ASO 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.
ASO Consulting
Largest movements
- Receivables within one year -€49,266
down €49,266 (-65.5%), from €75,215 to €25,950
of which Trade receivables: -€33,535
- Tangible fixed assets -€18,322
down €18,322 (-25.0%), from €73,406 to €55,084
of which Furniture and vehicles: -€17,239
- Cash -€5,364
down €5,364 (-33.9%), from €15,839 to €10,475
mainly Net result for the year (-€37,407) and Debts after one year (-€15,884)
- Profit (loss) carried forward -€37,407
down €37,407 (-55.0%), from €68,027 to €30,621
- Debts after one year -€15,884
down €15,884 (-33.9%), from €46,889 to €31,005
- Tax, wage and social debts -€12,036
down €12,036 (-41.6%), from €28,918 to €16,883
- Trade debts -€7,161
down €7,161 (-89.6%), from €7,994 to €834
- Financial charges +€61,824
up €61,824 (+1,910%), from €3,237 to €65,061
- Gross operating margin -€12,146
down €12,146 (-19.9%), from €61,132 to €48,986
- Taxes -€7,789
down €7,789 (-94.3%), from €8,257 to €467
- Depreciation -€735
down €735 (-3.4%), from €21,827 to €21,092
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 | €170,028 | €98,226 | -€71,802 | -42.2% |
| Fixed assets | 21/28 | €77,246 | €58,924 | -€18,322 | -23.7% |
| Tangible fixed assets | 22/27 | €73,406 | €55,084 | -€18,322 | -25.0% |
| Plant, machinery and equipment | 23 | €1,083 | €0 | -€1,083 | -100% |
| Furniture and vehicles | 24 | €72,322 | €55,084 | -€17,239 | -23.8% |
| Financial fixed assets | 28 | €3,840 | €3,840 | = | 0.0% |
| Current assets | 29/58 | €92,782 | €39,302 | -€53,480 | -57.6% |
| Amounts receivable within one year | 40/41 | €75,215 | €25,950 | -€49,266 | -65.5% |
| Trade receivables | 40 | €54,578 | €21,043 | -€33,535 | -61.4% |
| Other amounts receivable | 41 | €20,637 | €4,907 | -€15,730 | -76.2% |
| Cash at bank and in hand | 54/58 | €15,839 | €10,475 | -€5,364 | -33.9% |
| Deferred charges and accrued income | 490/1 | €1,728 | €2,878 | +€1,150 | +66.5% |
| Total equity and liabilities | 10/49 | €170,028 | €98,226 | -€71,802 | -42.2% |
| Equity | 10/15 | €71,027 | €33,621 | -€37,407 | -52.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,027 | €30,621 | -€37,407 | -55.0% |
| Amounts payable | 17/49 | €99,000 | €64,606 | -€34,395 | -34.7% |
| Amounts payable after more than one year | 17 | €46,889 | €31,005 | -€15,884 | -33.9% |
| Financial debts | 170/4 | €46,889 | €31,005 | -€15,884 | -33.9% |
| Amounts payable within one year | 42/48 | €52,111 | €33,600 | -€18,511 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €15,198 | €15,884 | +€686 | +4.5% |
| Trade debts | 44 | €7,994 | €834 | -€7,161 | -89.6% |
| Suppliers | 440/4 | €7,994 | €834 | -€7,161 | -89.6% |
| Taxes, remuneration and social security | 45 | €28,918 | €16,883 | -€12,036 | -41.6% |
| Taxes | 450/3 | €28,918 | €16,883 | -€12,036 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,827 | €21,092 | -€735 | -3.4% |
| Other operating charges | 640/8 | €973 | €469 | -€504 | -51.8% |
| Gross operating margin | 9900 | €61,132 | €48,986 | -€12,146 | -19.9% |
| Operating profit (loss) | 9901 | €38,331 | €27,424 | -€10,907 | -28.5% |
| Financial income | 75/76B | €351 | €698 | +€347 | +98.9% |
| Recurring financial income | 75 | €351 | €698 | +€347 | +98.9% |
| Financial charges | 65/66B | €3,237 | €65,061 | +€61,824 | +1,910% |
| Recurring financial charges | 65 | €3,237 | €65,061 | +€61,824 | +1,910% |
| Profit (loss) for the period before taxes | 9903 | €35,445 | -€36,939 | -€72,384 | |
| Income taxes | 67/77 | €8,257 | €467 | -€7,789 | -94.3% |
| Profit (loss) for the period | 9904 | €27,188 | -€37,407 | -€64,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,188 | -€37,407 | -€64,595 |
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 20 October 2026 via checked.be.