ASMEDI: what changed
Two fiscal 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.
ASMEDI
Largest movements
- Cash +€82,770
up €82,770 (+90.5%), from €91,487 to €174,257
mainly Investment in fixed assets (net) (+€74,983) and Net result for the year (+€43,500)
- Tangible fixed assets -€80,421
down €80,421 (-96.0%), from €83,760 to €3,340
of which Land and buildings: -€62,708
- Receivables within one year +€12,271
up €12,271 (+29.4%), from €41,774 to €54,045
of which Other amounts receivable: +€12,590
- Reserves +€64,244
up €64,244 (+133.1%), from €48,259 to €112,504
- Revaluation surpluses -€21,244
no longer reported in 2025 (was €21,244)
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts -€6,083
no longer reported in 2025 (was €6,083)
- Trade debts -€2,937
no longer reported in 2025 (was €2,937)
- Gross operating margin +€43,624
up €43,624 (+162.5%), from €26,841 to €70,465
- Taxes +€15,602
up €15,602 (+256.5%), from €6,083 to €21,685
- Depreciation -€9,052
down €9,052 (-62.5%), from €14,490 to €5,438
- Other operating charges -€1,350
down €1,350 (-42.0%), from €3,215 to €1,865
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 | €217,973 | €232,453 | +€14,480 | +6.6% |
| Fixed assets | 21/28 | €83,760 | €3,340 | -€80,421 | -96.0% |
| Tangible fixed assets | 22/27 | €83,760 | €3,340 | -€80,421 | -96.0% |
| Land and buildings | 22 | €62,708 | - | -€62,708 | |
| Furniture and vehicles | 24 | €8,778 | €3,340 | -€5,438 | -62.0% |
| Other tangible fixed assets | 26 | €12,275 | - | -€12,275 | |
| Current assets | 29/58 | €134,213 | €229,113 | +€94,901 | +70.7% |
| Amounts receivable within one year | 40/41 | €41,774 | €54,045 | +€12,271 | +29.4% |
| Trade receivables | 40 | €319 | - | -€319 | |
| Other amounts receivable | 41 | €41,455 | €54,045 | +€12,590 | +30.4% |
| Cash at bank and in hand | 54/58 | €91,487 | €174,257 | +€82,770 | +90.5% |
| Deferred charges and accrued income | 490/1 | €952 | €811 | -€140 | -14.7% |
| Total equity and liabilities | 10/49 | €217,973 | €232,453 | +€14,480 | +6.6% |
| Equity | 10/15 | €188,953 | €232,453 | +€43,500 | +23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €21,244 | - | -€21,244 | |
| Reserves | 13 | €48,259 | €112,504 | +€64,244 | +133.1% |
| Distributable reserves | 133 | €48,259 | €112,504 | +€64,244 | +133.1% |
| Profit (loss) carried forward | 14 | €100,858 | €101,357 | +€500 | +0.5% |
| Amounts payable | 17/49 | €29,020 | - | -€29,020 | |
| Amounts payable within one year | 42/48 | €29,020 | - | -€29,020 | |
| Trade debts | 44 | €2,937 | - | -€2,937 | |
| Suppliers | 440/4 | €2,937 | - | -€2,937 | |
| Taxes, remuneration and social security | 45 | €6,083 | - | -€6,083 | |
| Taxes | 450/3 | €6,083 | - | -€6,083 | |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,490 | €5,438 | -€9,052 | -62.5% |
| Other operating charges | 640/8 | €3,215 | €1,865 | -€1,350 | -42.0% |
| Gross operating margin | 9900 | €26,841 | €70,465 | +€43,624 | +162.5% |
| Operating profit (loss) | 9901 | €9,136 | €63,161 | +€54,025 | +591.3% |
| Financial income | 75/76B | €2,077 | €2,146 | +€69 | +3.3% |
| Recurring financial income | 75 | €2,077 | €2,146 | +€69 | +3.3% |
| Financial charges | 65/66B | €153 | €122 | -€31 | -20.0% |
| Recurring financial charges | 65 | €153 | €122 | -€31 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €11,060 | €65,185 | +€54,125 | +489.4% |
| Income taxes | 67/77 | €6,083 | €21,685 | +€15,602 | +256.5% |
| Profit (loss) for the period | 9904 | €4,977 | €43,500 | +€38,522 | +774.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,977 | €43,500 | +€38,522 | +774.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.