ASMR Concept: 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.
ASMR Concept
Largest movements
- Receivables within one year +€77,341
up €77,341 (+403.3%), from €19,176 to €96,517
of which Trade receivables: +€74,500
- Cash -€12,229
down €12,229 (-88.0%), from €13,890 to €1,661
mainly Receivables within one year (-€77,341) and Stocks and contracts (-€11,548)
- Stocks and contracts +€11,548
new in 2025: €11,548
- Deferred charges and accrued income -€3,348
down €3,348 (-34.4%), from €9,729 to €6,381
- Trade debts +€78,426
up €78,426 (+549.0%), from €14,285 to €92,710
- Profit (loss) carried forward -€5,648
down €5,648 (-149.1%), from -€3,787 to -€9,435
- Staff costs +€46,970
new in 2025: €46,970
- Gross operating margin +€21,725
up €21,725 (+77.3%), from €28,092 to €49,817
- Other operating charges -€6,414
down €6,414 (-71.7%), from €8,942 to €2,529
- Taxes -€5,245
down €5,245 (-80.1%), from €6,547 to €1,301
- Financial charges +€1,796
up €1,796 (+59.3%), from €3,030 to €4,827
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 | €45,062 | €118,715 | +€73,654 | +163.5% |
| Fixed assets | 21/28 | €2,266 | €2,608 | +€342 | +15.1% |
| Tangible fixed assets | 22/27 | €2,266 | €2,608 | +€342 | +15.1% |
| Plant, machinery and equipment | 23 | €462 | €1,796 | +€1,335 | +289.0% |
| Furniture and vehicles | 24 | €1,804 | €811 | -€993 | -55.0% |
| Current assets | 29/58 | €42,796 | €116,108 | +€73,312 | +171.3% |
| Stocks and contracts in progress | 3 | - | €11,548 | +€11,548 | |
| Stocks | 30/36 | - | €11,548 | +€11,548 | |
| Amounts receivable within one year | 40/41 | €19,176 | €96,517 | +€77,341 | +403.3% |
| Trade receivables | 40 | - | €74,500 | +€74,500 | |
| Other amounts receivable | 41 | €19,176 | €22,017 | +€2,840 | +14.8% |
| Cash at bank and in hand | 54/58 | €13,890 | €1,661 | -€12,229 | -88.0% |
| Deferred charges and accrued income | 490/1 | €9,729 | €6,381 | -€3,348 | -34.4% |
| Total equity and liabilities | 10/49 | €45,062 | €118,715 | +€73,654 | +163.5% |
| Equity | 10/15 | €14,835 | €9,187 | -€5,648 | -38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22 | €22 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22 | €22 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22 | €22 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,787 | -€9,435 | -€5,648 | -149.1% |
| Amounts payable | 17/49 | €30,227 | €109,528 | +€79,301 | +262.4% |
| Amounts payable within one year | 42/48 | €30,227 | €109,000 | +€78,773 | +260.6% |
| Trade debts | 44 | €14,285 | €92,710 | +€78,426 | +549.0% |
| Suppliers | 440/4 | €14,285 | €92,710 | +€78,426 | +549.0% |
| Taxes, remuneration and social security | 45 | €15,943 | €16,290 | +€347 | +2.2% |
| Taxes | 450/3 | €13,226 | €10,504 | -€2,722 | -20.6% |
| Remuneration and social security | 454/9 | €2,716 | €5,786 | +€3,070 | +113.0% |
| Accrued charges and deferred income | 492/3 | - | €528 | +€528 | |
| Remuneration, social security and pensions | 62 | - | €46,970 | +€46,970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €1,677 | +€175 | +11.6% |
| Other operating charges | 640/8 | €8,942 | €2,529 | -€6,414 | -71.7% |
| Non-recurring operating charges | 66A | €2,868 | - | -€2,868 | |
| Gross operating margin | 9900 | €28,092 | €49,817 | +€21,725 | +77.3% |
| Operating profit (loss) | 9901 | €14,779 | -€1,359 | -€16,139 | |
| Financial income | 75/76B | €974 | €1,840 | +€866 | +88.8% |
| Recurring financial income | 75 | €974 | €1,840 | +€866 | +88.8% |
| Financial charges | 65/66B | €3,030 | €4,827 | +€1,796 | +59.3% |
| Recurring financial charges | 65 | €3,030 | €4,827 | +€1,796 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €12,723 | -€4,346 | -€17,069 | |
| Income taxes | 67/77 | €6,547 | €1,301 | -€5,245 | -80.1% |
| Profit (loss) for the period | 9904 | €6,177 | -€5,648 | -€11,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,177 | -€5,648 | -€11,824 |
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 9 October 2026 via checked.be.