ASL BOUW: 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 BOUW
Largest movements
- Receivables within one year +€13,964
up €13,964 (+203%), from €6,873 to €20,837
of which Trade receivables: +€12,290
- Tangible fixed assets -€6,049
down €6,049 (-86.6%), from €6,987 to €938
- Cash -€5,140
down €5,140 (-9.2%), from €55,964 to €50,825
mainly Receivables within one year (-€13,964) and Debts after one year (-€3,732)
- Deferred charges and accrued income -€2,828
down €2,828 (-19.4%), from €14,543 to €11,714
- Debts after one year -€3,732
down €3,732 (-91.5%), from €4,078 to €347
- Tax, wage and social debts +€3,528
up €3,528 (+150%), from €2,349 to €5,878
of which Taxes: +€2,310
- Other debts -€2,872
down €2,872 (-72.2%), from €3,977 to €1,105
- Profit (loss) carried forward +€2,576
up €2,576 (+3.9%), from €65,248 to €67,824
- Staff costs +€13,611
up €13,611 (+38.2%), from €35,615 to €49,226
- Gross operating margin +€8,488
up €8,488 (+14.4%), from €59,138 to €67,626
- Depreciation -€4,968
down €4,968 (-45.1%), from €11,017 to €6,049
- Financial charges +€4,633
up €4,633 (+427%), from €1,086 to €5,719
- Other operating charges +€750
up €750 (+75.3%), from €996 to €1,746
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 | €84,367 | €84,314 | -€52 | -0.1% |
| Fixed assets | 21/28 | €6,987 | €938 | -€6,049 | -86.6% |
| Tangible fixed assets | 22/27 | €6,987 | €938 | -€6,049 | -86.6% |
| Furniture and vehicles | 24 | €6,987 | €938 | -€6,049 | -86.6% |
| Current assets | 29/58 | €77,380 | €83,376 | +€5,996 | +7.7% |
| Amounts receivable within one year | 40/41 | €6,873 | €20,837 | +€13,964 | +203% |
| Trade receivables | 40 | €2,950 | €15,240 | +€12,290 | +417% |
| Other amounts receivable | 41 | €3,923 | €5,597 | +€1,674 | +42.7% |
| Cash at bank and in hand | 54/58 | €55,964 | €50,825 | -€5,140 | -9.2% |
| Deferred charges and accrued income | 490/1 | €14,543 | €11,714 | -€2,828 | -19.4% |
| Total equity and liabilities | 10/49 | €84,367 | €84,314 | -€52 | -0.1% |
| Equity | 10/15 | €68,248 | €70,824 | +€2,576 | +3.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,248 | €67,824 | +€2,576 | +3.9% |
| Amounts payable | 17/49 | €16,119 | €13,491 | -€2,628 | -16.3% |
| Amounts payable after more than one year | 17 | €4,078 | €347 | -€3,732 | -91.5% |
| Financial debts | 170/4 | €4,078 | €347 | -€3,732 | -91.5% |
| Amounts payable within one year | 42/48 | €12,041 | €13,144 | +€1,103 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €4,222 | €4,063 | -€159 | -3.8% |
| Trade debts | 44 | €1,492 | €2,098 | +€606 | +40.6% |
| Suppliers | 440/4 | €1,492 | €2,098 | +€606 | +40.6% |
| Taxes, remuneration and social security | 45 | €2,349 | €5,878 | +€3,528 | +150% |
| Taxes | 450/3 | €2,349 | €4,659 | +€2,310 | +98.3% |
| Remuneration and social security | 454/9 | - | €1,218 | +€1,218 | |
| Other amounts payable | 47/48 | €3,977 | €1,105 | -€2,872 | -72.2% |
| Remuneration, social security and pensions | 62 | €35,615 | €49,226 | +€13,611 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,017 | €6,049 | -€4,968 | -45.1% |
| Other operating charges | 640/8 | €996 | €1,746 | +€750 | +75.3% |
| Gross operating margin | 9900 | €59,138 | €67,626 | +€8,488 | +14.4% |
| Operating profit (loss) | 9901 | €11,510 | €10,605 | -€905 | -7.9% |
| Financial charges | 65/66B | €1,086 | €5,719 | +€4,633 | +427% |
| Recurring financial charges | 65 | €1,086 | €5,719 | +€4,633 | +427% |
| Profit (loss) for the period before taxes | 9903 | €10,424 | €4,886 | -€5,538 | -53.1% |
| Income taxes | 67/77 | €2,349 | €2,310 | -€39 | -1.7% |
| Profit (loss) for the period | 9904 | €8,075 | €2,576 | -€5,499 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,075 | €2,576 | -€5,499 | -68.1% |
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.