ASI: 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.
ASI
Largest movements
- Receivables within one year -€1,964
down €1,964 (-92.3%), from €2,128 to €164
of which Trade receivables: -€1,436
- Cash +€1,825
up €1,825 (+20.6%), from €8,871 to €10,696
mainly Net result for the year (+€15,148) and Receivables within one year (+€1,964)
- Profit (loss) carried forward +€10,814
no longer reported in 2025 (was -€10,814)
- Other debts -€5,600
down €5,600 (-40.5%), from €13,843 to €8,243
- Trade debts -€5,583
down €5,583 (-55.3%), from €10,104 to €4,521
- Reserves +€4,334
new in 2025: €4,334
- Tax, wage and social debts -€4,104
down €4,104 (-82.4%), from €4,983 to €879
of which Remuneration and social security: -€4,428
- Gross operating margin +€8,200
up €8,200 (+83.8%), from €9,789 to €17,989
- Other operating charges -€1,170
down €1,170 (-36.0%), from €3,253 to €2,083
- Financial charges +€782
up €782 (+596.7%), from €131 to €913
- Staff costs -€727
down €727, from €565 to -€162
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 | €23,116 | €22,976 | -€139 | -0.6% |
| Fixed assets | 21/28 | €4,550 | €4,550 | = | 0.0% |
| Financial fixed assets | 28 | €4,550 | €4,550 | = | 0.0% |
| Current assets | 29/58 | €18,566 | €18,426 | -€139 | -0.7% |
| Stocks and contracts in progress | 3 | €7,566 | €7,566 | = | 0.0% |
| Stocks | 30/36 | €7,566 | €7,566 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,128 | €164 | -€1,964 | -92.3% |
| Trade receivables | 40 | €1,600 | €164 | -€1,436 | -89.7% |
| Other amounts receivable | 41 | €529 | - | -€529 | |
| Cash at bank and in hand | 54/58 | €8,871 | €10,696 | +€1,825 | +20.6% |
| Total equity and liabilities | 10/49 | €23,116 | €22,976 | -€139 | -0.6% |
| Equity | 10/15 | -€5,814 | €9,334 | +€15,148 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €4,334 | +€4,334 | |
| Distributable reserves | 133 | - | €4,334 | +€4,334 | |
| Profit (loss) carried forward | 14 | -€10,814 | - | +€10,814 | |
| Amounts payable | 17/49 | €28,929 | €13,643 | -€15,287 | -52.8% |
| Amounts payable within one year | 42/48 | €28,929 | €13,643 | -€15,287 | -52.8% |
| Trade debts | 44 | €10,104 | €4,521 | -€5,583 | -55.3% |
| Suppliers | 440/4 | €10,104 | €4,521 | -€5,583 | -55.3% |
| Taxes, remuneration and social security | 45 | €4,983 | €879 | -€4,104 | -82.4% |
| Taxes | 450/3 | €480 | €804 | +€324 | +67.5% |
| Remuneration and social security | 454/9 | €4,503 | €75 | -€4,428 | -98.3% |
| Other amounts payable | 47/48 | €13,843 | €8,243 | -€5,600 | -40.5% |
| Non-recurring operating income | 76A | €767 | - | -€767 | |
| Remuneration, social security and pensions | 62 | €565 | -€162 | -€727 | |
| Other operating charges | 640/8 | €3,253 | €2,083 | -€1,170 | -36.0% |
| Gross operating margin | 9900 | €9,789 | €17,989 | +€8,200 | +83.8% |
| Operating profit (loss) | 9901 | €5,970 | €16,068 | +€10,098 | +169.1% |
| Financial charges | 65/66B | €131 | €913 | +€782 | +596.7% |
| Recurring financial charges | 65 | €131 | €913 | +€782 | +596.7% |
| Profit (loss) for the period before taxes | 9903 | €5,839 | €15,155 | +€9,316 | +159.5% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | €5,839 | €15,148 | +€9,309 | +159.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,839 | €15,148 | +€9,309 | +159.4% |
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 3 October 2026 via checked.be.