ASMA 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.
ASMA CONSULTING
Largest movements
- Cash +€53,712
up €53,712 (+47.9%), from €112,229 to €165,942
mainly Net result for the year (+€76,378) and Other debts (+€41,506)
- Other debts +€41,506
up €41,506 (+122%), from €34,000 to €75,506
- Tax, wage and social debts +€19,517
up €19,517 (+325%), from €6,000 to €25,517
- Reserves -€12,452
down €12,452 (-2.9%), from €428,334 to €415,882
of which Distributable reserves: -€12,452
- Taxes +€12,010
up €12,010 (+45.5%), from €26,424 to €38,434
- Gross operating margin -€8,218
down €8,218 (-6.4%), from €127,752 to €119,534
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 | €476,541 | €529,132 | +€52,591 | +11.0% |
| Fixed assets | 21/28 | €159,454 | €159,131 | -€323 | -0.2% |
| Tangible fixed assets | 22/27 | €9,454 | €9,131 | -€323 | -3.4% |
| Land and buildings | 22 | €6,942 | €6,092 | -€850 | -12.2% |
| Plant, machinery and equipment | 23 | €658 | €1,605 | +€947 | +144% |
| Other tangible fixed assets | 26 | €1,854 | €1,434 | -€420 | -22.7% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €317,087 | €370,001 | +€52,914 | +16.7% |
| Amounts receivable within one year | 40/41 | €51,042 | €51,543 | +€501 | +1.0% |
| Trade receivables | 40 | €19,193 | €22,326 | +€3,132 | +16.3% |
| Other amounts receivable | 41 | €31,849 | €29,218 | -€2,632 | -8.3% |
| Current investments | 50/53 | €99,029 | €99,029 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,229 | €165,942 | +€53,712 | +47.9% |
| Deferred charges and accrued income | 490/1 | €54,786 | €53,487 | -€1,299 | -2.4% |
| Total equity and liabilities | 10/49 | €476,541 | €529,132 | +€52,591 | +11.0% |
| Equity | 10/15 | €433,334 | €420,882 | -€12,452 | -2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €428,334 | €415,882 | -€12,452 | -2.9% |
| Tax-exempt reserves | 132 | €4,804 | €4,804 | = | 0.0% |
| Distributable reserves | 133 | €423,531 | €411,078 | -€12,452 | -2.9% |
| Amounts payable | 17/49 | €43,207 | €108,250 | +€65,043 | +151% |
| Amounts payable within one year | 42/48 | €43,207 | €108,250 | +€65,043 | +151% |
| Trade debts | 44 | €3,207 | €7,227 | +€4,021 | +125% |
| Suppliers | 440/4 | €3,207 | €7,227 | +€4,021 | +125% |
| Taxes, remuneration and social security | 45 | €6,000 | €25,517 | +€19,517 | +325% |
| Taxes | 450/3 | €6,000 | €25,517 | +€19,517 | +325% |
| Other amounts payable | 47/48 | €34,000 | €75,506 | +€41,506 | +122% |
| Non-recurring operating income | 76A | - | €9,319 | +€9,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €1,896 | +€144 | +8.2% |
| Other operating charges | 640/8 | €932 | €1,579 | +€648 | +69.5% |
| Gross operating margin | 9900 | €127,752 | €119,534 | -€8,218 | -6.4% |
| Operating profit (loss) | 9901 | €125,068 | €116,059 | -€9,009 | -7.2% |
| Financial income | 75/76B | €1,053 | €2,246 | +€1,194 | +113% |
| Recurring financial income | 75 | €1,053 | €2,246 | +€1,194 | +113% |
| Financial charges | 65/66B | €3,396 | €3,492 | +€97 | +2.8% |
| Recurring financial charges | 65 | €3,396 | €3,492 | +€97 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €122,725 | €114,813 | -€7,912 | -6.4% |
| Income taxes | 67/77 | €26,424 | €38,434 | +€12,010 | +45.5% |
| Profit (loss) for the period | 9904 | €96,301 | €76,378 | -€19,922 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,301 | €76,378 | -€19,922 | -20.7% |
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 26 October 2026 via checked.be.