ASIMNI: 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.
ASIMNI
Largest movements
- Current investments +€750,000
new in 2025: €750,000
- Cash -€496,199
down €496,199 (-49.6%), from €1.0m to €504,555
mainly Current investments (-€750,000) and Contributions, distributions and other (-€503,449)
- Receivables within one year -€28,292
down €28,292 (-95.9%), from €29,502 to €1,210
of which Other amounts receivable: -€16,591
- Other debts +€393,283
up €393,283 (+61.5%), from €639,332 to €1.0m
- Reserves -€194,695
down €194,695 (-53.6%), from €363,095 to €168,400
of which Distributable reserves: -€194,695
- Tax, wage and social debts +€31,310
up €31,310 (+409.4%), from €7,648 to €38,958
- Gross operating margin -€69,563
down €69,563 (-14.6%), from €477,648 to €408,084
- Taxes -€11,502
down €11,502 (-10.1%), from €113,513 to €102,012
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 | €1,030,256 | €1,259,030 | +€228,774 | +22.2% |
| Current assets | 29/58 | €1,030,256 | €1,259,030 | +€228,774 | +22.2% |
| Amounts receivable within one year | 40/41 | €29,502 | €1,210 | -€28,292 | -95.9% |
| Trade receivables | 40 | €12,911 | €1,210 | -€11,701 | -90.6% |
| Other amounts receivable | 41 | €16,591 | €0 | -€16,591 | -100.0% |
| Current investments | 50/53 | - | €750,000 | +€750,000 | |
| Cash at bank and in hand | 54/58 | €1,000,754 | €504,555 | -€496,199 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €3,265 | +€3,265 | |
| Total equity and liabilities | 10/49 | €1,030,256 | €1,259,030 | +€228,774 | +22.2% |
| Equity | 10/15 | €381,695 | €187,000 | -€194,695 | -51.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €363,095 | €168,400 | -€194,695 | -53.6% |
| Tax-exempt reserves | 132 | €168,400 | €168,400 | = | 0.0% |
| Distributable reserves | 133 | €194,695 | €0 | -€194,695 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €648,561 | €1,072,030 | +€423,469 | +65.3% |
| Amounts payable within one year | 42/48 | €648,561 | €1,072,030 | +€423,469 | +65.3% |
| Trade debts | 44 | €1,581 | €457 | -€1,124 | -71.1% |
| Suppliers | 440/4 | €1,581 | €457 | -€1,124 | -71.1% |
| Taxes, remuneration and social security | 45 | €7,648 | €38,958 | +€31,310 | +409.4% |
| Taxes | 450/3 | €7,648 | €38,958 | +€31,310 | +409.4% |
| Other amounts payable | 47/48 | €639,332 | €1,032,615 | +€393,283 | +61.5% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €477,648 | €408,084 | -€69,563 | -14.6% |
| Operating profit (loss) | 9901 | €477,120 | €407,541 | -€69,579 | -14.6% |
| Financial income | 75/76B | - | €3,265 | +€3,265 | |
| Recurring financial income | 75 | - | €3,265 | +€3,265 | |
| Financial charges | 65/66B | €512 | €40 | -€472 | -92.1% |
| Recurring financial charges | 65 | €512 | €40 | -€472 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €476,608 | €410,765 | -€65,842 | -13.8% |
| Income taxes | 67/77 | €113,513 | €102,012 | -€11,502 | -10.1% |
| Profit (loss) for the period | 9904 | €363,095 | €308,754 | -€54,341 | -15.0% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €0 | -€168,400 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €194,695 | €308,754 | +€114,059 | +58.6% |
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 10 October 2026 via checked.be.