ASM ADVISE: 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.
ASM ADVISE
Largest movements
- Cash -€25,001
down €25,001 (-91.4%), from €27,344 to €2,343
mainly Net result for the year (-€40,496) and Receivables within one year (-€3,621)
- Receivables within one year +€3,621
up €3,621 (+89.5%), from €4,047 to €7,668
of which Other amounts receivable: +€2,042
- Stocks and contracts +€2,224
new in 2025: €2,224
- Profit (loss) carried forward -€40,496
down €40,496, from €19,675 to -€20,821
- Other debts +€21,312
up €21,312 (+183.6%), from €11,606 to €32,918
- Purchases and services +€44,786
new in 2025: €44,786
- Turnover +€8,117
new in 2025: €8,117
- Gross operating margin +€7,921
up €7,921 (+17.8%), from -€44,590 to -€36,669
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 | €31,391 | €12,235 | -€19,156 | -61.0% |
| Current assets | 29/58 | €31,391 | €12,235 | -€19,156 | -61.0% |
| Stocks and contracts in progress | 3 | - | €2,224 | +€2,224 | |
| Stocks | 30/36 | - | €2,224 | +€2,224 | |
| Amounts receivable within one year | 40/41 | €4,047 | €7,668 | +€3,621 | +89.5% |
| Trade receivables | 40 | - | €1,579 | +€1,579 | |
| Other amounts receivable | 41 | €4,047 | €6,089 | +€2,042 | +50.5% |
| Cash at bank and in hand | 54/58 | €27,344 | €2,343 | -€25,001 | -91.4% |
| Total equity and liabilities | 10/49 | €31,391 | €12,235 | -€19,156 | -61.0% |
| Equity | 10/15 | €19,676 | -€20,820 | -€40,496 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,675 | -€20,821 | -€40,496 | |
| Amounts payable | 17/49 | €11,715 | €33,055 | +€21,340 | +182.2% |
| Amounts payable within one year | 42/48 | €11,715 | €33,055 | +€21,340 | +182.2% |
| Trade debts | 44 | €109 | €137 | +€28 | +25.7% |
| Suppliers | 440/4 | €109 | €137 | +€28 | +25.7% |
| Other amounts payable | 47/48 | €11,606 | €32,918 | +€21,312 | +183.6% |
| Turnover | 70 | - | €8,117 | +€8,117 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €44,786 | +€44,786 | |
| Other operating charges | 640/8 | €3,967 | €3,625 | -€342 | -8.6% |
| Gross operating margin | 9900 | -€44,590 | -€36,669 | +€7,921 | +17.8% |
| Operating profit (loss) | 9901 | -€48,557 | -€40,294 | +€8,263 | +17.0% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €66 | €70 | +€4 | +6.1% |
| Recurring financial charges | 65 | €66 | €70 | +€4 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,585 | -€40,364 | +€8,221 | +16.9% |
| Income taxes | 67/77 | €95 | €132 | +€37 | +38.9% |
| Profit (loss) for the period | 9904 | -€48,680 | -€40,496 | +€8,184 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,680 | -€40,496 | +€8,184 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.