ASI Consulting: 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.
ASI Consulting
Largest movements
- Cash -€104,773
down €104,773 (-71.9%), from €145,678 to €40,905
mainly Contributions, distributions and other (-€170,000) and Other debts (-€25,000)
- Receivables within one year -€2,899
down €2,899 (-5.3%), from €54,406 to €51,507
- Tangible fixed assets -€2,544
down €2,544 (-5.5%), from €46,662 to €44,118
of which Other tangible fixed assets: -€1,313
- Profit (loss) carried forward -€85,244
down €85,244 (-65.4%), from €130,325 to €45,081
- Other debts -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Short-term financial debts +€3,215
new in 2025: €3,215
- Gross operating margin -€14,411
down €14,411 (-11.3%), from €127,103 to €112,692
- Taxes -€5,194
down €5,194 (-17.4%), from €29,914 to €24,720
- Staff costs -€2,554
down €2,554 (-54.3%), from €4,700 to €2,146
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 | €246,746 | €136,530 | -€110,216 | -44.7% |
| Fixed assets | 21/28 | €46,662 | €44,118 | -€2,544 | -5.5% |
| Tangible fixed assets | 22/27 | €46,662 | €44,118 | -€2,544 | -5.5% |
| Land and buildings | 22 | €44,972 | €43,811 | -€1,161 | -2.6% |
| Plant, machinery and equipment | 23 | €377 | €307 | -€70 | -18.6% |
| Other tangible fixed assets | 26 | €1,313 | - | -€1,313 | |
| Current assets | 29/58 | €200,084 | €92,412 | -€107,672 | -53.8% |
| Amounts receivable within one year | 40/41 | €54,406 | €51,507 | -€2,899 | -5.3% |
| Other amounts receivable | 41 | €54,405 | €51,507 | -€2,898 | -5.3% |
| Cash at bank and in hand | 54/58 | €145,678 | €40,905 | -€104,773 | -71.9% |
| Total equity and liabilities | 10/49 | €246,746 | €136,530 | -€110,216 | -44.7% |
| Equity | 10/15 | €150,730 | €65,486 | -€85,244 | -56.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,325 | €45,081 | -€85,244 | -65.4% |
| Amounts payable | 17/49 | €96,016 | €71,044 | -€24,972 | -26.0% |
| Amounts payable within one year | 42/48 | €96,016 | €71,044 | -€24,972 | -26.0% |
| Financial debts | 43 | - | €3,215 | +€3,215 | |
| Other loans | 439 | - | €3,215 | +€3,215 | |
| Trade debts | 44 | €1,573 | €424 | -€1,149 | -73.0% |
| Suppliers | 440/4 | €1,573 | €424 | -€1,149 | -73.0% |
| Taxes, remuneration and social security | 45 | €19,443 | €17,405 | -€2,038 | -10.5% |
| Taxes | 450/3 | €19,443 | €17,405 | -€2,038 | -10.5% |
| Other amounts payable | 47/48 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Remuneration, social security and pensions | 62 | €4,700 | €2,146 | -€2,554 | -54.3% |
| Other operating charges | 640/8 | €876 | €905 | +€29 | +3.3% |
| Gross operating margin | 9900 | €127,103 | €112,692 | -€14,411 | -11.3% |
| Operating profit (loss) | 9901 | €117,697 | €107,097 | -€10,600 | -9.0% |
| Financial income | 75/76B | €2,689 | €2,578 | -€111 | -4.1% |
| Recurring financial income | 75 | €2,689 | €2,578 | -€111 | -4.1% |
| Financial charges | 65/66B | €697 | €199 | -€498 | -71.4% |
| Recurring financial charges | 65 | €697 | €199 | -€498 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €119,689 | €109,476 | -€10,213 | -8.5% |
| Income taxes | 67/77 | €29,914 | €24,720 | -€5,194 | -17.4% |
| Profit (loss) for the period | 9904 | €89,775 | €84,756 | -€5,019 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,775 | €84,756 | -€5,019 | -5.6% |
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 26 October 2026 via checked.be.