ASIA MB: 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.
ASIA MB
Largest movements
- Tangible fixed assets -€30,463
down €30,463 (-10.6%), from €286,745 to €256,282
- Cash +€13,099
up €13,099 (+698%), from €1,876 to €14,975
mainly Depreciation (+€20,823) and Net result for the year (+€18,766)
- Deferred charges and accrued income -€3,985
down €3,985 (-100%), from €3,985 to €0
- Other debts -€20,519
down €20,519 (-28.5%), from €71,944 to €51,425
- Profit (loss) carried forward +€18,766
up €18,766 (+29.2%), from -€64,270 to -€45,504
- Debts after one year -€13,563
down €13,563 (-6.8%), from €198,118 to €184,555
- Trade debts -€4,333
down €4,333 (-83.3%), from €5,202 to €869
- Write-downs -€14,982
down €14,982, from €9,482 to -€5,500
- Financial income +€8,089
up €8,089 (+652%), from €1,241 to €9,330
of which Non-recurring financial income: +€8,016
- Gross operating margin +€6,169
up €6,169 (+20.4%), from €30,184 to €36,354
- Financial charges +€4,422
up €4,422 (+110%), from €4,006 to €8,428
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 | €292,606 | €271,257 | -€21,349 | -7.3% |
| Fixed assets | 21/28 | €286,745 | €256,282 | -€30,463 | -10.6% |
| Tangible fixed assets | 22/27 | €286,745 | €256,282 | -€30,463 | -10.6% |
| Land and buildings | 22 | €286,745 | €256,282 | -€30,463 | -10.6% |
| Current assets | 29/58 | €5,861 | €14,975 | +€9,114 | +156% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,876 | €14,975 | +€13,099 | +698% |
| Deferred charges and accrued income | 490/1 | €3,985 | €0 | -€3,985 | -100% |
| Total equity and liabilities | 10/49 | €292,606 | €271,257 | -€21,349 | -7.3% |
| Equity | 10/15 | -€6,070 | €12,696 | +€18,766 | |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,270 | -€45,504 | +€18,766 | +29.2% |
| Amounts payable | 17/49 | €298,675 | €258,561 | -€40,115 | -13.4% |
| Amounts payable after more than one year | 17 | €198,118 | €184,555 | -€13,563 | -6.8% |
| Financial debts | 170/4 | €198,118 | €184,555 | -€13,563 | -6.8% |
| Amounts payable within one year | 42/48 | €95,877 | €69,325 | -€26,552 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €18,731 | €17,031 | -€1,700 | -9.1% |
| Trade debts | 44 | €5,202 | €869 | -€4,333 | -83.3% |
| Suppliers | 440/4 | €5,202 | €869 | -€4,333 | -83.3% |
| Other amounts payable | 47/48 | €71,944 | €51,425 | -€20,519 | -28.5% |
| Accrued charges and deferred income | 492/3 | €4,680 | €4,680 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,158 | €20,823 | -€334 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,482 | -€5,500 | -€14,982 | |
| Other operating charges | 640/8 | €3,056 | €3,167 | +€111 | +3.6% |
| Gross operating margin | 9900 | €30,184 | €36,354 | +€6,169 | +20.4% |
| Operating profit (loss) | 9901 | -€3,511 | €17,863 | +€21,375 | |
| Financial income | 75/76B | €1,241 | €9,330 | +€8,089 | +652% |
| Recurring financial income | 75 | €1,241 | €73 | -€1,168 | -94.1% |
| Non-recurring financial income | 76B | €1,241 | €9,257 | +€8,016 | +646% |
| Financial charges | 65/66B | €4,006 | €8,428 | +€4,422 | +110% |
| Recurring financial charges | 65 | €4,006 | €8,428 | +€4,422 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€6,277 | €18,766 | +€25,042 | |
| Profit (loss) for the period | 9904 | -€6,277 | €18,766 | +€25,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,277 | €18,766 | +€25,042 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.