ASIDI: 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.
ASIDI
Largest movements
- Current investments +€251,310
new in 2024: €251,310
- Tangible fixed assets -€19,263
down €19,263 (-10.3%), from €187,905 to €168,642
of which Furniture and vehicles: -€14,273
- Cash +€16,828
up €16,828 (+24.9%), from €67,487 to €84,316
mainly Net result for the year (+€276,856) and Tax, wage and social debts (+€21,366)
- Receivables within one year +€6,984
up €6,984 (+63.4%), from €11,016 to €18,000
of which Trade receivables: +€18,000
- Intangible fixed assets -€5,951
no longer reported in 2024 (was €5,951)
- Reserves +€276,856
up €276,856 (+160.8%), from €172,165 to €449,021
- Other debts -€30,000
no longer reported in 2024 (was €30,000)
- Tax, wage and social debts +€21,366
up €21,366 (+481.2%), from €4,441 to €25,807
- Debts after one year -€17,040
down €17,040 (-57.0%), from €29,903 to €12,863
- Gross operating margin +€349,979
up €349,979 (+458.8%), from €76,287 to €426,266
- Taxes +€114,194
up €114,194 (+1085.1%), from €10,524 to €124,717
- Depreciation -€6,858
down €6,858 (-26.3%), from €26,120 to €19,263
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 | €278,113 | €525,247 | +€247,134 | +88.9% |
| Fixed assets | 21/28 | €194,398 | €169,185 | -€25,214 | -13.0% |
| Intangible fixed assets | 21 | €5,951 | - | -€5,951 | |
| Tangible fixed assets | 22/27 | €187,905 | €168,642 | -€19,263 | -10.3% |
| Land and buildings | 22 | €127,265 | €124,313 | -€2,952 | -2.3% |
| Plant, machinery and equipment | 23 | €4,086 | €2,048 | -€2,038 | -49.9% |
| Furniture and vehicles | 24 | €56,553 | €42,281 | -€14,273 | -25.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €543 | €543 | = | 0.0% |
| Current assets | 29/58 | €83,715 | €356,062 | +€272,347 | +325.3% |
| Amounts receivable within one year | 40/41 | €11,016 | €18,000 | +€6,984 | +63.4% |
| Trade receivables | 40 | €0 | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | €11,016 | - | -€11,016 | |
| Current investments | 50/53 | - | €251,310 | +€251,310 | |
| Cash at bank and in hand | 54/58 | €67,487 | €84,316 | +€16,828 | +24.9% |
| Deferred charges and accrued income | 490/1 | €5,212 | €2,437 | -€2,775 | -53.2% |
| Total equity and liabilities | 10/49 | €278,113 | €525,247 | +€247,134 | +88.9% |
| Equity | 10/15 | €190,765 | €467,621 | +€276,856 | +145.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,165 | €449,021 | +€276,856 | +160.8% |
| Distributable reserves | 133 | €172,165 | €449,021 | +€276,856 | +160.8% |
| Amounts payable | 17/49 | €87,348 | €57,626 | -€29,723 | -34.0% |
| Amounts payable after more than one year | 17 | €29,903 | €12,863 | -€17,040 | -57.0% |
| Financial debts | 170/4 | €29,903 | €12,863 | -€17,040 | -57.0% |
| Amounts payable within one year | 42/48 | €53,486 | €44,354 | -€9,132 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €17,478 | €17,040 | -€438 | -2.5% |
| Trade debts | 44 | €1,567 | €1,507 | -€60 | -3.8% |
| Suppliers | 440/4 | €1,567 | €1,507 | -€60 | -3.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,441 | €25,807 | +€21,366 | +481.2% |
| Taxes | 450/3 | €4,441 | €25,807 | +€21,366 | +481.2% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €3,959 | €408 | -€3,551 | -89.7% |
| Non-recurring operating income | 76A | €804 | €350,749 | +€349,945 | +43543.4% |
| Remuneration, social security and pensions | 62 | €1,947 | €4,362 | +€2,414 | +124.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,120 | €19,263 | -€6,858 | -26.3% |
| Other operating charges | 640/8 | €3,096 | €3,124 | +€28 | +0.9% |
| Non-recurring operating charges | 66A | - | €600 | +€600 | |
| Gross operating margin | 9900 | €76,287 | €426,266 | +€349,979 | +458.8% |
| Operating profit (loss) | 9901 | €45,123 | €398,917 | +€353,794 | +784.1% |
| Financial income | 75/76B | €278 | €3,332 | +€3,055 | +1099.9% |
| Recurring financial income | 75 | €278 | €3,332 | +€3,055 | +1099.9% |
| Financial charges | 65/66B | €994 | €676 | -€319 | -32.0% |
| Recurring financial charges | 65 | €994 | €676 | -€319 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €44,407 | €401,574 | +€357,167 | +804.3% |
| Income taxes | 67/77 | €10,524 | €124,717 | +€114,194 | +1085.1% |
| Profit (loss) for the period | 9904 | €33,883 | €276,856 | +€242,973 | +717.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,883 | €276,856 | +€242,973 | +717.1% |
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 30 September 2026 via checked.be.