ASOBV: 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.
What changed
ASOBV
NACE 90.202, Performing arts by artistic ensembles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€68,370
2024 · €690,512-€622,141
Equity
€16.5m
2024 · €16.9m-€363,746
Cash
€12.5m
2024 · €14.5m-€2.1m
Balance sheet total
€29.5m
2024 · €33.5m-€4.0m
Largest movements
Assets
- Cash -€2.1m
down €2.1m (-14.2%), from €14.5m to €12.5m
mainly Investment in fixed assets (net) (-€1.9m) and Provisions (-€1.4m)
- Deferred charges and accrued income -€1.6m
down €1.6m (-42.9%), from €3.7m to €2.1m
- Receivables within one year -€918,878
down €918,878 (-42.2%), from €2.2m to €1.3m
of which Other amounts receivable: -€878,615
- Receivables after one year +€568,350
up €568,350 (+49.4%), from €1.2m to €1.7m
Equity and liabilities
- Provisions -€1.4m
down €1.4m (-47.6%), from €3.0m to €1.6m
- Debts within one year -€1.3m
down €1.3m (-17.1%), from €7.8m to €6.4m
of which Trade debts: -€1.7m
- Accrued charges and deferred income -€888,250
down €888,250 (-15.2%), from €5.9m to €5.0m
- Investment grants -€432,117
down €432,117 (-74.2%), from €582,136 to €150,020
Income statement
- Staff costs +€2.2m
up €2.2m (+6.6%), from €33.5m to €35.7m
- Other operating income +€1.4m
up €1.4m (+13.5%), from €10.2m to €11.6m
- Services and other goods +€667,574
up €667,574 (+7.8%), from €8.6m to €9.3m
- Depreciation +€389,868
up €389,868 (+25.7%), from €1.5m to €1.9m
- Taxes -€249,427
down €249,427 (-52.5%), from €474,979 to €225,552
of which Taxes: -€245,266
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.
Result 2024
€690,512
Turnover
-€206,086
Other operating income
+€1.4m
Goods and materials
-€164,986
Services and other goods
-€667,574
Staff costs
-€2.2m
Depreciation
-€389,868
Other operating charges
-€8,252
Other operating items
+€1.8m
Financial income
-€218,726
Financial charges
-€203,021
Taxes
+€249,427
Result 2025
€68,370
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€251,514
Investment
-€1.9m
Financing
-€432,117
Cash 2024
€14.5m
From operations (derived)
+€251,514
Net result for the year
+€68,370
Depreciation
+€1.9m
Receivables after one year
-€568,350
Stocks and contracts
-€1,199
Receivables within one year
+€918,878
Deferred charges and accrued income
+€1.6m
Provisions
-€1.4m
Debts within one year
-€1.3m
Accrued charges and deferred income
-€888,250
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Financing
-€432,117
Contributions, distributions and other
-€432,117
Cash 2025
€12.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,503,860 | €29,480,927 | -€4.0m | -12.0% |
| Fixed assets | 21/28 | €11,919,528 | €11,891,793 | -€27,736 | -0.2% |
| Intangible fixed assets | 21 | €62,527 | €61,603 | -€924 | -1.5% |
| Tangible fixed assets | 22/27 | €11,856,578 | €11,829,735 | -€26,844 | -0.2% |
| Land and buildings | 22 | €9,944,224 | €9,470,470 | -€473,754 | -4.8% |
| Plant, machinery and equipment | 23 | €1,241,772 | €1,866,683 | +€624,911 | +50.3% |
| Furniture and vehicles | 24 | €492,978 | €472,519 | -€20,459 | -4.2% |
| Other tangible fixed assets | 26 | €9,129 | €7,021 | -€2,108 | -23.1% |
| Assets under construction and advance payments | 27 | €168,475 | €13,042 | -€155,433 | -92.3% |
