ASKOY2CONSULT: 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.
ASKOY2CONSULT
Largest movements
- Cash +€167,987
up €167,987 (+151.1%), from €111,151 to €279,137
mainly Current investments (+€89,482) and Net result for the year (+€70,963)
- Current investments -€89,482
down €89,482 (-59.7%), from €150,000 to €60,518
- Tangible fixed assets +€4,270
up €4,270 (+51.4%), from €8,301 to €12,571
of which Plant, machinery and equipment: +€4,767
- Other debts +€44,816
new in 2025: €44,816
- Reserves +€26,147
up €26,147 (+13.0%), from €200,616 to €226,763
- Tax, wage and social debts +€11,168
up €11,168 (+68.2%), from €16,386 to €27,554
- Gross operating margin -€67,627
down €67,627 (-40.3%), from €167,761 to €100,135
- Taxes -€20,444
down €20,444 (-42.3%), from €48,360 to €27,916
- Financial income +€3,597
new in 2025: €3,597
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 | €302,882 | €385,669 | +€82,787 | +27.3% |
| Fixed assets | 21/28 | €8,301 | €12,571 | +€4,270 | +51.4% |
| Tangible fixed assets | 22/27 | €8,301 | €12,571 | +€4,270 | +51.4% |
| Plant, machinery and equipment | 23 | €7,445 | €12,212 | +€4,767 | +64.0% |
| Furniture and vehicles | 24 | €856 | €358 | -€497 | -58.1% |
| Current assets | 29/58 | €294,581 | €373,098 | +€78,518 | +26.7% |
| Amounts receivable within one year | 40/41 | €33,430 | €33,362 | -€68 | -0.2% |
| Trade receivables | 40 | €31,313 | €30,413 | -€899 | -2.9% |
| Other amounts receivable | 41 | €2,117 | €2,949 | +€832 | +39.3% |
| Current investments | 50/53 | €150,000 | €60,518 | -€89,482 | -59.7% |
| Cash at bank and in hand | 54/58 | €111,151 | €279,137 | +€167,987 | +151.1% |
| Deferred charges and accrued income | 490/1 | €0 | €81 | +€81 | |
| Total equity and liabilities | 10/49 | €302,882 | €385,669 | +€82,787 | +27.3% |
| Equity | 10/15 | €236,122 | €262,268 | +€26,147 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,616 | €226,763 | +€26,147 | +13.0% |
| Distributable reserves | 133 | €200,616 | €226,763 | +€26,147 | +13.0% |
| Profit (loss) carried forward | 14 | €29,305 | €29,305 | = | 0.0% |
| Amounts payable | 17/49 | €66,760 | €123,401 | +€56,641 | +84.8% |
| Amounts payable within one year | 42/48 | €66,760 | €123,401 | +€56,641 | +84.8% |
| Trade debts | 44 | €50,374 | €51,030 | +€657 | +1.3% |
| Suppliers | 440/4 | €50,374 | €51,030 | +€657 | +1.3% |
| Taxes, remuneration and social security | 45 | €16,386 | €27,554 | +€11,168 | +68.2% |
| Taxes | 450/3 | €16,386 | €27,554 | +€11,168 | +68.2% |
| Other amounts payable | 47/48 | - | €44,816 | +€44,816 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,788 | €3,496 | +€708 | +25.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €167,761 | €100,135 | -€67,627 | -40.3% |
| Operating profit (loss) | 9901 | €164,468 | €96,119 | -€68,349 | -41.6% |
| Financial income | 75/76B | - | €3,597 | +€3,597 | |
| Recurring financial income | 75 | - | €3,597 | +€3,597 | |
| Financial charges | 65/66B | €1,238 | €837 | -€401 | -32.4% |
| Recurring financial charges | 65 | €1,238 | €837 | -€401 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €163,231 | €98,879 | -€64,352 | -39.4% |
| Income taxes | 67/77 | €48,360 | €27,916 | -€20,444 | -42.3% |
| Profit (loss) for the period | 9904 | €114,870 | €70,963 | -€43,908 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €114,870 | €70,963 | -€43,908 | -38.2% |
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 3 October 2026 via checked.be.