143 | +432.4% |
| Deferred charges and accrued income | 490/1 | €472 | €492 | +€20 | +4.1% |
| Total equity and liabilities | 10/49 | €101,368 | €87,324 | -€14,045 | -13.9% |
| Equity | 10/15 | -€33,214 | -€24,869 | +€8,345 | +25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €218 | €218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €218 | €218 | = | 0.0% |
| Reserves not available under the articles | 1311 | €218 | €218 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,632 | -€31,287 | +€8,345 | +21.1% |
| Amounts payable | 17/49 | €134,583 | €112,193 | -€22,390 | -16.6% |
| Amounts payable after more than one year | 17 | €71,142 | €43,881 | -€27,260 | -38.3% |
| Financial debts | 170/4 | €71,142 | €43,881 | -€27,260 | -38.3% |
| Amounts payable within one year | 42/48 | €63,441 | €68,311 | +€4,871 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €25,767 | €27,260 | +€1,493 | +5.8% |
| Financial debts | 43 | €4,060 | €3,729 | -€331 | -8.2% |
| Credit institutions | 430/8 | €4,060 | €3,729 | -€331 | -8.2% |
| Trade debts | 44 | €1,267 | €58 | -€1,209 | -95.4% |
| Suppliers | 440/4 | €1,267 | €58 | -€1,209 | -95.4% |
| Taxes, remuneration and social security | 45 | €3,844 | €4,229 | +€385 | +10.0% |
| Taxes | 450/3 | €3,844 | €4,229 | +€385 | +10.0% |
| Other amounts payable | 47/48 | €28,503 | €33,035 | +€4,532 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,368 | €15,113 | -€255 | -1.7% |
| Other operating charges | 640/8 | €3,884 | €3,939 | +€55 | +1.4% |
| Gross operating margin | 9900 | €27,683 | €33,735 | +€6,053 | +21.9% |
| Operating profit (loss) | 9901 | €8,431 | €14,683 | +€6,253 | +74.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €7,213 | €6,037 | -€1,175 | -16.3% |
| Recurring financial charges | 65 | €7,213 | €6,037 | -€1,175 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €1,219 | €8,646 | +€7,427 | +609.2% |
| Income taxes | 67/77 | €287 | €301 | +€14 | +4.9% |
| Profit (loss) for the period | 9904 | €932 | €8,345 | +€7,413 | +795.4% |
| Profit (loss) for the period to be appropriated | 9905 | €932 | €8,345 | +€7,413 | +795.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.