ASLE: 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.
ASLE
Largest movements
- Cash +€4,388
up €4,388 (+23.1%), from €18,963 to €23,351
mainly Net result for the year (+€9,124) and Depreciation (+€927)
- Receivables within one year +€2,738
up €2,738 (+27.8%), from €9,846 to €12,584
of which Trade receivables: +€2,608
- Tangible fixed assets -€927
down €927 (-27.0%), from €3,435 to €2,508
- Profit (loss) carried forward +€9,124
up €9,124 (+15.7%), from -€58,132 to -€49,008
- Tax, wage and social debts -€2,333
no longer reported in 2025 (was €2,333)
- Trade debts -€741
down €741 (-73.9%), from €1,002 to €261
- Gross operating margin +€349
up €349 (+3.4%), from €10,159 to €10,508
- Other operating charges +€341
up €341 (+195.8%), from €174 to €515
- Depreciation +€120
up €120 (+14.9%), from €807 to €927
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 | €32,244 | €38,443 | +€6,199 | +19.2% |
| Fixed assets | 21/28 | €3,435 | €2,508 | -€927 | -27.0% |
| Tangible fixed assets | 22/27 | €3,435 | €2,508 | -€927 | -27.0% |
| Plant, machinery and equipment | 23 | €3,435 | €2,508 | -€927 | -27.0% |
| Current assets | 29/58 | €28,809 | €35,935 | +€7,126 | +24.7% |
| Amounts receivable within one year | 40/41 | €9,846 | €12,584 | +€2,738 | +27.8% |
| Trade receivables | 40 | €9,826 | €12,434 | +€2,608 | +26.5% |
| Other amounts receivable | 41 | €19 | €149 | +€130 | +671.3% |
| Cash at bank and in hand | 54/58 | €18,963 | €23,351 | +€4,388 | +23.1% |
| Total equity and liabilities | 10/49 | €32,244 | €38,443 | +€6,199 | +19.2% |
| Equity | 10/15 | -€39,540 | -€30,416 | +€9,124 | +23.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,132 | -€49,008 | +€9,124 | +15.7% |
| Amounts payable | 17/49 | €71,784 | €68,859 | -€2,925 | -4.1% |
| Amounts payable within one year | 42/48 | €71,784 | €68,859 | -€2,925 | -4.1% |
| Trade debts | 44 | €1,002 | €261 | -€741 | -73.9% |
| Suppliers | 440/4 | €1,002 | €261 | -€741 | -73.9% |
| Taxes, remuneration and social security | 45 | €2,333 | - | -€2,333 | |
| Taxes | 450/3 | €2,333 | - | -€2,333 | |
| Other amounts payable | 47/48 | €68,449 | €68,598 | +€149 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €927 | +€120 | +14.9% |
| Other operating charges | 640/8 | €174 | €515 | +€341 | +195.8% |
| Gross operating margin | 9900 | €10,159 | €10,508 | +€349 | +3.4% |
| Operating profit (loss) | 9901 | €9,178 | €9,066 | -€112 | -1.2% |
| Financial income | 75/76B | €65 | €110 | +€45 | +69.3% |
| Recurring financial income | 75 | €65 | €110 | +€45 | +69.3% |
| Financial charges | 65/66B | €48 | €52 | +€4 | +9.0% |
| Recurring financial charges | 65 | €48 | €52 | +€4 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €9,196 | €9,124 | -€72 | -0.8% |
| Profit (loss) for the period | 9904 | €9,196 | €9,124 | -€72 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,196 | €9,124 | -€72 | -0.8% |
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.