ASHER'S: what changed
Two financial 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.
ASHER'S
Largest movements
- Receivables within one year +€1,154
up €1,154 (+163%), from €707 to €1,861
of which Other amounts receivable: +€1,544
- Other debts +€20,945
up €20,945 (+574%), from €3,647 to €24,592
- Profit (loss) carried forward -€20,364
down €20,364 (-27.5%), from €74,128 to €53,764
- Gross operating margin -€11,865
down €11,865 (-159%), from -€7,470 to -€19,335
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.
Derived cash bridge
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 | €84,187 | €84,372 | +€185 | +0.2% |
| Fixed assets | 21/28 | €20 | €0 | -€20 | -100% |
| Tangible fixed assets | 22/27 | €20 | €0 | -€20 | -100% |
| Plant, machinery and equipment | 23 | €20 | €0 | -€20 | -100% |
| Current assets | 29/58 | €84,167 | €84,372 | +€205 | +0.2% |
| Amounts receivable after more than one year | 29 | €80,728 | €80,728 | +€0 | 0.0% |
| Other amounts receivable | 291 | €80,728 | €80,728 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €707 | €1,861 | +€1,154 | +163% |
| Trade receivables | 40 | €390 | - | -€390 | |
| Other amounts receivable | 41 | €317 | €1,861 | +€1,544 | +487% |
| Cash at bank and in hand | 54/58 | €1,855 | €1,453 | -€402 | -21.7% |
| Deferred charges and accrued income | 490/1 | €877 | €330 | -€547 | -62.4% |
| Total equity and liabilities | 10/49 | €84,187 | €84,372 | +€185 | +0.2% |
| Equity | 10/15 | €79,128 | €58,764 | -€20,364 | -25.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,128 | €53,764 | -€20,364 | -27.5% |
| Amounts payable | 17/49 | €5,059 | €25,609 | +€20,550 | +406% |
| Amounts payable within one year | 42/48 | €5,058 | €25,609 | +€20,551 | +406% |
| Trade debts | 44 | €1,066 | €670 | -€396 | -37.2% |
| Suppliers | 440/4 | €1,066 | €670 | -€396 | -37.2% |
| Taxes, remuneration and social security | 45 | €345 | €347 | +€2 | +0.5% |
| Taxes | 450/3 | €345 | €347 | +€2 | +0.5% |
| Other amounts payable | 47/48 | €3,647 | €24,592 | +€20,945 | +574% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €19 | -€112 | -85.3% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.9% |
| Gross operating margin | 9900 | -€7,470 | -€19,335 | -€11,865 | -159% |
| Operating profit (loss) | 9901 | -€8,100 | -€19,868 | -€11,768 | -145% |
| Financial charges | 65/66B | €136 | €150 | +€14 | +10.3% |
| Recurring financial charges | 65 | €136 | €150 | +€14 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,236 | -€20,018 | -€11,782 | -143% |
| Income taxes | 67/77 | €345 | €347 | +€2 | +0.5% |
| Profit (loss) for the period | 9904 | -€8,581 | -€20,365 | -€11,784 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,581 | -€20,365 | -€11,784 | -137% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.