ASLAN: 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.
ASLAN
Largest movements
- Cash +€19,730
up €19,730 (+183%), from €10,810 to €30,539
mainly Depreciation (+€28,634) and Net result for the year (+€11,858)
- Tangible fixed assets -€18,090
down €18,090 (-32.2%), from €56,253 to €38,163
of which Other tangible fixed assets: -€11,437
- Deferred charges and accrued income -€7,260
no longer reported in 2025 (was €7,260)
- Receivables within one year -€6,786
down €6,786 (-13.4%), from €50,703 to €43,916
of which Other amounts receivable: -€11,955
- Intangible fixed assets -€1,475
no longer reported in 2025 (was €1,475)
- Trade debts -€11,870
down €11,870 (-68.7%), from €17,282 to €5,412
- Profit (loss) carried forward +€11,858
up €11,858 (+20.9%), from €56,694 to €68,551
- Debts after one year -€9,533
down €9,533 (-66.0%), from €14,452 to €4,919
- Tax, wage and social debts -€4,802
down €4,802 (-18.7%), from €25,663 to €20,861
of which Taxes: -€8,084
- Gross operating margin +€32,353
up €32,353 (+66.1%), from €48,921 to €81,274
- Staff costs +€26,128
up €26,128 (+1,066%), from €2,452 to €28,580
- Other operating charges -€10,064
down €10,064 (-63.3%), from €15,902 to €5,837
- Taxes +€3,224
up €3,224 (+182%), from €1,775 to €4,999
- Depreciation +€2,879
up €2,879 (+11.2%), from €25,755 to €28,634
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 | €143,368 | €129,736 | -€13,631 | -9.5% |
| Fixed assets | 21/28 | €59,378 | €39,813 | -€19,565 | -32.9% |
| Intangible fixed assets | 21 | €1,475 | - | -€1,475 | |
| Tangible fixed assets | 22/27 | €56,253 | €38,163 | -€18,090 | -32.2% |
| Plant, machinery and equipment | 23 | €13,270 | €15,600 | +€2,330 | +17.6% |
| Furniture and vehicles | 24 | €14,304 | €12,210 | -€2,094 | -14.6% |
| Leasing and similar rights | 25 | €16,471 | €9,583 | -€6,888 | -41.8% |
| Other tangible fixed assets | 26 | €12,208 | €771 | -€11,437 | -93.7% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €83,989 | €89,923 | +€5,934 | +7.1% |
| Stocks and contracts in progress | 3 | €15,217 | €15,468 | +€250 | +1.6% |
| Stocks | 30/36 | €15,217 | €15,468 | +€250 | +1.6% |
| Amounts receivable within one year | 40/41 | €50,703 | €43,916 | -€6,786 | -13.4% |
| Trade receivables | 40 | €16,420 | €21,588 | +€5,168 | +31.5% |
| Other amounts receivable | 41 | €34,283 | €22,328 | -€11,955 | -34.9% |
| Cash at bank and in hand | 54/58 | €10,810 | €30,539 | +€19,730 | +183% |
| Deferred charges and accrued income | 490/1 | €7,260 | - | -€7,260 | |
| Total equity and liabilities | 10/49 | €143,368 | €129,736 | -€13,631 | -9.5% |
| Equity | 10/15 | €77,154 | €89,011 | +€11,858 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,694 | €68,551 | +€11,858 | +20.9% |
| Amounts payable | 17/49 | €66,214 | €40,725 | -€25,489 | -38.5% |
| Amounts payable after more than one year | 17 | €14,452 | €4,919 | -€9,533 | -66.0% |
| Financial debts | 170/4 | €14,452 | €4,919 | -€9,533 | -66.0% |
| Amounts payable within one year | 42/48 | €51,762 | €35,806 | -€15,956 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €8,817 | €9,533 | +€716 | +8.1% |
| Trade debts | 44 | €17,282 | €5,412 | -€11,870 | -68.7% |
| Suppliers | 440/4 | €17,282 | €5,412 | -€11,870 | -68.7% |
| Taxes, remuneration and social security | 45 | €25,663 | €20,861 | -€4,802 | -18.7% |
| Taxes | 450/3 | €23,363 | €15,279 | -€8,084 | -34.6% |
| Remuneration and social security | 454/9 | €2,300 | €5,582 | +€3,282 | +143% |
| Remuneration, social security and pensions | 62 | €2,452 | €28,580 | +€26,128 | +1,066% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,755 | €28,634 | +€2,879 | +11.2% |
| Other operating charges | 640/8 | €15,902 | €5,837 | -€10,064 | -63.3% |
| Gross operating margin | 9900 | €48,921 | €81,274 | +€32,353 | +66.1% |
| Operating profit (loss) | 9901 | €4,812 | €18,222 | +€13,410 | +279% |
| Financial income | 75/76B | €880 | €1,085 | +€206 | +23.4% |
| Recurring financial income | 75 | €880 | €1,085 | +€206 | +23.4% |
| Financial charges | 65/66B | €2,953 | €2,451 | -€502 | -17.0% |
| Recurring financial charges | 65 | €2,953 | €2,451 | -€502 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €2,739 | €16,856 | +€14,117 | +515% |
| Income taxes | 67/77 | €1,775 | €4,999 | +€3,224 | +182% |
| Profit (loss) for the period | 9904 | €964 | €11,858 | +€10,894 | +1,130% |
| Profit (loss) for the period to be appropriated | 9905 | €964 | €11,858 | +€10,894 | +1,130% |
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 16 October 2026 via checked.be.