ASHERA: 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.
ASHERA
Largest movements
- Cash -€3,921
down €3,921 (-95.7%), from €4,097 to €176
mainly Advances received (-€9,825) and Trade debts (-€177)
- Receivables within one year -€309
down €309 (-23.4%), from €1,322 to €1,013
of which Trade receivables: -€485
- Advances received -€9,825
down €9,825 (-76.2%), from €12,895 to €3,070
- Profit (loss) carried forward +€2,892
up €2,892 (+20.9%), from -€13,822 to -€10,929
- Tax, wage and social debts +€2,880
up €2,880 (+122.2%), from €2,358 to €5,238
of which Remuneration and social security: +€1,607
- Trade debts -€177
down €177 (-11.4%), from €1,547 to €1,370
- Gross operating margin +€10,470
up €10,470, from -€7,119 to €3,351
- Other operating charges +€212
up €212 (+130.9%), from €162 to €374
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 | €5,478 | €1,248 | -€4,230 | -77.2% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €5,418 | €1,188 | -€4,230 | -78.1% |
| Amounts receivable within one year | 40/41 | €1,322 | €1,013 | -€309 | -23.4% |
| Trade receivables | 40 | €1,322 | €836 | -€485 | -36.7% |
| Other amounts receivable | 41 | €0 | €177 | +€177 | |
| Cash at bank and in hand | 54/58 | €4,097 | €176 | -€3,921 | -95.7% |
| Total equity and liabilities | 10/49 | €5,478 | €1,248 | -€4,230 | -77.2% |
| Equity | 10/15 | -€11,322 | -€8,429 | +€2,892 | +25.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,822 | -€10,929 | +€2,892 | +20.9% |
| Amounts payable | 17/49 | €16,800 | €9,678 | -€7,122 | -42.4% |
| Amounts payable within one year | 42/48 | €16,800 | €9,678 | -€7,122 | -42.4% |
| Trade debts | 44 | €1,547 | €1,370 | -€177 | -11.4% |
| Suppliers | 440/4 | €1,547 | €1,370 | -€177 | -11.4% |
| Advances received on contracts in progress | 46 | €12,895 | €3,070 | -€9,825 | -76.2% |
| Taxes, remuneration and social security | 45 | €2,358 | €5,238 | +€2,880 | +122.2% |
| Taxes | 450/3 | €1,558 | €2,831 | +€1,273 | +81.7% |
| Remuneration and social security | 454/9 | €800 | €2,407 | +€1,607 | +201.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €162 | €374 | +€212 | +130.9% |
| Gross operating margin | 9900 | -€7,119 | €3,351 | +€10,470 | |
| Operating profit (loss) | 9901 | -€7,281 | €2,977 | +€10,258 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €78 | €85 | +€7 | +9.4% |
| Recurring financial charges | 65 | €78 | €85 | +€7 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,356 | €2,892 | +€10,248 | |
| Profit (loss) for the period | 9904 | -€7,356 | €2,892 | +€10,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,356 | €2,892 | +€10,248 |
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 30 September 2026 via checked.be.