ASK ACCOUNTING: 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.
ASK ACCOUNTING
Largest movements
- Tangible fixed assets -€28,075
down €28,075 (-95.6%), from €29,377 to €1,303
- Receivables within one year -€5,528
down €5,528 (-8.5%), from €65,132 to €59,604
of which Trade receivables: -€35,126
- Cash +€3,132
up €3,132 (+47.1%), from €6,656 to €9,788
mainly Investment in fixed assets (net) (+€27,361) and Tax, wage and social debts (+€8,877)
- Deferred charges and accrued income +€1,620
up €1,620 (+98.2%), from €1,650 to €3,271
- Trade debts -€37,207
down €37,207 (-45.4%), from €81,974 to €44,767
of which Suppliers: -€19,604
- Tax, wage and social debts +€8,877
up €8,877 (+48.1%), from €18,436 to €27,313
of which Remuneration and social security: +€9,962
- Profit (loss) carried forward -€2,958
down €2,958, from €901 to -€2,057
- Other debts +€2,142
up €2,142 (+775%), from €276 to €2,418
- Gross operating margin +€40,377
up €40,377 (+72.8%), from €55,444 to €95,820
- Staff costs +€35,422
up €35,422 (+57.6%), from €61,535 to €96,957
- Depreciation -€7,665
down €7,665 (-88.3%), from €8,679 to €1,014
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 | €109,494 | €80,343 | -€29,151 | -26.6% |
| Fixed assets | 21/28 | €36,056 | €7,681 | -€28,375 | -78.7% |
| Intangible fixed assets | 21 | €1,379 | €1,078 | -€301 | -21.8% |
| Tangible fixed assets | 22/27 | €29,377 | €1,303 | -€28,075 | -95.6% |
| Furniture and vehicles | 24 | €29,377 | €1,303 | -€28,075 | -95.6% |
| Financial fixed assets | 28 | €5,300 | €5,300 | = | 0.0% |
| Current assets | 29/58 | €73,438 | €72,662 | -€776 | -1.1% |
| Amounts receivable within one year | 40/41 | €65,132 | €59,604 | -€5,528 | -8.5% |
| Trade receivables | 40 | €65,132 | €30,006 | -€35,126 | -53.9% |
| Other amounts receivable | 41 | - | €29,598 | +€29,598 | |
| Cash at bank and in hand | 54/58 | €6,656 | €9,788 | +€3,132 | +47.1% |
| Deferred charges and accrued income | 490/1 | €1,650 | €3,271 | +€1,620 | +98.2% |
| Total equity and liabilities | 10/49 | €109,494 | €80,343 | -€29,151 | -26.6% |
| Equity | 10/15 | €8,802 | €5,845 | -€2,958 | -33.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,401 | €6,401 | = | 0.0% |
| Distributable reserves | 133 | €6,401 | €6,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | €901 | -€2,057 | -€2,958 | |
| Amounts payable | 17/49 | €100,691 | €74,498 | -€26,193 | -26.0% |
| Amounts payable within one year | 42/48 | €100,686 | €74,498 | -€26,188 | -26.0% |
| Trade debts | 44 | €81,974 | €44,767 | -€37,207 | -45.4% |
| Suppliers | 440/4 | €64,371 | €44,767 | -€19,604 | -30.5% |
| Bills of exchange payable | 441 | €17,603 | - | -€17,603 | |
| Taxes, remuneration and social security | 45 | €18,436 | €27,313 | +€8,877 | +48.1% |
| Taxes | 450/3 | €10,061 | €8,976 | -€1,085 | -10.8% |
| Remuneration and social security | 454/9 | €8,375 | €18,337 | +€9,962 | +119% |
| Other amounts payable | 47/48 | €276 | €2,418 | +€2,142 | +775% |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Remuneration, social security and pensions | 62 | €61,535 | €96,957 | +€35,422 | +57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,679 | €1,014 | -€7,665 | -88.3% |
| Other operating charges | 640/8 | €161 | €450 | +€289 | +180% |
| Gross operating margin | 9900 | €55,444 | €95,820 | +€40,377 | +72.8% |
| Operating profit (loss) | 9901 | -€14,931 | -€2,600 | +€12,331 | +82.6% |
| Financial income | 75/76B | €163 | €65 | -€98 | -60.0% |
| Recurring financial income | 75 | €163 | €65 | -€98 | -60.0% |
| Financial charges | 65/66B | €174 | €431 | +€257 | +147% |
| Recurring financial charges | 65 | €174 | €431 | +€257 | +147% |
| Profit (loss) for the period before taxes | 9903 | -€14,943 | -€2,967 | +€11,976 | +80.1% |
| Income taxes | 67/77 | €74 | -€9 | -€82 | |
| Profit (loss) for the period | 9904 | -€15,016 | -€2,958 | +€12,058 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,016 | -€2,958 | +€12,058 | +80.3% |
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 16 October 2026 via checked.be.