ASL: 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.
ASL
Largest movements
- Cash -€4,299
down €4,299 (-11.4%), from €37,589 to €33,290
mainly Tax, wage and social debts (-€6,265) and Receivables within one year (-€2,105)
- Receivables within one year +€2,105
up €2,105 (+44.4%), from €4,744 to €6,849
of which Other amounts receivable: +€1,626
- Tax, wage and social debts -€6,265
down €6,265 (-92.4%), from €6,781 to €516
- Trade debts +€3,532
up €3,532 (+1,659%), from €213 to €3,745
- Gross operating margin -€12,996
down €12,996 (-90.8%), from €14,311 to €1,315
- Taxes -€3,607
down €3,607 (-94.5%), from €3,818 to €211
- Other operating charges -€1,102
down €1,102 (-69.3%), from €1,591 to €489
- Depreciation -€597
down €597 (-63.8%), from €936 to €339
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 | €42,672 | €40,139 | -€2,533 | -5.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €339 | €0 | -€339 | -100% |
| Tangible fixed assets | 22/27 | €339 | €0 | -€339 | -100% |
| Land and buildings | 22 | €339 | €0 | -€339 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €42,333 | €40,139 | -€2,194 | -5.2% |
| Amounts receivable within one year | 40/41 | €4,744 | €6,849 | +€2,105 | +44.4% |
| Trade receivables | 40 | €2,407 | €2,886 | +€479 | +19.9% |
| Other amounts receivable | 41 | €2,337 | €3,963 | +€1,626 | +69.6% |
| Cash at bank and in hand | 54/58 | €37,589 | €33,290 | -€4,299 | -11.4% |
| Total equity and liabilities | 10/49 | €42,672 | €40,139 | -€2,533 | -5.9% |
| Equity | 10/15 | €35,678 | €35,878 | +€199 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,769 | €30,769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,769 | €30,769 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,769 | €30,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,291 | -€1,091 | +€199 | +15.4% |
| Amounts payable | 17/49 | €6,994 | €4,261 | -€2,732 | -39.1% |
| Amounts payable within one year | 42/48 | €6,994 | €4,261 | -€2,732 | -39.1% |
| Trade debts | 44 | €213 | €3,745 | +€3,532 | +1,659% |
| Suppliers | 440/4 | €213 | €3,745 | +€3,532 | +1,659% |
| Taxes, remuneration and social security | 45 | €6,781 | €516 | -€6,265 | -92.4% |
| Taxes | 450/3 | €6,781 | €516 | -€6,265 | -92.4% |
| Non-recurring operating income | 76A | €4,872 | €450 | -€4,422 | -90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €339 | -€597 | -63.8% |
| Other operating charges | 640/8 | €1,591 | €489 | -€1,102 | -69.3% |
| Gross operating margin | 9900 | €14,311 | €1,315 | -€12,996 | -90.8% |
| Operating profit (loss) | 9901 | €11,784 | €487 | -€11,297 | -95.9% |
| Financial charges | 65/66B | €83 | €77 | -€6 | -7.4% |
| Recurring financial charges | 65 | €83 | €77 | -€6 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €11,701 | €410 | -€11,291 | -96.5% |
| Income taxes | 67/77 | €3,818 | €211 | -€3,607 | -94.5% |
| Profit (loss) for the period | 9904 | €7,883 | €199 | -€7,684 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,883 | €199 | -€7,684 | -97.5% |
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 27 October 2026 via checked.be.