ASM FACILITY SERVICES: 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 FACILITY SERVICES
Largest movements
- Receivables within one year +€54,843
up €54,843 (+178%), from €30,818 to €85,661
of which Other amounts receivable: +€27,761
- Cash -€6,953
down €6,953 (-96.5%), from €7,205 to €252
mainly Receivables within one year (-€54,843) and Other debts (-€8,979)
- Tangible fixed assets -€1,312
down €1,312 (-31.1%), from €4,224 to €2,912
- Trade debts +€28,077
up €28,077 (+2,692%), from €1,043 to €29,120
- Profit (loss) carried forward +€22,399
up €22,399 (+97.9%), from €22,877 to €45,276
- Other debts -€8,979
no longer reported in 2023 (was €8,979)
- Tax, wage and social debts +€5,355
up €5,355 (+74.4%), from €7,198 to €12,553
of which Taxes: +€5,604
- Staff costs +€6,729
up €6,729 (+64.0%), from €10,521 to €17,250
- Gross operating margin +€3,917
up €3,917 (+8.7%), from €45,043 to €48,960
- Other operating charges -€1,130
down €1,130 (-32.8%), from €3,447 to €2,317
- Depreciation -€1,025
down €1,025 (-43.8%), from €2,337 to €1,312
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,096 | €89,948 | +€46,852 | +109% |
| Fixed assets | 21/28 | €4,224 | €2,912 | -€1,312 | -31.1% |
| Tangible fixed assets | 22/27 | €4,224 | €2,912 | -€1,312 | -31.1% |
| Furniture and vehicles | 24 | €4,224 | €2,912 | -€1,312 | -31.1% |
| Current assets | 29/58 | €38,872 | €87,036 | +€48,164 | +124% |
| Amounts receivable within one year | 40/41 | €30,818 | €85,661 | +€54,843 | +178% |
| Trade receivables | 40 | €30,818 | €57,900 | +€27,082 | +87.9% |
| Other amounts receivable | 41 | - | €27,761 | +€27,761 | |
| Cash at bank and in hand | 54/58 | €7,205 | €252 | -€6,953 | -96.5% |
| Deferred charges and accrued income | 490/1 | €849 | €1,123 | +€274 | +32.2% |
| Total equity and liabilities | 10/49 | €43,096 | €89,948 | +€46,852 | +109% |
| Equity | 10/15 | €25,877 | €48,276 | +€22,399 | +86.6% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,877 | €45,276 | +€22,399 | +97.9% |
| Amounts payable | 17/49 | €17,220 | €41,673 | +€24,453 | +142% |
| Amounts payable within one year | 42/48 | €17,220 | €41,673 | +€24,453 | +142% |
| Trade debts | 44 | €1,043 | €29,120 | +€28,077 | +2,692% |
| Suppliers | 440/4 | €1,043 | €29,120 | +€28,077 | +2,692% |
| Taxes, remuneration and social security | 45 | €7,198 | €12,553 | +€5,355 | +74.4% |
| Taxes | 450/3 | €5,901 | €11,505 | +€5,604 | +95.0% |
| Remuneration and social security | 454/9 | €1,297 | €1,048 | -€250 | -19.2% |
| Other amounts payable | 47/48 | €8,979 | - | -€8,979 | |
| Remuneration, social security and pensions | 62 | €10,521 | €17,250 | +€6,729 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,337 | €1,312 | -€1,025 | -43.8% |
| Other operating charges | 640/8 | €3,447 | €2,317 | -€1,130 | -32.8% |
| Gross operating margin | 9900 | €45,043 | €48,960 | +€3,917 | +8.7% |
| Operating profit (loss) | 9901 | €28,738 | €28,081 | -€657 | -2.3% |
| Financial income | 75/76B | €0 | €1 | +€0 | +4,900% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +4,900% |
| Financial charges | 65/66B | €142 | €83 | -€59 | -41.7% |
| Recurring financial charges | 65 | €142 | €83 | -€59 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €28,596 | €27,998 | -€598 | -2.1% |
| Income taxes | 67/77 | €5,719 | €5,600 | -€119 | -2.1% |
| Profit (loss) for the period | 9904 | €22,877 | €22,399 | -€478 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,877 | €22,399 | -€478 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.