ASL TECHNICS: 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 TECHNICS
Largest movements
- Cash -€7,278
down €7,278 (-19.5%), from €37,332 to €30,055
mainly Contributions, distributions and other (-€32,000) and Other debts (-€12,133)
- Deferred charges and accrued income -€5,937
down €5,937 (-25.7%), from €23,105 to €17,168
- Other debts -€12,133
down €12,133 (-36.6%), from €33,157 to €21,024
- Trade debts +€7,095
up €7,095 (+721.5%), from €983 to €8,078
- Tax, wage and social debts -€5,224
down €5,224 (-24.0%), from €21,738 to €16,514
- Accrued charges and deferred income -€4,062
no longer reported in 2025 (was €4,062)
- Gross operating margin -€6,673
down €6,673 (-12.4%), from €54,008 to €47,335
- Taxes -€3,019
down €3,019 (-26.2%), from €11,501 to €8,482
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 | €120,178 | €105,712 | -€14,466 | -12.0% |
| Fixed assets | 21/28 | €32,093 | €31,794 | -€299 | -0.9% |
| Tangible fixed assets | 22/27 | €2,093 | €1,794 | -€299 | -14.3% |
| Plant, machinery and equipment | 23 | €2,093 | €1,794 | -€299 | -14.3% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €88,085 | €73,918 | -€14,168 | -16.1% |
| Stocks and contracts in progress | 3 | €2,745 | €2,745 | = | 0.0% |
| Stocks | 30/36 | €2,745 | €2,745 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,903 | €23,950 | -€953 | -3.8% |
| Trade receivables | 40 | €17,377 | €16,505 | -€873 | -5.0% |
| Other amounts receivable | 41 | €7,526 | €7,446 | -€80 | -1.1% |
| Cash at bank and in hand | 54/58 | €37,332 | €30,055 | -€7,278 | -19.5% |
| Deferred charges and accrued income | 490/1 | €23,105 | €17,168 | -€5,937 | -25.7% |
| Total equity and liabilities | 10/49 | €120,178 | €105,712 | -€14,466 | -12.0% |
| Equity | 10/15 | €60,238 | €60,096 | -€142 | -0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,738 | €57,596 | -€142 | -0.2% |
| Amounts payable | 17/49 | €59,940 | €45,616 | -€14,324 | -23.9% |
| Amounts payable within one year | 42/48 | €55,878 | €45,616 | -€10,263 | -18.4% |
| Trade debts | 44 | €983 | €8,078 | +€7,095 | +721.5% |
| Suppliers | 440/4 | €983 | €8,078 | +€7,095 | +721.5% |
| Taxes, remuneration and social security | 45 | €21,738 | €16,514 | -€5,224 | -24.0% |
| Taxes | 450/3 | €21,738 | €16,514 | -€5,224 | -24.0% |
| Other amounts payable | 47/48 | €33,157 | €21,024 | -€12,133 | -36.6% |
| Accrued charges and deferred income | 492/3 | €4,062 | - | -€4,062 | |
| Non-recurring operating income | 76A | €12,977 | - | -€12,977 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299 | €299 | = | 0.0% |
| Other operating charges | 640/8 | €1,474 | €1,862 | +€389 | +26.4% |
| Gross operating margin | 9900 | €54,008 | €47,335 | -€6,673 | -12.4% |
| Operating profit (loss) | 9901 | €52,235 | €45,174 | -€7,061 | -13.5% |
| Financial income | 75/76B | €120 | €8 | -€111 | -92.9% |
| Recurring financial income | 75 | €120 | €8 | -€111 | -92.9% |
| Financial charges | 65/66B | €5,101 | €4,842 | -€259 | -5.1% |
| Recurring financial charges | 65 | €5,101 | €4,842 | -€259 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €47,254 | €40,340 | -€6,914 | -14.6% |
| Income taxes | 67/77 | €11,501 | €8,482 | -€3,019 | -26.2% |
| Profit (loss) for the period | 9904 | €35,753 | €31,858 | -€3,895 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,753 | €31,858 | -€3,895 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.