ASL CONSULT: 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 CONSULT
Largest movements
- Cash +€33,348
up €33,348 (+474.0%), from €7,035 to €40,383
mainly Net result for the year (+€62,374) and Other debts (+€19,000)
- Receivables within one year -€15,703
down €15,703 (-12.9%), from €121,718 to €106,015
of which Trade receivables: -€8,934
- Other debts +€19,000
up €19,000 (+38.0%), from €50,000 to €69,000
- Tax, wage and social debts +€14,362
up €14,362 (+300.4%), from €4,781 to €19,143
of which Remuneration and social security: +€7,882
- Trade debts -€9,409
down €9,409 (-54.7%), from €17,207 to €7,798
- Profit (loss) carried forward -€6,626
down €6,626 (-95.8%), from €6,914 to €289
- Gross operating margin +€15,697
up €15,697 (+24.5%), from €64,013 to €79,711
- Taxes +€3,992
up €3,992 (+27.4%), from €14,590 to €18,581
- Financial income +€1,763
up €1,763 (+79.9%), from €2,206 to €3,969
- Depreciation +€865
up €865 (+114.3%), from €757 to €1,622
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 | €137,360 | €154,687 | +€17,327 | +12.6% |
| Fixed assets | 21/28 | €8,608 | €8,290 | -€318 | -3.7% |
| Tangible fixed assets | 22/27 | €6,208 | €5,890 | -€318 | -5.1% |
| Furniture and vehicles | 24 | €6,208 | €5,890 | -€318 | -5.1% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €128,753 | €146,398 | +€17,645 | +13.7% |
| Amounts receivable within one year | 40/41 | €121,718 | €106,015 | -€15,703 | -12.9% |
| Trade receivables | 40 | €36,492 | €27,558 | -€8,934 | -24.5% |
| Other amounts receivable | 41 | €85,226 | €78,457 | -€6,769 | -7.9% |
| Cash at bank and in hand | 54/58 | €7,035 | €40,383 | +€33,348 | +474.0% |
| Total equity and liabilities | 10/49 | €137,360 | €154,687 | +€17,327 | +12.6% |
| Equity | 10/15 | €65,243 | €58,617 | -€6,626 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,728 | €39,728 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,868 | €37,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,914 | €289 | -€6,626 | -95.8% |
| Amounts payable | 17/49 | €72,117 | €96,070 | +€23,953 | +33.2% |
| Amounts payable within one year | 42/48 | €71,989 | €95,942 | +€23,953 | +33.3% |
| Trade debts | 44 | €17,207 | €7,798 | -€9,409 | -54.7% |
| Suppliers | 440/4 | €17,207 | €7,798 | -€9,409 | -54.7% |
| Taxes, remuneration and social security | 45 | €4,781 | €19,143 | +€14,362 | +300.4% |
| Taxes | 450/3 | €4,781 | €11,261 | +€6,480 | +135.5% |
| Remuneration and social security | 454/9 | - | €7,882 | +€7,882 | |
| Other amounts payable | 47/48 | €50,000 | €69,000 | +€19,000 | +38.0% |
| Accrued charges and deferred income | 492/3 | €129 | €129 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €1,622 | +€865 | +114.3% |
| Other operating charges | 640/8 | €731 | €980 | +€249 | +34.1% |
| Gross operating margin | 9900 | €64,013 | €79,711 | +€15,697 | +24.5% |
| Operating profit (loss) | 9901 | €62,525 | €77,109 | +€14,584 | +23.3% |
| Financial income | 75/76B | €2,206 | €3,969 | +€1,763 | +79.9% |
| Recurring financial income | 75 | €2,206 | €3,969 | +€1,763 | +79.9% |
| Financial charges | 65/66B | €52 | €122 | +€70 | +134.3% |
| Recurring financial charges | 65 | €52 | €122 | +€70 | +134.3% |
| Profit (loss) for the period before taxes | 9903 | €64,679 | €80,956 | +€16,277 | +25.2% |
| Income taxes | 67/77 | €14,590 | €18,581 | +€3,992 | +27.4% |
| Profit (loss) for the period | 9904 | €50,089 | €62,374 | +€12,285 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,089 | €62,374 | +€12,285 | +24.5% |
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 10 October 2026 via checked.be.