ASKESIS: 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.
ASKESIS
Largest movements
- Receivables within one year -€9,032
down €9,032 (-25.1%), from €36,054 to €27,022
of which Trade receivables: -€14,278
- Cash -€6,208
down €6,208 (-16.5%), from €37,708 to €31,500
mainly Tax, wage and social debts (-€21,433) and Other debts (-€20,000)
- Tangible fixed assets -€5,494
down €5,494 (-36.2%), from €15,168 to €9,674
of which Furniture and vehicles: -€6,015
- Profit (loss) carried forward +€22,211
up €22,211 (+47.9%), from €46,383 to €68,593
- Tax, wage and social debts -€21,433
down €21,433 (-94.2%), from €22,758 to €1,324
of which Remuneration and social security: -€12,071
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts -€1,694
no longer reported in 2025 (was €1,694)
- Gross operating margin -€60,792
down €60,792 (-58.3%), from €104,224 to €43,432
- Taxes -€12,272
down €12,272 (-59.3%), from €20,686 to €8,415
- Depreciation -€9,269
down €9,269 (-45.0%), from €20,585 to €11,316
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 | €90,834 | €69,917 | -€20,917 | -23.0% |
| Fixed assets | 21/28 | €15,332 | €9,838 | -€5,494 | -35.8% |
| Tangible fixed assets | 22/27 | €15,168 | €9,674 | -€5,494 | -36.2% |
| Plant, machinery and equipment | 23 | €9,154 | €9,674 | +€520 | +5.7% |
| Furniture and vehicles | 24 | €6,015 | - | -€6,015 | |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €75,502 | €60,080 | -€15,422 | -20.4% |
| Amounts receivable within one year | 40/41 | €36,054 | €27,022 | -€9,032 | -25.1% |
| Trade receivables | 40 | €14,278 | - | -€14,278 | |
| Other amounts receivable | 41 | €21,776 | €27,022 | +€5,246 | +24.1% |
| Cash at bank and in hand | 54/58 | €37,708 | €31,500 | -€6,208 | -16.5% |
| Deferred charges and accrued income | 490/1 | €1,741 | €1,558 | -€183 | -10.5% |
| Total equity and liabilities | 10/49 | €90,834 | €69,917 | -€20,917 | -23.0% |
| Equity | 10/15 | €46,383 | €68,593 | +€22,211 | +47.9% |
| Profit (loss) carried forward | 14 | €46,383 | €68,593 | +€22,211 | +47.9% |
| Amounts payable | 17/49 | €44,452 | €1,324 | -€43,127 | -97.0% |
| Amounts payable within one year | 42/48 | €44,452 | €1,324 | -€43,127 | -97.0% |
| Trade debts | 44 | €1,694 | - | -€1,694 | |
| Suppliers | 440/4 | €1,694 | - | -€1,694 | |
| Taxes, remuneration and social security | 45 | €22,758 | €1,324 | -€21,433 | -94.2% |
| Taxes | 450/3 | €10,686 | €1,324 | -€9,362 | -87.6% |
| Remuneration and social security | 454/9 | €12,071 | - | -€12,071 | |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,585 | €11,316 | -€9,269 | -45.0% |
| Other operating charges | 640/8 | €1,220 | €1,346 | +€125 | +10.3% |
| Non-recurring operating charges | 66A | €1,729 | - | -€1,729 | |
| Gross operating margin | 9900 | €104,224 | €43,432 | -€60,792 | -58.3% |
| Operating profit (loss) | 9901 | €80,690 | €30,770 | -€49,919 | -61.9% |
| Financial income | 75/76B | €724 | €2 | -€722 | -99.7% |
| Recurring financial income | 75 | €724 | €2 | -€722 | -99.7% |
| Financial charges | 65/66B | €277 | €147 | -€129 | -46.7% |
| Recurring financial charges | 65 | €277 | €147 | -€129 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €81,137 | €30,625 | -€50,512 | -62.3% |
| Income taxes | 67/77 | €20,686 | €8,415 | -€12,272 | -59.3% |
| Profit (loss) for the period | 9904 | €60,450 | €22,211 | -€38,240 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,450 | €22,211 | -€38,240 | -63.3% |
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.