ASIMOR: 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.
ASIMOR
Largest movements
- Tangible fixed assets -€43,139
down €43,139 (-5.3%), from €813,791 to €770,652
of which Land and buildings: -€42,792
- Cash +€34,613
up €34,613 (+67.4%), from €51,391 to €86,004
mainly Depreciation (+€49,929) and Receivables within one year (+€15,386)
- Receivables within one year -€15,386
down €15,386 (-31.0%), from €49,578 to €34,192
of which Trade receivables: -€10,112
- Debts after one year -€45,346
down €45,346 (-12.1%), from €376,262 to €330,916
- Reserves +€14,807
up €14,807 (+12.0%), from €123,309 to €138,116
of which Distributable reserves: +€16,662
- Tax, wage and social debts +€10,610
up €10,610 (+53.2%), from €19,950 to €30,560
of which Taxes: +€10,610
- Gross operating margin -€27,096
down €27,096 (-21.8%), from €124,049 to €96,953
- Depreciation +€9,808
up €9,808 (+24.4%), from €40,120 to €49,929
- Taxes -€7,654
down €7,654 (-50.5%), from €15,146 to €7,492
- Financial charges -€3,251
down €3,251 (-21.5%), from €15,101 to €11,849
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 | €916,247 | €892,381 | -€23,866 | -2.6% |
| Fixed assets | 21/28 | €813,791 | €770,652 | -€43,139 | -5.3% |
| Tangible fixed assets | 22/27 | €813,791 | €770,652 | -€43,139 | -5.3% |
| Land and buildings | 22 | €794,671 | €751,878 | -€42,792 | -5.4% |
| Plant, machinery and equipment | 23 | €962 | €656 | -€306 | -31.8% |
| Furniture and vehicles | 24 | €18,158 | €18,117 | -€41 | -0.2% |
| Current assets | 29/58 | €102,456 | €121,730 | +€19,273 | +18.8% |
| Amounts receivable within one year | 40/41 | €49,578 | €34,192 | -€15,386 | -31.0% |
| Trade receivables | 40 | €22,868 | €12,755 | -€10,112 | -44.2% |
| Other amounts receivable | 41 | €26,710 | €21,437 | -€5,273 | -19.7% |
| Cash at bank and in hand | 54/58 | €51,391 | €86,004 | +€34,613 | +67.4% |
| Deferred charges and accrued income | 490/1 | €1,488 | €1,534 | +€46 | +3.1% |
| Total equity and liabilities | 10/49 | €916,247 | €892,381 | -€23,866 | -2.6% |
| Equity | 10/15 | €396,502 | €411,309 | +€14,807 | +3.7% |
| Contributions | 10/11 | €166,171 | €166,171 | = | 0.0% |
| Reserves | 13 | €123,309 | €138,116 | +€14,807 | +12.0% |
| Tax-exempt reserves | 132 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €121,454 | €138,116 | +€16,662 | +13.7% |
| Profit (loss) carried forward | 14 | €107,022 | €107,022 | = | 0.0% |
| Amounts payable | 17/49 | €519,745 | €481,072 | -€38,673 | -7.4% |
| Amounts payable after more than one year | 17 | €376,262 | €330,916 | -€45,346 | -12.1% |
| Financial debts | 170/4 | €376,262 | €330,916 | -€45,346 | -12.1% |
| Amounts payable within one year | 42/48 | €143,483 | €150,156 | +€6,673 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €44,878 | €45,346 | +€468 | +1.0% |
| Trade debts | 44 | €36,934 | €36,702 | -€232 | -0.6% |
| Suppliers | 440/4 | €36,934 | €36,702 | -€232 | -0.6% |
| Taxes, remuneration and social security | 45 | €19,950 | €30,560 | +€10,610 | +53.2% |
| Taxes | 450/3 | €15,800 | €26,410 | +€10,610 | +67.2% |
| Remuneration and social security | 454/9 | €4,150 | €4,150 | = | 0.0% |
| Other amounts payable | 47/48 | €41,722 | €37,548 | -€4,174 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,120 | €49,929 | +€9,808 | +24.4% |
| Other operating charges | 640/8 | €12,883 | €13,285 | +€402 | +3.1% |
| Gross operating margin | 9900 | €124,049 | €96,953 | -€27,096 | -21.8% |
| Operating profit (loss) | 9901 | €71,046 | €33,740 | -€37,307 | -52.5% |
| Financial income | 75/76B | €0 | €409 | +€409 | +511025.0% |
| Recurring financial income | 75 | €0 | €409 | +€409 | +511025.0% |
| Financial charges | 65/66B | €15,101 | €11,849 | -€3,251 | -21.5% |
| Recurring financial charges | 65 | €15,101 | €11,849 | -€3,251 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €55,946 | €22,299 | -€33,646 | -60.1% |
| Income taxes | 67/77 | €15,146 | €7,492 | -€7,654 | -50.5% |
| Profit (loss) for the period | 9904 | €40,800 | €14,807 | -€25,993 | -63.7% |
| Transfer from tax-exempt reserves | 789 | - | €1,855 | +€1,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,800 | €16,662 | -€24,138 | -59.2% |
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 12 October 2026 via checked.be.