ASIBEST: 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.
ASIBEST
Largest movements
- Cash +€28,958
up €28,958 (+56.1%), from €51,593 to €80,551
mainly Net result for the year (+€28,793) and Depreciation (+€10,722)
- Tangible fixed assets -€10,722
down €10,722 (-25.6%), from €41,831 to €31,109
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year +€6,737
up €6,737 (+79.2%), from €8,510 to €15,247
of which Trade receivables: +€6,073
- Profit (loss) carried forward +€28,793
new in 2025: €28,793
- Tax, wage and social debts +€6,865
up €6,865 (+57.9%), from €11,858 to €18,722
of which Taxes: +€6,865
- Other debts -€3,484
down €3,484 (-23.6%), from €14,770 to €11,286
- Trade debts +€2,782
up €2,782 (+50.8%), from €5,476 to €8,258
- Gross operating margin -€20,731
down €20,731 (-29.9%), from €69,404 to €48,673
- Taxes -€8,355
down €8,355 (-49.1%), from €17,020 to €8,665
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.
Cash bridge derived
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 | €103,907 | €138,863 | +€34,956 | +33.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €41,831 | €31,109 | -€10,722 | -25.6% |
| Tangible fixed assets | 22/27 | €41,831 | €31,109 | -€10,722 | -25.6% |
| Furniture and vehicles | 24 | €41,831 | €31,109 | -€10,722 | -25.6% |
| Current assets | 29/58 | €62,076 | €107,754 | +€45,678 | +73.6% |
| Amounts receivable within one year | 40/41 | €8,510 | €15,247 | +€6,737 | +79.2% |
| Trade receivables | 40 | €7,747 | €13,820 | +€6,073 | +78.4% |
| Other amounts receivable | 41 | €764 | €1,428 | +€664 | +86.9% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €51,593 | €80,551 | +€28,958 | +56.1% |
| Deferred charges and accrued income | 490/1 | €1,972 | €1,956 | -€17 | -0.8% |
| Total equity and liabilities | 10/49 | €103,907 | €138,863 | +€34,956 | +33.6% |
| Equity | 10/15 | €71,804 | €100,596 | +€28,793 | +40.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €68,304 | €68,304 | = | 0.0% |
| Distributable reserves | 133 | €68,304 | €68,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €28,793 | +€28,793 | |
| Amounts payable | 17/49 | €32,103 | €38,267 | +€6,164 | +19.2% |
| Amounts payable within one year | 42/48 | €32,103 | €38,267 | +€6,164 | +19.2% |
| Trade debts | 44 | €5,476 | €8,258 | +€2,782 | +50.8% |
| Suppliers | 440/4 | €5,476 | €8,258 | +€2,782 | +50.8% |
| Taxes, remuneration and social security | 45 | €11,858 | €18,722 | +€6,865 | +57.9% |
| Taxes | 450/3 | €10,858 | €17,722 | +€6,865 | +63.2% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €14,770 | €11,286 | -€3,484 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,866 | €10,722 | -€144 | -1.3% |
| Other operating charges | 640/8 | €584 | €350 | -€234 | -40.1% |
| Non-recurring operating charges | 66A | €372 | €0 | -€372 | -100.0% |
| Gross operating margin | 9900 | €69,404 | €48,673 | -€20,731 | -29.9% |
| Operating profit (loss) | 9901 | €57,582 | €37,601 | -€19,981 | -34.7% |
| Financial income | 75/76B | €17 | €0 | -€16 | -99.8% |
| Recurring financial income | 75 | €17 | €0 | -€16 | -99.8% |
| Financial charges | 65/66B | €359 | €143 | -€216 | -60.2% |
| Recurring financial charges | 65 | €359 | €143 | -€216 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €57,240 | €37,458 | -€19,781 | -34.6% |
| Income taxes | 67/77 | €17,020 | €8,665 | -€8,355 | -49.1% |
| Profit (loss) for the period | 9904 | €40,219 | €28,793 | -€11,426 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,219 | €28,793 | -€11,426 | -28.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.