ASI CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€41,936
new in 2024: €41,936
- Cash -€21,935
down €21,935 (-87.1%), from €25,176 to €3,241
mainly Investment in fixed assets (net) (-€52,420) and Receivables within one year (-€21,825)
- Receivables within one year +€21,825
up €21,825 (+30.1%), from €72,442 to €94,266
of which Trade receivables: +€19,361
- Debts after one year +€27,638
new in 2024: €27,638
- Profit (loss) carried forward +€22,375
up €22,375 (+32.0%), from €69,862 to €92,237
- Trade debts -€21,095
down €21,095 (-76.3%), from €27,656 to €6,561
- Current portion of long-term debt +€12,908
new in 2024: €12,908
- Depreciation +€10,484
new in 2024: €10,484
- Gross operating margin +€8,957
up €8,957 (+21.9%), from €40,902 to €49,859
- Staff costs +€7,514
new in 2024: €7,514
- Taxes +€6,306
up €6,306 (+511.5%), from €1,233 to €7,538
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 | €97,617 | €139,444 | +€41,826 | +42.8% |
| Fixed assets | 21/28 | - | €41,936 | +€41,936 | |
| Tangible fixed assets | 22/27 | - | €41,936 | +€41,936 | |
| Furniture and vehicles | 24 | - | €41,936 | +€41,936 | |
| Current assets | 29/58 | €97,617 | €97,507 | -€110 | -0.1% |
| Amounts receivable within one year | 40/41 | €72,442 | €94,266 | +€21,825 | +30.1% |
| Trade receivables | 40 | €59,830 | €79,191 | +€19,361 | +32.4% |
| Other amounts receivable | 41 | €12,611 | €15,075 | +€2,464 | +19.5% |
| Cash at bank and in hand | 54/58 | €25,176 | €3,241 | -€21,935 | -87.1% |
| Total equity and liabilities | 10/49 | €97,617 | €139,444 | +€41,826 | +42.8% |
| Equity | 10/15 | €69,962 | €92,337 | +€22,375 | +32.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,862 | €92,237 | +€22,375 | +32.0% |
| Amounts payable | 17/49 | €27,656 | €47,107 | +€19,451 | +70.3% |
| Amounts payable after more than one year | 17 | - | €27,638 | +€27,638 | |
| Financial debts | 170/4 | - | €27,638 | +€27,638 | |
| Amounts payable within one year | 42/48 | €27,656 | €19,469 | -€8,187 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | - | €12,908 | +€12,908 | |
| Trade debts | 44 | €27,656 | €6,561 | -€21,095 | -76.3% |
| Suppliers | 440/4 | €27,656 | €6,561 | -€21,095 | -76.3% |
| Remuneration, social security and pensions | 62 | - | €7,514 | +€7,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,484 | +€10,484 | |
| Other operating charges | 640/8 | €1,145 | €1,151 | +€6 | +0.5% |
| Gross operating margin | 9900 | €40,902 | €49,859 | +€8,957 | +21.9% |
| Operating profit (loss) | 9901 | €39,758 | €30,710 | -€9,048 | -22.8% |
| Financial charges | 65/66B | €540 | €796 | +€257 | +47.6% |
| Recurring financial charges | 65 | €540 | €796 | +€257 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €39,218 | €29,913 | -€9,305 | -23.7% |
| Income taxes | 67/77 | €1,233 | €7,538 | +€6,306 | +511.5% |
| Profit (loss) for the period | 9904 | €37,985 | €22,375 | -€15,610 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,985 | €22,375 | -€15,610 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.