ASI OPTIM: 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 OPTIM
Largest movements
- Current assets +€10,566
up €10,566 (+7.9%), from €133,261 to €143,827
of which Receivables within one year: +€10,895
- Financial fixed assets +€2,400
new in 2021: €2,400
- Profit (loss) carried forward +€51,269
up €51,269 (+110.5%), from €46,403 to €97,672
- Debts within one year -€37,710
down €37,710 (-42.7%), from €88,287 to €50,577
- Gross operating margin -€70,508
down €70,508 (-55.5%), from €127,079 to €56,571
- Financial income +€11,953
new in 2021: €11,953
- Taxes +€3,424
up €3,424 (+33.4%), from €10,261 to €13,685
- Financial charges +€2,324
new in 2021: €2,324
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,790 | €149,349 | +€13,559 | +10.0% |
| Fixed assets | 21/28 | €2,529 | €5,522 | +€2,993 | +118.4% |
| Tangible fixed assets | 22/27 | €2,529 | €3,122 | +€593 | +23.5% |
| Furniture and vehicles | 24 | - | €3,122 | +€3,122 | |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €133,261 | €143,827 | +€10,566 | +7.9% |
| Amounts receivable within one year | 40/41 | €132,618 | €143,513 | +€10,895 | +8.2% |
| Trade receivables | 40 | - | €37,763 | +€37,763 | |
| Other amounts receivable | 41 | - | €105,749 | +€105,749 | |
| Deferred charges and accrued income | 490/1 | - | €314 | +€314 | |
| Total equity and liabilities | 10/49 | €135,790 | €149,349 | +€13,559 | +10.0% |
| Equity | 10/15 | €47,503 | €98,772 | +€51,269 | +107.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €100 | +€100 | |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €46,403 | €97,672 | +€51,269 | +110.5% |
| Amounts payable | 17/49 | €88,287 | €50,577 | -€37,710 | -42.7% |
| Amounts payable within one year | 42/48 | €88,287 | €50,577 | -€37,710 | -42.7% |
| Financial debts | 43 | - | €3,748 | +€3,748 | |
| Credit institutions | 430/8 | - | €3,748 | +€3,748 | |
| Trade debts | 44 | €1,305 | €22,883 | +€21,578 | +1653.5% |
| Suppliers | 440/4 | - | €22,883 | +€22,883 | |
| Taxes, remuneration and social security | 45 | - | €23,946 | +€23,946 | |
| Taxes | 450/3 | - | €23,946 | +€23,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €1,207 | +€1,136 | +1599.7% |
| Other operating charges | 640/8 | - | €40 | +€40 | |
| Gross operating margin | 9900 | €127,079 | €56,571 | -€70,508 | -55.5% |
| Operating profit (loss) | 9901 | €126,842 | €55,325 | -€71,517 | -56.4% |
| Financial income | 75/76B | - | €11,953 | +€11,953 | |
| Recurring financial income | 75 | €5,414 | €11,953 | +€6,539 | +120.8% |
| Financial charges | 65/66B | - | €2,324 | +€2,324 | |
| Recurring financial charges | 65 | €492 | €2,324 | +€1,832 | +372.4% |
| Profit (loss) for the period before taxes | 9903 | €131,764 | €64,954 | -€66,810 | -50.7% |
| Income taxes | 67/77 | €10,261 | €13,685 | +€3,424 | +33.4% |
| Profit (loss) for the period | 9904 | €121,503 | €51,268 | -€70,235 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €121,503 | €51,268 | -€70,235 | -57.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2020 and 30 September 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.