ASMAT COMPTA: 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.
ASMAT COMPTA
Largest movements
- Cash +€34,148
up €34,148 (+99.5%), from €34,336 to €68,484
mainly Trade debts (+€22,315) and Accrued charges and deferred income (+€20,420)
- Receivables within one year +€32,101
up €32,101 (+36.3%), from €88,466 to €120,567
of which Trade receivables: +€21,448
- Deferred charges and accrued income -€19,797
down €19,797 (-96.9%), from €20,420 to €623
- Tangible fixed assets +€5,602
up €5,602 (+122.8%), from €4,562 to €10,164
of which Furniture and vehicles: +€6,002
- Trade debts +€22,315
up €22,315 (+55.9%), from €39,934 to €62,249
- Accrued charges and deferred income +€20,420
new in 2025: €20,420
- Profit (loss) carried forward +€5,700
up €5,700 (+9.1%), from €62,931 to €68,631
- Tax, wage and social debts +€3,620
up €3,620 (+25.0%), from €14,458 to €18,078
of which Taxes: +€2,143
- Staff costs +€15,915
up €15,915 (+34.5%), from €46,102 to €62,018
- Gross operating margin +€11,239
up €11,239 (+13.5%), from €83,242 to €94,482
- Taxes +€6,347
up €6,347 (+173.1%), from €3,667 to €10,014
- Depreciation -€2,937
down €2,937 (-65.4%), from €4,491 to €1,554
- Other operating charges +€1,756
up €1,756 (+12.1%), from €14,459 to €16,216
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 | €147,783 | €199,838 | +€52,055 | +35.2% |
| Fixed assets | 21/28 | €4,562 | €10,164 | +€5,602 | +122.8% |
| Tangible fixed assets | 22/27 | €4,562 | €10,164 | +€5,602 | +122.8% |
| Plant, machinery and equipment | 23 | €1,200 | €800 | -€400 | -33.3% |
| Furniture and vehicles | 24 | €3,361 | €9,364 | +€6,002 | +178.6% |
| Current assets | 29/58 | €143,222 | €189,674 | +€46,453 | +32.4% |
| Amounts receivable within one year | 40/41 | €88,466 | €120,567 | +€32,101 | +36.3% |
| Trade receivables | 40 | €87,843 | €109,291 | +€21,448 | +24.4% |
| Other amounts receivable | 41 | €623 | €11,276 | +€10,653 | +1709.3% |
| Cash at bank and in hand | 54/58 | €34,336 | €68,484 | +€34,148 | +99.5% |
| Deferred charges and accrued income | 490/1 | €20,420 | €623 | -€19,797 | -96.9% |
| Total equity and liabilities | 10/49 | €147,783 | €199,838 | +€52,055 | +35.2% |
| Equity | 10/15 | €83,391 | €89,091 | +€5,700 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,931 | €68,631 | +€5,700 | +9.1% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €54,392 | €100,747 | +€46,355 | +85.2% |
| Amounts payable within one year | 42/48 | €54,392 | €80,327 | +€25,935 | +47.7% |
| Trade debts | 44 | €39,934 | €62,249 | +€22,315 | +55.9% |
| Suppliers | 440/4 | €39,934 | €62,249 | +€22,315 | +55.9% |
| Taxes, remuneration and social security | 45 | €14,458 | €18,078 | +€3,620 | +25.0% |
| Taxes | 450/3 | €10,510 | €12,652 | +€2,143 | +20.4% |
| Remuneration and social security | 454/9 | €3,948 | €5,426 | +€1,477 | +37.4% |
| Accrued charges and deferred income | 492/3 | - | €20,420 | +€20,420 | |
| Non-recurring operating income | 76A | €445 | €10 | -€435 | -97.8% |
| Remuneration, social security and pensions | 62 | €46,102 | €62,018 | +€15,915 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,491 | €1,554 | -€2,937 | -65.4% |
| Other operating charges | 640/8 | €14,459 | €16,216 | +€1,756 | +12.1% |
| Gross operating margin | 9900 | €83,242 | €94,482 | +€11,239 | +13.5% |
| Operating profit (loss) | 9901 | €18,190 | €14,694 | -€3,496 | -19.2% |
| Financial income | 75/76B | - | €1,417 | +€1,417 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Non-recurring financial income | 76B | - | €1,415 | +€1,415 | |
| Financial charges | 65/66B | €303 | €397 | +€94 | +31.1% |
| Recurring financial charges | 65 | €303 | €397 | +€94 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €17,887 | €15,714 | -€2,173 | -12.1% |
| Income taxes | 67/77 | €3,667 | €10,014 | +€6,347 | +173.1% |
| Profit (loss) for the period | 9904 | €14,220 | €5,700 | -€8,520 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,220 | €5,700 | -€8,520 | -59.9% |
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 12 October 2026 via checked.be.