ASIUS: 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.
ASIUS
Largest movements
- Receivables within one year +€8,549
up €8,549 (+53.3%), from €16,051 to €24,599
of which Other amounts receivable: +€9,716
- Tangible fixed assets -€4,696
down €4,696 (-20.0%), from €23,456 to €18,759
- Deferred charges and accrued income -€1,234
down €1,234 (-89.9%), from €1,373 to €139
- Trade debts -€25,998
down €25,998 (-93.7%), from €27,760 to €1,762
- Debts after one year +€15,967
new in 2024: €15,967
- Current portion of long-term debt +€4,794
new in 2024: €4,794
- Reserves +€3,988
up €3,988 (+57.7%), from €6,908 to €10,896
- Tax, wage and social debts +€2,906
up €2,906 (+40.9%), from €7,110 to €10,016
- Depreciation +€4,671
up €4,671 (+18152.2%), from €26 to €4,696
- Taxes -€1,261
down €1,261 (-35.0%), from €3,608 to €2,347
- Other operating charges -€1,025
down €1,025 (-63.5%), from €1,615 to €590
- Financial charges +€787
up €787 (+1456.4%), from €54 to €842
- Financial income +€378
up €378 (+355.6%), from €106 to €484
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 | €43,278 | €45,935 | +€2,657 | +6.1% |
| Fixed assets | 21/28 | €23,456 | €18,759 | -€4,696 | -20.0% |
| Tangible fixed assets | 22/27 | €23,456 | €18,759 | -€4,696 | -20.0% |
| Furniture and vehicles | 24 | €23,456 | €18,759 | -€4,696 | -20.0% |
| Current assets | 29/58 | €19,823 | €27,176 | +€7,353 | +37.1% |
| Amounts receivable within one year | 40/41 | €16,051 | €24,599 | +€8,549 | +53.3% |
| Trade receivables | 40 | €14,823 | €13,655 | -€1,167 | -7.9% |
| Other amounts receivable | 41 | €1,228 | €10,944 | +€9,716 | +790.9% |
| Cash at bank and in hand | 54/58 | €2,399 | €2,437 | +€38 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,373 | €139 | -€1,234 | -89.9% |
| Total equity and liabilities | 10/49 | €43,278 | €45,935 | +€2,657 | +6.1% |
| Equity | 10/15 | €8,408 | €12,396 | +€3,988 | +47.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,908 | €10,896 | +€3,988 | +57.7% |
| Distributable reserves | 133 | €6,908 | €10,896 | +€3,988 | +57.7% |
| Amounts payable | 17/49 | €34,870 | €33,539 | -€1,331 | -3.8% |
| Amounts payable after more than one year | 17 | - | €15,967 | +€15,967 | |
| Financial debts | 170/4 | - | €15,967 | +€15,967 | |
| Amounts payable within one year | 42/48 | €34,870 | €16,572 | -€18,298 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,794 | +€4,794 | |
| Trade debts | 44 | €27,760 | €1,762 | -€25,998 | -93.7% |
| Suppliers | 440/4 | €27,760 | €1,762 | -€25,998 | -93.7% |
| Taxes, remuneration and social security | 45 | €7,110 | €10,016 | +€2,906 | +40.9% |
| Taxes | 450/3 | €7,110 | €10,016 | +€2,906 | +40.9% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26 | €4,696 | +€4,671 | +18152.2% |
| Other operating charges | 640/8 | €1,615 | €590 | -€1,025 | -63.5% |
| Gross operating margin | 9900 | €12,105 | €11,979 | -€126 | -1.0% |
| Operating profit (loss) | 9901 | €10,464 | €6,693 | -€3,772 | -36.0% |
| Financial income | 75/76B | €106 | €484 | +€378 | +355.6% |
| Recurring financial income | 75 | €106 | €484 | +€378 | +355.6% |
| Financial charges | 65/66B | €54 | €842 | +€787 | +1456.4% |
| Recurring financial charges | 65 | €54 | €842 | +€787 | +1456.4% |
| Profit (loss) for the period before taxes | 9903 | €10,517 | €6,335 | -€4,181 | -39.8% |
| Income taxes | 67/77 | €3,608 | €2,347 | -€1,261 | -35.0% |
| Profit (loss) for the period | 9904 | €6,908 | €3,988 | -€2,920 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,908 | €3,988 | -€2,920 | -42.3% |
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 1 October 2026 via checked.be.