ASIA: 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.
ASIA
Largest movements
- Cash +€15,129
up €15,129 (+97.9%), from €15,447 to €30,576
mainly Other debts (+€31,919) and Depreciation (+€2,610)
- Stocks and contracts +€11,292
up €11,292 (+25.1%), from €45,000 to €56,292
- Tangible fixed assets -€2,610
down €2,610 (-43.1%), from €6,061 to €3,451
of which Furniture and vehicles: -€1,790
- Receivables within one year +€1,941
up €1,941 (+35.2%), from €5,514 to €7,455
of which Trade receivables: +€2,556
- Deferred charges and accrued income -€1,417
no longer reported in 2024 (was €1,417)
- Other debts +€31,919
up €31,919 (+31.7%), from €100,810 to €132,729
- Trade debts -€4,640
down €4,640 (-39.6%), from €11,709 to €7,069
- Profit (loss) carried forward -€4,019
down €4,019 (-6.6%), from -€60,910 to -€64,929
- Tax, wage and social debts +€1,075
up €1,075 (+6.9%), from €15,630 to €16,705
of which Taxes: +€4,669
- Gross operating margin +€38,076
up €38,076, from -€8,771 to €29,305
- Staff costs +€12,359
up €12,359 (+115.0%), from €10,743 to €23,102
- Other operating charges +€5,131
up €5,131 (+358.8%), from €1,430 to €6,561
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 | €73,439 | €97,774 | +€24,335 | +33.1% |
| Fixed assets | 21/28 | €6,061 | €3,451 | -€2,610 | -43.1% |
| Tangible fixed assets | 22/27 | €6,061 | €3,451 | -€2,610 | -43.1% |
| Plant, machinery and equipment | 23 | €2,603 | €1,783 | -€820 | -31.5% |
| Furniture and vehicles | 24 | €3,458 | €1,668 | -€1,790 | -51.8% |
| Current assets | 29/58 | €67,378 | €94,323 | +€26,945 | +40.0% |
| Stocks and contracts in progress | 3 | €45,000 | €56,292 | +€11,292 | +25.1% |
| Stocks | 30/36 | €45,000 | €56,292 | +€11,292 | +25.1% |
| Amounts receivable within one year | 40/41 | €5,514 | €7,455 | +€1,941 | +35.2% |
| Trade receivables | 40 | €894 | €3,450 | +€2,556 | +285.9% |
| Other amounts receivable | 41 | €4,620 | €4,005 | -€615 | -13.3% |
| Cash at bank and in hand | 54/58 | €15,447 | €30,576 | +€15,129 | +97.9% |
| Deferred charges and accrued income | 490/1 | €1,417 | - | -€1,417 | |
| Total equity and liabilities | 10/49 | €73,439 | €97,774 | +€24,335 | +33.1% |
| Equity | 10/15 | -€54,710 | -€58,729 | -€4,019 | -7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,910 | -€64,929 | -€4,019 | -6.6% |
| Amounts payable | 17/49 | €128,149 | €156,503 | +€28,354 | +22.1% |
| Amounts payable within one year | 42/48 | €128,149 | €156,503 | +€28,354 | +22.1% |
| Trade debts | 44 | €11,709 | €7,069 | -€4,640 | -39.6% |
| Suppliers | 440/4 | €11,709 | €7,069 | -€4,640 | -39.6% |
| Taxes, remuneration and social security | 45 | €15,630 | €16,705 | +€1,075 | +6.9% |
| Taxes | 450/3 | €606 | €5,275 | +€4,669 | +770.5% |
| Remuneration and social security | 454/9 | €15,024 | €11,430 | -€3,594 | -23.9% |
| Other amounts payable | 47/48 | €100,810 | €132,729 | +€31,919 | +31.7% |
| Remuneration, social security and pensions | 62 | €10,743 | €23,102 | +€12,359 | +115.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,673 | €2,610 | -€63 | -2.4% |
| Other operating charges | 640/8 | €1,430 | €6,561 | +€5,131 | +358.8% |
| Gross operating margin | 9900 | -€8,771 | €29,305 | +€38,076 | |
| Operating profit (loss) | 9901 | -€23,617 | -€2,968 | +€20,649 | +87.4% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €1,109 | €1,052 | -€57 | -5.1% |
| Recurring financial charges | 65 | €1,109 | €1,052 | -€57 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,725 | -€4,019 | +€20,706 | +83.7% |
| Profit (loss) for the period | 9904 | -€24,725 | -€4,019 | +€20,706 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,725 | -€4,019 | +€20,706 | +83.7% |
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 4 October 2026 via checked.be.