ASJ Solutions: 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.
ASJ Solutions
Largest movements
- Receivables within one year +€23,890
up €23,890 (+178.8%), from €13,358 to €37,249
of which Trade receivables: +€23,890
- Cash +€11,187
up €11,187 (+17.0%), from €65,853 to €77,040
mainly Net result for the year (+€97,194) and Other debts (+€30,130)
- Tangible fixed assets -€1,809
down €1,809 (-43.2%), from €4,188 to €2,379
- Other debts +€30,130
up €30,130 (+44.6%), from €67,487 to €97,617
- Tax, wage and social debts +€3,321
up €3,321 (+27.7%), from €11,989 to €15,310
of which Taxes: +€3,321
- Gross operating margin +€33,948
up €33,948 (+37.5%), from €90,522 to €124,470
- Taxes +€7,233
up €7,233 (+40.8%), from €17,732 to €24,965
- Depreciation -€2,683
down €2,683 (-60.5%), from €4,433 to €1,750
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 | €83,560 | €116,668 | +€33,108 | +39.6% |
| Fixed assets | 21/28 | €4,188 | €2,379 | -€1,809 | -43.2% |
| Tangible fixed assets | 22/27 | €4,188 | €2,379 | -€1,809 | -43.2% |
| Furniture and vehicles | 24 | €4,188 | €2,379 | -€1,809 | -43.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €79,372 | €114,289 | +€34,916 | +44.0% |
| Amounts receivable within one year | 40/41 | €13,358 | €37,249 | +€23,890 | +178.8% |
| Trade receivables | 40 | €13,358 | €37,249 | +€23,890 | +178.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €65,853 | €77,040 | +€11,187 | +17.0% |
| Deferred charges and accrued income | 490/1 | €161 | €0 | -€161 | -100.0% |
| Total equity and liabilities | 10/49 | €83,560 | €116,668 | +€33,108 | +39.6% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €81,060 | €114,168 | +€33,108 | +40.8% |
| Amounts payable within one year | 42/48 | €81,060 | €114,168 | +€33,108 | +40.8% |
| Trade debts | 44 | €1,584 | €1,240 | -€344 | -21.7% |
| Suppliers | 440/4 | €1,584 | €1,240 | -€344 | -21.7% |
| Taxes, remuneration and social security | 45 | €11,989 | €15,310 | +€3,321 | +27.7% |
| Taxes | 450/3 | €11,989 | €15,310 | +€3,321 | +27.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €67,487 | €97,617 | +€30,130 | +44.6% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,433 | €1,750 | -€2,683 | -60.5% |
| Other operating charges | 640/8 | €623 | €440 | -€183 | -29.4% |
| Gross operating margin | 9900 | €90,522 | €124,470 | +€33,948 | +37.5% |
| Operating profit (loss) | 9901 | €85,466 | €122,280 | +€36,814 | +43.1% |
| Financial income | 75/76B | €33 | €9 | -€25 | -74.0% |
| Recurring financial income | 75 | €33 | €9 | -€25 | -74.0% |
| Financial charges | 65/66B | €280 | €130 | -€150 | -53.5% |
| Recurring financial charges | 65 | €280 | €130 | -€150 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €85,219 | €122,158 | +€36,940 | +43.3% |
| Income taxes | 67/77 | €17,732 | €24,965 | +€7,233 | +40.8% |
| Profit (loss) for the period | 9904 | €67,487 | €97,194 | +€29,707 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,487 | €97,194 | +€29,707 | +44.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.