ASL: 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.
ASL
Largest movements
- Cash +€6,782
up €6,782 (+797.3%), from €851 to €7,632
mainly Other debts (+€23,669) and Net result for the year (+€7,336)
- Debts after one year -€26,503
down €26,503 (-16.3%), from €162,235 to €135,732
- Other debts +€23,669
up €23,669 (+719.8%), from €3,288 to €26,957
- Profit (loss) carried forward +€7,336
up €7,336 (+12.1%), from €60,585 to €67,921
- Purchases and services -€113,527
no longer reported in 2025 (was €113,527)
- Financial income -€16,775
down €16,775 (-55.9%), from €30,033 to €13,257
- Gross operating margin -€4,848
down €4,848 (-88.7%), from €5,464 to €616
- Other operating charges -€659
down €659 (-38.8%), from €1,697 to €1,038
- Financial charges -€628
down €628 (-10.4%), from €6,057 to €5,429
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 | €257,591 | €265,052 | +€7,462 | +2.9% |
| Fixed assets | 21/28 | €255,000 | €255,000 | = | 0.0% |
| Financial fixed assets | 28 | €255,000 | €255,000 | = | 0.0% |
| Current assets | 29/58 | €2,591 | €10,052 | +€7,462 | +288.0% |
| Amounts receivable after more than one year | 29 | €103 | €0 | -€103 | -100.0% |
| Other amounts receivable | 291 | €103 | €0 | -€103 | -100.0% |
| Amounts receivable within one year | 40/41 | €129 | €430 | +€301 | +233.6% |
| Trade receivables | 40 | €129 | €0 | -€129 | -100.0% |
| Other amounts receivable | 41 | - | €430 | +€430 | |
| Cash at bank and in hand | 54/58 | €851 | €7,632 | +€6,782 | +797.3% |
| Deferred charges and accrued income | 490/1 | €1,508 | €1,990 | +€482 | +32.0% |
| Total equity and liabilities | 10/49 | €257,591 | €265,052 | +€7,462 | +2.9% |
| Equity | 10/15 | €65,585 | €72,921 | +€7,336 | +11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,585 | €67,921 | +€7,336 | +12.1% |
| Amounts payable | 17/49 | €192,006 | €192,131 | +€125 | +0.1% |
| Amounts payable after more than one year | 17 | €162,235 | €135,732 | -€26,503 | -16.3% |
| Financial debts | 170/4 | €162,235 | €135,732 | -€26,503 | -16.3% |
| Amounts payable within one year | 42/48 | €29,771 | €56,399 | +€26,628 | +89.4% |
| Current portion of amounts payable after more than one year | 42 | €25,824 | €26,503 | +€680 | +2.6% |
| Trade debts | 44 | €529 | €1,122 | +€594 | +112.3% |
| Suppliers | 440/4 | €529 | €1,122 | +€594 | +112.3% |
| Taxes, remuneration and social security | 45 | €130 | €1,817 | +€1,687 | +1292.7% |
| Taxes | 450/3 | €130 | €1,817 | +€1,687 | +1292.7% |
| Other amounts payable | 47/48 | €3,288 | €26,957 | +€23,669 | +719.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,527 | - | -€113,527 | |
| Other operating charges | 640/8 | €1,697 | €1,038 | -€659 | -38.8% |
| Gross operating margin | 9900 | €5,464 | €616 | -€4,848 | -88.7% |
| Operating profit (loss) | 9901 | €3,767 | -€422 | -€4,189 | |
| Financial income | 75/76B | €30,033 | €13,257 | -€16,775 | -55.9% |
| Recurring financial income | 75 | €30,033 | €13,257 | -€16,775 | -55.9% |
| Financial charges | 65/66B | €6,057 | €5,429 | -€628 | -10.4% |
| Recurring financial charges | 65 | €6,057 | €5,429 | -€628 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €27,743 | €7,406 | -€20,337 | -73.3% |
| Income taxes | 67/77 | €161 | €70 | -€91 | -56.5% |
| Profit (loss) for the period | 9904 | €27,582 | €7,336 | -€20,246 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,582 | €7,336 | -€20,246 | -73.4% |
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 7 October 2026 via checked.be.