ASHOUR: 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.
ASHOUR
Largest movements
- Cash +€2,189
up €2,189 (+32002.9%), from €7 to €2,196
mainly Trade debts (+€4,742) and Contributions, distributions and other (+€500)
- Receivables within one year -€341
down €341 (-4.2%), from €8,203 to €7,863
of which Other amounts receivable: -€527
- Trade debts +€4,742
up €4,742 (+294.4%), from €1,611 to €6,353
of which Suppliers: +€4,742
- Other debts -€3,683
down €3,683 (-52.7%), from €6,991 to €3,308
- Contributions +€500
up €500, from €0 to €500
- Tax, wage and social debts +€374
up €374 (+34.4%), from €1,089 to €1,463
of which Taxes: +€374
- Other operating charges -€1,685
no longer reported in 2024 (was €1,685)
- Gross operating margin -€1,069
down €1,069 (-45.4%), from €2,355 to €1,286
- Depreciation -€1,001
no longer reported in 2024 (was €1,001)
- Financial charges +€335
up €335 (+556.3%), from €60 to €396
- Taxes -€113
down €113 (-10.4%), from €1,089 to €976
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 | €8,210 | €10,059 | +€1,848 | +22.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €8,210 | €10,059 | +€1,848 | +22.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8,203 | €7,863 | -€341 | -4.2% |
| Trade receivables | 40 | €7,176 | €7,363 | +€186 | +2.6% |
| Other amounts receivable | 41 | €1,027 | €500 | -€527 | -51.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7 | €2,196 | +€2,189 | +32002.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €8,210 | €10,059 | +€1,848 | +22.5% |
| Equity | 10/15 | -€1,480 | -€1,065 | +€415 | +28.0% |
| Contributions | 10/11 | €0 | €500 | +€500 | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,480 | -€1,565 | -€85 | -5.7% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €9,690 | €11,124 | +€1,433 | +14.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,690 | €11,124 | +€1,433 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,611 | €6,353 | +€4,742 | +294.4% |
| Suppliers | 440/4 | €1,611 | €6,353 | +€4,742 | +294.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,089 | €1,463 | +€374 | +34.4% |
| Taxes | 450/3 | €1,089 | €1,463 | +€374 | +34.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,991 | €3,308 | -€3,683 | -52.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | - | -€1,001 | |
| Other operating charges | 640/8 | €1,685 | - | -€1,685 | |
| Gross operating margin | 9900 | €2,355 | €1,286 | -€1,069 | -45.4% |
| Operating profit (loss) | 9901 | -€331 | €1,286 | +€1,617 | |
| Financial charges | 65/66B | €60 | €396 | +€335 | +556.3% |
| Recurring financial charges | 65 | €60 | €396 | +€335 | +556.3% |
| Profit (loss) for the period before taxes | 9903 | -€391 | €891 | +€1,282 | |
| Income taxes | 67/77 | €1,089 | €976 | -€113 | -10.4% |
| Profit (loss) for the period | 9904 | -€1,480 | -€85 | +€1,395 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,480 | -€85 | +€1,395 | +94.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.