ASIB K-S: 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.
ASIB K-S
Largest movements
- Cash +€12,425
up €12,425 (+3,207%), from €387 to €12,812
mainly Receivables within one year (+€9,176) and Net result for the year (+€2,542)
- Receivables within one year -€9,176
down €9,176 (-96.6%), from €9,500 to €324
of which Trade receivables: -€9,000
- Profit (loss) carried forward +€2,542
up €2,542 (+34.2%), from €7,439 to €9,981
- Tax, wage and social debts +€702
up €702 (+37.8%), from €1,860 to €2,562
- Gross operating margin -€7,411
down €7,411 (-59.7%), from €12,403 to €4,992
- Other operating charges +€1,550
new in 2025: €1,550
- Taxes -€1,224
down €1,224 (-65.8%), from €1,860 to €635
- Financial charges +€169
up €169 (+174%), from €97 to €265
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 | €9,887 | €13,136 | +€3,249 | +32.9% |
| Current assets | 29/58 | €9,887 | €13,136 | +€3,249 | +32.9% |
| Amounts receivable within one year | 40/41 | €9,500 | €324 | -€9,176 | -96.6% |
| Trade receivables | 40 | €9,000 | - | -€9,000 | |
| Other amounts receivable | 41 | €500 | €324 | -€176 | -35.2% |
| Cash at bank and in hand | 54/58 | €387 | €12,812 | +€12,425 | +3,207% |
| Total equity and liabilities | 10/49 | €9,887 | €13,136 | +€3,249 | +32.9% |
| Equity | 10/15 | €7,439 | €9,981 | +€2,542 | +34.2% |
| Profit (loss) carried forward | 14 | €7,439 | €9,981 | +€2,542 | +34.2% |
| Amounts payable | 17/49 | €2,448 | €3,155 | +€707 | +28.9% |
| Amounts payable within one year | 42/48 | €2,448 | €3,155 | +€707 | +28.9% |
| Trade debts | 44 | €507 | €512 | +€5 | +1.0% |
| Suppliers | 440/4 | €507 | €512 | +€5 | +1.0% |
| Taxes, remuneration and social security | 45 | €1,860 | €2,562 | +€702 | +37.8% |
| Taxes | 450/3 | €1,860 | €2,562 | +€702 | +37.8% |
| Other amounts payable | 47/48 | €81 | €81 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,550 | +€1,550 | |
| Gross operating margin | 9900 | €12,403 | €4,992 | -€7,411 | -59.7% |
| Operating profit (loss) | 9901 | €12,403 | €3,442 | -€8,961 | -72.2% |
| Financial charges | 65/66B | €97 | €265 | +€169 | +174% |
| Recurring financial charges | 65 | €97 | €265 | +€169 | +174% |
| Profit (loss) for the period before taxes | 9903 | €12,307 | €3,177 | -€9,129 | -74.2% |
| Income taxes | 67/77 | €1,860 | €635 | -€1,224 | -65.8% |
| Profit (loss) for the period | 9904 | €10,447 | €2,542 | -€7,905 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,447 | €2,542 | -€7,905 | -75.7% |
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 23 October 2026 via checked.be.