ASIYEM: 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.
ASIYEM
Largest movements
- Receivables within one year +€27,543
up €27,543 (+61.7%), from €44,652 to €72,195
of which Trade receivables: +€37,841
- Cash -€13,869
down €13,869 (-60.6%), from €22,900 to €9,031
mainly Receivables within one year (-€27,543) and Net result for the year (-€9,812)
- Intangible fixed assets -€1,250
down €1,250 (-13.3%), from €9,373 to €8,123
- Stocks and contracts +€1,181
up €1,181 (+67.5%), from €1,749 to €2,930
- Trade debts +€19,663
up €19,663 (+76.9%), from €25,554 to €45,217
- Profit (loss) carried forward -€9,812
down €9,812 (-188.5%), from -€5,206 to -€15,019
- Tax, wage and social debts +€8,686
up €8,686 (+41.2%), from €21,100 to €29,786
of which Taxes: +€10,400
- Other debts -€4,140
down €4,140 (-16.4%), from €25,226 to €21,086
- Gross operating margin +€82,547
up €82,547 (+94.5%), from €87,380 to €169,926
- Staff costs +€78,998
up €78,998 (+86.5%), from €91,327 to €170,325
- Other operating charges +€8,671
up €8,671 (+2478.1%), from €350 to €9,020
- Financial income +€2,134
up €2,134 (+16961.3%), from €13 to €2,146
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 | €91,673 | €106,070 | +€14,397 | +15.7% |
| Fixed assets | 21/28 | €22,373 | €21,914 | -€458 | -2.0% |
| Intangible fixed assets | 21 | €9,373 | €8,123 | -€1,250 | -13.3% |
| Tangible fixed assets | 22/27 | - | €792 | +€792 | |
| Plant, machinery and equipment | 23 | - | €792 | +€792 | |
| Financial fixed assets | 28 | €13,000 | €13,000 | = | 0.0% |
| Current assets | 29/58 | €69,301 | €84,156 | +€14,855 | +21.4% |
| Stocks and contracts in progress | 3 | €1,749 | €2,930 | +€1,181 | +67.5% |
| Stocks | 30/36 | €1,749 | €2,930 | +€1,181 | +67.5% |
| Amounts receivable within one year | 40/41 | €44,652 | €72,195 | +€27,543 | +61.7% |
| Trade receivables | 40 | - | €37,841 | +€37,841 | |
| Other amounts receivable | 41 | €44,652 | €34,355 | -€10,297 | -23.1% |
| Cash at bank and in hand | 54/58 | €22,900 | €9,031 | -€13,869 | -60.6% |
| Total equity and liabilities | 10/49 | €91,673 | €106,070 | +€14,397 | +15.7% |
| Equity | 10/15 | €19,794 | €9,981 | -€9,812 | -49.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,206 | -€15,019 | -€9,812 | -188.5% |
| Amounts payable | 17/49 | €71,880 | €96,089 | +€24,209 | +33.7% |
| Amounts payable within one year | 42/48 | €71,880 | €96,089 | +€24,209 | +33.7% |
| Trade debts | 44 | €25,554 | €45,217 | +€19,663 | +76.9% |
| Suppliers | 440/4 | €25,554 | €45,217 | +€19,663 | +76.9% |
| Taxes, remuneration and social security | 45 | €21,100 | €29,786 | +€8,686 | +41.2% |
| Taxes | 450/3 | €8,378 | €18,779 | +€10,400 | +124.1% |
| Remuneration and social security | 454/9 | €12,721 | €11,007 | -€1,714 | -13.5% |
| Other amounts payable | 47/48 | €25,226 | €21,086 | -€4,140 | -16.4% |
| Remuneration, social security and pensions | 62 | €91,327 | €170,325 | +€78,998 | +86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €627 | €1,415 | +€788 | +125.6% |
| Other operating charges | 640/8 | €350 | €9,020 | +€8,671 | +2478.1% |
| Gross operating margin | 9900 | €87,380 | €169,926 | +€82,547 | +94.5% |
| Operating profit (loss) | 9901 | -€4,924 | -€10,834 | -€5,910 | -120.0% |
| Financial income | 75/76B | €13 | €2,146 | +€2,134 | +16961.3% |
| Recurring financial income | 75 | €13 | €2,146 | +€2,134 | +16961.3% |
| Financial charges | 65/66B | €294 | €1,125 | +€830 | +281.9% |
| Recurring financial charges | 65 | €294 | €1,125 | +€830 | +281.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,206 | -€9,812 | -€4,606 | -88.5% |
| Profit (loss) for the period | 9904 | -€5,206 | -€9,812 | -€4,606 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,206 | -€9,812 | -€4,606 | -88.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.