ASM SERVICES & CONSULTING: 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 SERVICES & CONSULTING
Largest movements
- Current investments +€101,661
up €101,661 (+23.5%), from €431,697 to €533,358
- Cash -€30,899
down €30,899 (-39.6%), from €78,020 to €47,121
mainly Current investments (-€101,661) and Accrued charges and deferred income (-€418)
- Reserves +€51,053
up €51,053 (+13.9%), from €368,041 to €419,094
- Other debts +€12,542
up €12,542 (+10.3%), from €122,139 to €134,682
- Tax, wage and social debts +€6,060
up €6,060 (+534%), from €1,134 to €7,194
- Financial income +€2,900
up €2,900 (+23.8%), from €12,207 to €15,107
- Gross operating margin +€2,737
up €2,737 (+4.0%), from €68,497 to €71,234
- Taxes +€1,875
up €1,875 (+7.9%), from €23,791 to €25,666
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 | €520,517 | €590,643 | +€70,127 | +13.5% |
| Current assets | 29/58 | €520,517 | €590,643 | +€70,127 | +13.5% |
| Amounts receivable within one year | 40/41 | €10,799 | €10,164 | -€635 | -5.9% |
| Trade receivables | 40 | €10,799 | €10,164 | -€635 | -5.9% |
| Current investments | 50/53 | €431,697 | €533,358 | +€101,661 | +23.5% |
| Cash at bank and in hand | 54/58 | €78,020 | €47,121 | -€30,899 | -39.6% |
| Total equity and liabilities | 10/49 | €520,517 | €590,643 | +€70,127 | +13.5% |
| Equity | 10/15 | €386,791 | €437,844 | +€51,053 | +13.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €368,041 | €419,094 | +€51,053 | +13.9% |
| Distributable reserves | 133 | €368,041 | €419,094 | +€51,053 | +13.9% |
| Amounts payable | 17/49 | €133,725 | €152,799 | +€19,074 | +14.3% |
| Amounts payable within one year | 42/48 | €124,216 | €143,707 | +€19,491 | +15.7% |
| Trade debts | 44 | €942 | €1,831 | +€889 | +94.3% |
| Suppliers | 440/4 | €942 | €1,831 | +€889 | +94.3% |
| Taxes, remuneration and social security | 45 | €1,134 | €7,194 | +€6,060 | +534% |
| Taxes | 450/3 | €1,134 | €7,194 | +€6,060 | +534% |
| Other amounts payable | 47/48 | €122,139 | €134,682 | +€12,542 | +10.3% |
| Accrued charges and deferred income | 492/3 | €9,509 | €9,091 | -€418 | -4.4% |
| Other operating charges | 640/8 | €512 | €462 | -€51 | -9.9% |
| Gross operating margin | 9900 | €68,497 | €71,234 | +€2,737 | +4.0% |
| Operating profit (loss) | 9901 | €67,985 | €70,772 | +€2,787 | +4.1% |
| Financial income | 75/76B | €12,207 | €15,107 | +€2,900 | +23.8% |
| Recurring financial income | 75 | €12,207 | €15,107 | +€2,900 | +23.8% |
| Financial charges | 65/66B | €9,578 | €9,160 | -€418 | -4.4% |
| Recurring financial charges | 65 | €9,578 | €9,160 | -€418 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €70,614 | €76,719 | +€6,105 | +8.6% |
| Income taxes | 67/77 | €23,791 | €25,666 | +€1,875 | +7.9% |
| Profit (loss) for the period | 9904 | €46,823 | €51,053 | +€4,230 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,823 | €51,053 | +€4,230 | +9.0% |
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 20 October 2026 via checked.be.