ASHU: 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.
ASHU
Largest movements
- Receivables within one year -€4,162
no longer reported in 2025 (was €4,162)
- Tangible fixed assets -€3,815
down €3,815 (-40.2%), from €9,489 to €5,674
of which Furniture and vehicles: -€2,714
- Trade debts -€6,791
no longer reported in 2025 (was €6,791)
- Tax, wage and social debts -€1,494
down €1,494 (-57.7%), from €2,587 to €1,093
of which Remuneration and social security: -€2,587
- Other debts +€1,490
up €1,490 (+112%), from €1,335 to €2,825
- Profit (loss) carried forward -€1,184
down €1,184 (-36.3%), from -€3,260 to -€4,444
- Staff costs -€31,772
down €31,772, from €29,905 to -€1,867
- Gross operating margin -€29,753
down €29,753 (-92.8%), from €32,059 to €2,307
- Other operating charges -€8,783
down €8,783 (-97.0%), from €9,058 to €275
- Taxes +€3,346
up €3,346, from -€2,079 to €1,267
- Financial income -€1,068
no longer reported in 2025 (was €1,068)
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 | €13,652 | €5,674 | -€7,978 | -58.4% |
| Fixed assets | 21/28 | €9,489 | €5,674 | -€3,815 | -40.2% |
| Tangible fixed assets | 22/27 | €9,489 | €5,674 | -€3,815 | -40.2% |
| Plant, machinery and equipment | 23 | €2,062 | €1,838 | -€224 | -10.9% |
| Furniture and vehicles | 24 | €2,714 | - | -€2,714 | |
| Other tangible fixed assets | 26 | €4,713 | €3,836 | -€877 | -18.6% |
| Current assets | 29/58 | €4,163 | - | -€4,163 | |
| Amounts receivable within one year | 40/41 | €4,162 | - | -€4,162 | |
| Other amounts receivable | 41 | €4,162 | - | -€4,162 | |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €13,652 | €5,674 | -€7,978 | -58.4% |
| Equity | 10/15 | €2,940 | €1,756 | -€1,184 | -40.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€3,260 | -€4,444 | -€1,184 | -36.3% |
| Amounts payable | 17/49 | €10,712 | €3,917 | -€6,795 | -63.4% |
| Amounts payable within one year | 42/48 | €10,712 | €3,917 | -€6,795 | -63.4% |
| Trade debts | 44 | €6,791 | - | -€6,791 | |
| Suppliers | 440/4 | €6,791 | - | -€6,791 | |
| Taxes, remuneration and social security | 45 | €2,587 | €1,093 | -€1,494 | -57.7% |
| Taxes | 450/3 | - | €1,093 | +€1,093 | |
| Remuneration and social security | 454/9 | €2,587 | - | -€2,587 | |
| Other amounts payable | 47/48 | €1,335 | €2,825 | +€1,490 | +112% |
| Remuneration, social security and pensions | 62 | €29,905 | -€1,867 | -€31,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,272 | €3,815 | +€543 | +16.6% |
| Other operating charges | 640/8 | €9,058 | €275 | -€8,783 | -97.0% |
| Gross operating margin | 9900 | €32,059 | €2,307 | -€29,753 | -92.8% |
| Operating profit (loss) | 9901 | -€10,176 | €84 | +€10,259 | |
| Financial income | 75/76B | €1,068 | - | -€1,068 | |
| Recurring financial income | 75 | €1,068 | - | -€1,068 | |
| Financial charges | 65/66B | €851 | €0 | -€851 | -100.0% |
| Recurring financial charges | 65 | €851 | €0 | -€851 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,959 | €84 | +€10,043 | |
| Income taxes | 67/77 | -€2,079 | €1,267 | +€3,346 | |
| Profit (loss) for the period | 9904 | -€7,880 | -€1,184 | +€6,697 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,880 | -€1,184 | +€6,697 | +85.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.