ASIT: 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.
ASIT
Largest movements
- Deferred charges and accrued income -€142,018
down €142,018 (-97.8%), from €145,198 to €3,180
- Tangible fixed assets -€80,193
down €80,193 (-17.1%), from €468,627 to €388,434
of which Plant, machinery and equipment: -€52,404
- Receivables within one year -€54,020
down €54,020 (-48.0%), from €112,656 to €58,635
of which Trade receivables: -€29,182
- Cash +€19,565
up €19,565 (+267.5%), from €7,313 to €26,878
mainly Deferred charges and accrued income (+€142,018) and Depreciation (+€86,165)
- Other debts -€263,308
down €263,308 (-53.6%), from €491,609 to €228,301
- Tax, wage and social debts +€16,492
up €16,492 (+211.1%), from €7,813 to €24,305
of which Taxes: +€14,624
- Profit (loss) carried forward -€7,723
down €7,723, from €5,511 to -€2,211
- Financial income -€10,699
down €10,699 (-65.2%), from €16,413 to €5,713
- Gross operating margin +€9,852
up €9,852 (+6.3%), from €156,304 to €166,156
- Taxes +€4,767
up €4,767 (+48.2%), from €9,890 to €14,657
- Financial charges +€3,576
up €3,576 (+73.2%), from €4,885 to €8,461
- Staff costs +€2,591
up €2,591 (+4.4%), from €58,956 to €61,547
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 | €749,417 | €496,534 | -€252,883 | -33.7% |
| Fixed assets | 21/28 | €468,627 | €388,434 | -€80,193 | -17.1% |
| Tangible fixed assets | 22/27 | €468,627 | €388,434 | -€80,193 | -17.1% |
| Land and buildings | 22 | €225,494 | €206,067 | -€19,427 | -8.6% |
| Plant, machinery and equipment | 23 | €226,815 | €174,411 | -€52,404 | -23.1% |
| Furniture and vehicles | 24 | €16,318 | €7,956 | -€8,362 | -51.2% |
| Current assets | 29/58 | €280,790 | €108,100 | -€172,690 | -61.5% |
| Amounts receivable within one year | 40/41 | €112,656 | €58,635 | -€54,020 | -48.0% |
| Trade receivables | 40 | €87,805 | €58,624 | -€29,182 | -33.2% |
| Other amounts receivable | 41 | €24,850 | €12 | -€24,839 | -100.0% |
| Current investments | 50/53 | €15,624 | €19,407 | +€3,783 | +24.2% |
| Cash at bank and in hand | 54/58 | €7,313 | €26,878 | +€19,565 | +267.5% |
| Deferred charges and accrued income | 490/1 | €145,198 | €3,180 | -€142,018 | -97.8% |
| Total equity and liabilities | 10/49 | €749,417 | €496,534 | -€252,883 | -33.7% |
| Equity | 10/15 | €26,017 | €18,294 | -€7,723 | -29.7% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €1,864 | €1,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,864 | €1,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,511 | -€2,211 | -€7,723 | |
| Amounts payable | 17/49 | €723,400 | €478,239 | -€245,161 | -33.9% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €522,500 | €277,339 | -€245,161 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €23,078 | €24,733 | +€1,655 | +7.2% |
| Suppliers | 440/4 | €23,078 | €24,733 | +€1,655 | +7.2% |
| Taxes, remuneration and social security | 45 | €7,813 | €24,305 | +€16,492 | +211.1% |
| Taxes | 450/3 | €0 | €14,624 | +€14,624 | |
| Remuneration and social security | 454/9 | €7,813 | €9,681 | +€1,868 | +23.9% |
| Other amounts payable | 47/48 | €491,609 | €228,301 | -€263,308 | -53.6% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €58,956 | €61,547 | +€2,591 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,960 | €86,165 | +€1,206 | +1.4% |
| Other operating charges | 640/8 | €8,974 | €8,762 | -€213 | -2.4% |
| Gross operating margin | 9900 | €156,304 | €166,156 | +€9,852 | +6.3% |
| Operating profit (loss) | 9901 | €3,414 | €9,682 | +€6,268 | +183.6% |
| Financial income | 75/76B | €16,413 | €5,713 | -€10,699 | -65.2% |
| Recurring financial income | 75 | €16,413 | €5,713 | -€10,699 | -65.2% |
| Financial charges | 65/66B | €4,885 | €8,461 | +€3,576 | +73.2% |
| Recurring financial charges | 65 | €4,885 | €8,461 | +€3,576 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | €14,941 | €6,934 | -€8,007 | -53.6% |
| Income taxes | 67/77 | €9,890 | €14,657 | +€4,767 | +48.2% |
| Profit (loss) for the period | 9904 | €5,051 | -€7,723 | -€12,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,051 | -€7,723 | -€12,774 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.