ASIBA: 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.
ASIBA
Largest movements
- Tangible fixed assets -€58,552
down €58,552 (-6.0%), from €981,423 to €922,871
of which Land and buildings: -€57,489
- Current investments -€25,000
down €25,000 (-11.1%), from €225,000 to €200,000
- Receivables within one year -€17,745
down €17,745 (-65.2%), from €27,218 to €9,473
of which Other amounts receivable: -€16,554
- Debts after one year -€81,845
down €81,845 (-8.0%), from €1.0m to €945,585
of which Financial debts: -€75,246
- Gross operating margin -€84,416
down €84,416 (-50.1%), from €168,520 to €84,104
- Depreciation -€15,012
down €15,012 (-19.0%), from €78,941 to €63,929
- Financial charges +€5,830
up €5,830 (+42.9%), from €13,604 to €19,435
- Financial income +€4,888
up €4,888 (+429.2%), from €1,139 to €6,027
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 | €1,285,065 | €1,190,746 | -€94,318 | -7.3% |
| Fixed assets | 21/28 | €981,423 | €922,871 | -€58,552 | -6.0% |
| Tangible fixed assets | 22/27 | €981,423 | €922,871 | -€58,552 | -6.0% |
| Land and buildings | 22 | €973,959 | €916,470 | -€57,489 | -5.9% |
| Plant, machinery and equipment | 23 | €2,930 | €1,889 | -€1,041 | -35.5% |
| Furniture and vehicles | 24 | €4,534 | €4,512 | -€22 | -0.5% |
| Current assets | 29/58 | €303,641 | €267,875 | -€35,766 | -11.8% |
| Amounts receivable within one year | 40/41 | €27,218 | €9,473 | -€17,745 | -65.2% |
| Trade receivables | 40 | €3,957 | €2,765 | -€1,191 | -30.1% |
| Other amounts receivable | 41 | €23,262 | €6,708 | -€16,554 | -71.2% |
| Current investments | 50/53 | €225,000 | €200,000 | -€25,000 | -11.1% |
| Cash at bank and in hand | 54/58 | €37,644 | €48,969 | +€11,326 | +30.1% |
| Deferred charges and accrued income | 490/1 | €13,780 | €9,433 | -€4,347 | -31.5% |
| Total equity and liabilities | 10/49 | €1,285,065 | €1,190,746 | -€94,318 | -7.3% |
| Equity | 10/15 | €137,809 | €133,671 | -€4,138 | -3.0% |
| Contributions | 10/11 | €141,200 | €141,200 | = | 0.0% |
| Reserves | 13 | €1,149 | €1,149 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,149 | €1,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,540 | -€8,678 | -€4,138 | -91.2% |
| Amounts payable | 17/49 | €1,147,256 | €1,057,075 | -€90,180 | -7.9% |
| Amounts payable after more than one year | 17 | €1,027,430 | €945,585 | -€81,845 | -8.0% |
| Financial debts | 170/4 | €416,552 | €341,305 | -€75,246 | -18.1% |
| Other amounts payable | 178/9 | €610,878 | €604,279 | -€6,598 | -1.1% |
| Amounts payable within one year | 42/48 | €111,281 | €100,796 | -€10,485 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €79,543 | €75,246 | -€4,297 | -5.4% |
| Trade debts | 44 | €9,148 | €8,287 | -€860 | -9.4% |
| Suppliers | 440/4 | €9,148 | €8,287 | -€860 | -9.4% |
| Taxes, remuneration and social security | 45 | €340 | €94 | -€245 | -72.3% |
| Taxes | 450/3 | €340 | €94 | -€245 | -72.3% |
| Other amounts payable | 47/48 | €22,250 | €17,168 | -€5,082 | -22.8% |
| Accrued charges and deferred income | 492/3 | €8,546 | €10,695 | +€2,149 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,941 | €63,929 | -€15,012 | -19.0% |
| Other operating charges | 640/8 | €12,119 | €10,905 | -€1,214 | -10.0% |
| Gross operating margin | 9900 | €168,520 | €84,104 | -€84,416 | -50.1% |
| Operating profit (loss) | 9901 | €77,460 | €9,269 | -€68,190 | -88.0% |
| Financial income | 75/76B | €1,139 | €6,027 | +€4,888 | +429.2% |
| Recurring financial income | 75 | €1,139 | €6,027 | +€4,888 | +429.2% |
| Financial charges | 65/66B | €13,604 | €19,435 | +€5,830 | +42.9% |
| Recurring financial charges | 65 | €13,604 | €19,435 | +€5,830 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €64,994 | -€4,138 | -€69,132 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €64,994 | -€4,138 | -€69,132 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,994 | -€4,138 | -€69,132 |
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 2 October 2026 via checked.be.