ASI GROUPS: 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 GROUPS
Largest movements
- Cash +€67,293
up €67,293 (+161,840%), from €42 to €67,335
mainly Trade debts (+€86,903) and Tax, wage and social debts (+€45,442)
- Receivables within one year +€60,117
up €60,117 (+254%), from €23,671 to €83,788
of which Trade receivables: +€41,425
- Tangible fixed assets +€54,840
up €54,840 (+115%), from €47,715 to €102,554
- Financial fixed assets +€6,000
up €6,000 (+120%), from €5,000 to €11,000
- Trade debts +€86,903
up €86,903 (+402%), from €21,614 to €108,517
- Tax, wage and social debts +€45,442
up €45,442 (+348%), from €13,075 to €58,517
of which Taxes: +€35,831
- Debts after one year +€32,234
up €32,234 (+75.6%), from €42,633 to €74,867
- Current portion of long-term debt +€16,100
up €16,100 (+99.5%), from €16,175 to €32,275
- Profit (loss) carried forward +€10,167
up €10,167 (+39.6%), from -€25,668 to -€15,501
- Gross operating margin +€142,816
up €142,816 (+286%), from €50,001 to €192,817
- Staff costs +€85,926
up €85,926 (+158%), from €54,415 to €140,340
- Depreciation +€20,038
up €20,038 (+168%), from €11,962 to €32,000
- Financial charges -€4,298
down €4,298 (-78.1%), from €5,501 to €1,203
- Taxes +€3,949
new in 2024: €3,949
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.
Derived cash bridge
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 | €77,929 | €268,775 | +€190,846 | +245% |
| Fixed assets | 21/28 | €52,715 | €113,554 | +€60,840 | +115% |
| Tangible fixed assets | 22/27 | €47,715 | €102,554 | +€54,840 | +115% |
| Leasing and similar rights | 25 | €47,715 | €102,554 | +€54,840 | +115% |
| Financial fixed assets | 28 | €5,000 | €11,000 | +€6,000 | +120% |
| Current assets | 29/58 | €25,215 | €155,221 | +€130,006 | +516% |
| Amounts receivable within one year | 40/41 | €23,671 | €83,788 | +€60,117 | +254% |
| Trade receivables | 40 | €22,230 | €63,655 | +€41,425 | +186% |
| Other amounts receivable | 41 | €1,441 | €20,133 | +€18,692 | +1,297% |
| Cash at bank and in hand | 54/58 | €42 | €67,335 | +€67,293 | +161,840% |
| Deferred charges and accrued income | 490/1 | €1,502 | €4,098 | +€2,597 | +173% |
| Total equity and liabilities | 10/49 | €77,929 | €268,775 | +€190,846 | +245% |
| Equity | 10/15 | -€15,568 | -€5,401 | +€10,167 | +65.3% |
| Contributions | 10/11 | €10,100 | €10,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,668 | -€15,501 | +€10,167 | +39.6% |
| Amounts payable | 17/49 | €93,497 | €274,176 | +€180,679 | +193% |
| Amounts payable after more than one year | 17 | €42,633 | €74,867 | +€32,234 | +75.6% |
| Financial debts | 170/4 | €42,633 | €74,867 | +€32,234 | +75.6% |
| Amounts payable within one year | 42/48 | €50,864 | €199,309 | +€148,445 | +292% |
| Current portion of amounts payable after more than one year | 42 | €16,175 | €32,275 | +€16,100 | +99.5% |
| Trade debts | 44 | €21,614 | €108,517 | +€86,903 | +402% |
| Suppliers | 440/4 | €21,614 | €108,517 | +€86,903 | +402% |
| Taxes, remuneration and social security | 45 | €13,075 | €58,517 | +€45,442 | +348% |
| Taxes | 450/3 | €10,217 | €46,048 | +€35,831 | +351% |
| Remuneration and social security | 454/9 | €2,859 | €12,469 | +€9,611 | +336% |
| Remuneration, social security and pensions | 62 | €54,415 | €140,340 | +€85,926 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,962 | €32,000 | +€20,038 | +168% |
| Other operating charges | 640/8 | €6,876 | €5,157 | -€1,719 | -25.0% |
| Gross operating margin | 9900 | €50,001 | €192,817 | +€142,816 | +286% |
| Operating profit (loss) | 9901 | -€23,252 | €15,320 | +€38,571 | |
| Financial income | 75/76B | €213 | - | -€213 | |
| Recurring financial income | 75 | €213 | - | -€213 | |
| Financial charges | 65/66B | €5,501 | €1,203 | -€4,298 | -78.1% |
| Recurring financial charges | 65 | €5,501 | €1,203 | -€4,298 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,540 | €14,117 | +€42,657 | |
| Income taxes | 67/77 | - | €3,949 | +€3,949 | |
| Profit (loss) for the period | 9904 | -€28,540 | €10,167 | +€38,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,540 | €10,167 | +€38,707 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.