ASN 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.
ASN Consulting
Largest movements
- Receivables within one year -€4,050
down €4,050 (-89.8%), from €4,509 to €459
of which Trade receivables: -€3,509
- Cash +€1,568
up €1,568 (+50.0%), from €3,139 to €4,707
mainly Receivables within one year (+€4,050) and Net result for the year (+€197)
- Deferred charges and accrued income +€768
new in 2025: €768
- Current investments -€155
down €155 (-12.0%), from €1,295 to €1,140
- Tax, wage and social debts -€853
down €853 (-65.1%), from €1,310 to €457
- Trade debts -€796
down €796 (-14.3%), from €5,566 to €4,769
- Other debts -€416
down €416 (-1.3%), from €32,626 to €32,210
- Profit (loss) carried forward +€197
up €197 (+0.5%), from -€38,619 to -€38,422
- Gross operating margin +€93
up €93 (+11.9%), from €776 to €869
- Taxes +€68
up €68 (+34.6%), from €196 to €264
- Financial charges +€41
up €41 (+16.9%), from €240 to €281
- Other operating charges -€11
down €11 (-8.0%), from €138 to €127
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 | €8,943 | €7,074 | -€1,869 | -20.9% |
| Current assets | 29/58 | €8,943 | €7,074 | -€1,869 | -20.9% |
| Amounts receivable within one year | 40/41 | €4,509 | €459 | -€4,050 | -89.8% |
| Trade receivables | 40 | €3,509 | - | -€3,509 | |
| Other amounts receivable | 41 | €1,000 | €459 | -€541 | -54.1% |
| Current investments | 50/53 | €1,295 | €1,140 | -€155 | -12.0% |
| Cash at bank and in hand | 54/58 | €3,139 | €4,707 | +€1,568 | +50.0% |
| Deferred charges and accrued income | 490/1 | - | €768 | +€768 | |
| Total equity and liabilities | 10/49 | €8,943 | €7,074 | -€1,869 | -20.9% |
| Equity | 10/15 | -€30,559 | -€30,362 | +€197 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 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 | -€38,619 | -€38,422 | +€197 | +0.5% |
| Amounts payable | 17/49 | €39,502 | €37,436 | -€2,066 | -5.2% |
| Amounts payable within one year | 42/48 | €39,502 | €37,436 | -€2,066 | -5.2% |
| Trade debts | 44 | €5,566 | €4,769 | -€796 | -14.3% |
| Suppliers | 440/4 | €5,566 | €4,769 | -€796 | -14.3% |
| Taxes, remuneration and social security | 45 | €1,310 | €457 | -€853 | -65.1% |
| Taxes | 450/3 | €1,310 | €457 | -€853 | -65.1% |
| Other amounts payable | 47/48 | €32,626 | €32,210 | -€416 | -1.3% |
| Other operating charges | 640/8 | €138 | €127 | -€11 | -8.0% |
| Gross operating margin | 9900 | €776 | €869 | +€93 | +11.9% |
| Operating profit (loss) | 9901 | €638 | €742 | +€104 | +16.2% |
| Financial charges | 65/66B | €240 | €281 | +€41 | +16.9% |
| Recurring financial charges | 65 | €240 | €281 | +€41 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €398 | €461 | +€63 | +15.8% |
| Income taxes | 67/77 | €196 | €264 | +€68 | +34.6% |
| Profit (loss) for the period | 9904 | €202 | €197 | -€5 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €202 | €197 | -€5 | -2.4% |
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 30 October 2026 via checked.be.