ASIYE: 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.
ASIYE
Largest movements
- Cash +€20,467
up €20,467 (+20.6%), from €99,354 to €119,820
mainly Net result for the year (+€41,563) and Depreciation (+€8,669)
- Tangible fixed assets +€7,545
up €7,545 (+47.9%), from €15,764 to €23,309
- Receivables within one year +€4,617
up €4,617 (+365%), from €1,266 to €5,883
of which Trade receivables: +€3,441
- Profit (loss) carried forward +€41,563
up €41,563 (+56.9%), from €73,105 to €114,668
- Tax, wage and social debts -€9,495
down €9,495 (-26.4%), from €35,938 to €26,443
of which Taxes: -€9,563
- Taxes -€14,325
no longer reported in 2025 (was €14,325)
- Staff costs -€6,840
down €6,840 (-7.0%), from €98,406 to €91,565
- Depreciation +€1,963
up €1,963 (+29.3%), from €6,706 to €8,669
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.
Derived cash bridge
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 | €116,560 | €149,260 | +€32,700 | +28.1% |
| Fixed assets | 21/28 | €15,764 | €23,309 | +€7,545 | +47.9% |
| Tangible fixed assets | 22/27 | €15,764 | €23,309 | +€7,545 | +47.9% |
| Plant, machinery and equipment | 23 | €15,764 | €23,309 | +€7,545 | +47.9% |
| Current assets | 29/58 | €100,796 | €125,951 | +€25,155 | +25.0% |
| Amounts receivable within one year | 40/41 | €1,266 | €5,883 | +€4,617 | +365% |
| Trade receivables | 40 | €861 | €4,302 | +€3,441 | +400% |
| Other amounts receivable | 41 | €405 | €1,580 | +€1,176 | +291% |
| Cash at bank and in hand | 54/58 | €99,354 | €119,820 | +€20,467 | +20.6% |
| Deferred charges and accrued income | 490/1 | €176 | €248 | +€71 | +40.5% |
| Total equity and liabilities | 10/49 | €116,560 | €149,260 | +€32,700 | +28.1% |
| Equity | 10/15 | €73,106 | €114,669 | +€41,563 | +56.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,105 | €114,668 | +€41,563 | +56.9% |
| Amounts payable | 17/49 | €43,454 | €34,591 | -€8,863 | -20.4% |
| Amounts payable within one year | 42/48 | €43,454 | €34,591 | -€8,863 | -20.4% |
| Trade debts | 44 | €7,516 | €8,149 | +€633 | +8.4% |
| Suppliers | 440/4 | €7,516 | €8,149 | +€633 | +8.4% |
| Taxes, remuneration and social security | 45 | €35,938 | €26,443 | -€9,495 | -26.4% |
| Taxes | 450/3 | €23,887 | €14,324 | -€9,563 | -40.0% |
| Remuneration and social security | 454/9 | €12,051 | €12,119 | +€68 | +0.6% |
| Remuneration, social security and pensions | 62 | €98,406 | €91,565 | -€6,840 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,706 | €8,669 | +€1,963 | +29.3% |
| Other operating charges | 640/8 | €1,465 | €2,001 | +€536 | +36.6% |
| Gross operating margin | 9900 | €144,140 | €144,056 | -€84 | -0.1% |
| Operating profit (loss) | 9901 | €37,563 | €41,820 | +€4,257 | +11.3% |
| Financial income | 75/76B | €9 | €7 | -€2 | -26.4% |
| Recurring financial income | 75 | €9 | €7 | -€2 | -26.4% |
| Financial charges | 65/66B | €183 | €264 | +€81 | +44.5% |
| Recurring financial charges | 65 | €183 | €264 | +€81 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €37,389 | €41,563 | +€4,173 | +11.2% |
| Income taxes | 67/77 | €14,325 | - | -€14,325 | |
| Profit (loss) for the period | 9904 | €23,064 | €41,563 | +€18,498 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,064 | €41,563 | +€18,498 | +80.2% |
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 22 October 2026 via checked.be.