ASÍ - ES: 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.
ASÍ - ES
Largest movements
- Tangible fixed assets -€8,127
down €8,127 (-33.4%), from €24,313 to €16,186
of which Land and buildings: -€7,597
- Receivables within one year +€3,207
up €3,207 (+81.0%), from €3,957 to €7,164
of which Trade receivables: +€3,329
- Cash +€1,196
up €1,196 (+2.3%), from €52,810 to €54,006
mainly Net result for the year (+€12,916) and Depreciation (+€8,127)
- Profit (loss) carried forward +€12,916
up €12,916 (+32.4%), from -€39,874 to -€26,959
- Debts after one year -€9,932
down €9,932 (-32.1%), from €30,955 to €21,024
- Trade debts -€6,895
down €6,895 (-62.6%), from €11,006 to €4,111
- Gross operating margin +€35,569
up €35,569, from -€9,769 to €25,799
- Staff costs -€16,399
down €16,399 (-91.8%), from €17,855 to €1,456
- Financial charges -€807
down €807 (-35.9%), from €2,251 to €1,443
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 | €82,915 | €78,864 | -€4,051 | -4.9% |
| Fixed assets | 21/28 | €24,363 | €16,236 | -€8,127 | -33.4% |
| Tangible fixed assets | 22/27 | €24,313 | €16,186 | -€8,127 | -33.4% |
| Land and buildings | 22 | €22,792 | €15,194 | -€7,597 | -33.3% |
| Other tangible fixed assets | 26 | €1,521 | €992 | -€530 | -34.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €58,552 | €62,628 | +€4,076 | +7.0% |
| Amounts receivable within one year | 40/41 | €3,957 | €7,164 | +€3,207 | +81.0% |
| Trade receivables | 40 | €3,835 | €7,164 | +€3,329 | +86.8% |
| Other amounts receivable | 41 | €122 | - | -€122 | |
| Cash at bank and in hand | 54/58 | €52,810 | €54,006 | +€1,196 | +2.3% |
| Deferred charges and accrued income | 490/1 | €1,785 | €1,458 | -€327 | -18.3% |
| Total equity and liabilities | 10/49 | €82,915 | €78,864 | -€4,051 | -4.9% |
| Equity | 10/15 | €18,270 | €31,185 | +€12,916 | +70.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,544 | €39,544 | = | 0.0% |
| Distributable reserves | 133 | €39,544 | €39,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,874 | -€26,959 | +€12,916 | +32.4% |
| Amounts payable | 17/49 | €64,645 | €47,679 | -€16,967 | -26.2% |
| Amounts payable after more than one year | 17 | €30,955 | €21,024 | -€9,932 | -32.1% |
| Financial debts | 170/4 | €30,955 | €21,024 | -€9,932 | -32.1% |
| Amounts payable within one year | 42/48 | €33,690 | €26,655 | -€7,035 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €9,564 | €9,932 | +€368 | +3.8% |
| Trade debts | 44 | €11,006 | €4,111 | -€6,895 | -62.6% |
| Suppliers | 440/4 | €11,006 | €4,111 | -€6,895 | -62.6% |
| Taxes, remuneration and social security | 45 | €3,959 | €3,610 | -€349 | -8.8% |
| Taxes | 450/3 | €2,546 | €3,610 | +€1,064 | +41.8% |
| Remuneration and social security | 454/9 | €1,413 | - | -€1,413 | |
| Other amounts payable | 47/48 | €9,161 | €9,002 | -€159 | -1.7% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €17,855 | €1,456 | -€16,399 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,127 | €8,127 | = | 0.0% |
| Other operating charges | 640/8 | €1,755 | €1,767 | +€12 | +0.7% |
| Gross operating margin | 9900 | -€9,769 | €25,799 | +€35,569 | |
| Operating profit (loss) | 9901 | -€37,506 | €14,449 | +€51,955 | |
| Financial income | 75/76B | €10 | €42 | +€31 | +304% |
| Recurring financial income | 75 | €10 | €42 | +€31 | +304% |
| Financial charges | 65/66B | €2,251 | €1,443 | -€807 | -35.9% |
| Recurring financial charges | 65 | €2,251 | €1,443 | -€807 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,746 | €13,048 | +€52,794 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€39,874 | €12,916 | +€52,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,874 | €12,916 | +€52,790 |
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.