| Financial fixed assets | 28 | €423 | €455 | +€32 | +7.6% |
| Other financial fixed assets | 284/8 | €423 | €455 | +€32 | +7.6% |
| Amounts receivable and cash guarantees | 285/8 | €423 | €455 | +€32 | +7.6% |
| Current assets | 29/58 | €21,584,332 | €17,589,134 | -€4.0m | -18.5% |
| Amounts receivable after more than one year | 29 | €1,150,733 | €1,719,083 | +€568,350 | +49.4% |
| Other amounts receivable | 291 | €1,150,733 | €1,719,083 | +€568,350 | +49.4% |
| Stocks and contracts in progress | 3 | €22,204 | €23,403 | +€1,199 | +5.4% |
| Stocks | 30/36 | €22,204 | €23,403 | +€1,199 | +5.4% |
| Goods purchased for resale | 34 | €22,204 | €23,403 | +€1,199 | +5.4% |
| Amounts receivable within one year | 40/41 | €2,176,384 | €1,257,506 | -€918,878 | -42.2% |
| Trade receivables | 40 | €347,499 | €307,235 | -€40,263 | -11.6% |
| Other amounts receivable | 41 | €1,828,885 | €950,270 | -€878,615 | -48.0% |
| Cash at bank and in hand | 54/58 | €14,542,213 | €12,480,482 | -€2.1m | -14.2% |
| Deferred charges and accrued income | 490/1 | €3,692,798 | €2,108,660 | -€1.6m | -42.9% |
| Total equity and liabilities | 10/49 | €33,503,860 | €29,480,927 | -€4.0m | -12.0% |
| Equity | 10/15 | €16,865,892 | €16,502,146 | -€363,746 | -2.2% |
| Revaluation surpluses | 12 | €8,600,000 | €8,600,000 | = | 0.0% |
| Reserves | 13 | €5,062,875 | €5,062,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,620,881 | €2,689,251 | +€68,370 | +2.6% |
| Investment grants | 15 | €582,136 | €150,020 | -€432,117 | -74.2% |
| Provisions and deferred taxes | 16 | €3,032,996 | €1,587,972 | -€1.4m | -47.6% |
| Provisions for liabilities and charges | 160/5 | €3,032,996 | €1,587,972 | -€1.4m | -47.6% |
| Pensions and similar obligations | 160 | €314,442 | €183,094 | -€131,348 | -41.8% |
| Other liabilities and charges | 164/5 | €2,718,554 | €1,404,879 | -€1.3m | -48.3% |
| Amounts payable | 17/49 | €13,604,972 | €11,390,809 | -€2.2m | -16.3% |
| Amounts payable within one year | 42/48 | €7,754,600 | €6,428,687 | -€1.3m | -17.1% |
| Trade debts | 44 | €3,576,795 | €1,861,668 | -€1.7m | -48.0% |
| Suppliers | 440/4 | €3,576,795 | €1,861,668 | -€1.7m | -48.0% |
| Taxes, remuneration and social security | 45 | €4,158,888 | €4,555,846 | +€396,958 | +9.5% |
| Taxes | 450/3 | €156,483 | €376,337 | +€219,853 | +140% |
| Remuneration and social security | 454/9 | €4,002,405 | €4,179,510 | +€177,105 | +4.4% |
| Accrued charges and deferred income | 492/3 | €5,850,372 | €4,962,122 | -€888,250 | -15.2% |
| Operating income | 70/76A | €52,396,427 | €54,742,776 | +€2.3m | +4.5% |
| Turnover | 70 | €6,067,669 | €5,861,583 | -€206,086 | -3.4% |
| Membership fees, donations, legacies and grants | 73 | €34,929,949 | €35,804,850 | +€874,902 | +2.5% |
| Other operating income | 74 | €10,248,076 | €11,630,593 | +€1.4m | +13.5% |
| Non-recurring operating income | 76A | €1,150,733 | €1,445,750 | +€295,017 | +25.6% |
| Operating charges | 60/66A | €50,966,603 | €53,762,773 | +€2.8m | +5.5% |
| Goods for resale, raw materials and consumables | 60 | €5,840,452 | €6,005,437 | +€164,986 | +2.8% |
| Purchases | 600/8 | €5,837,605 | €6,006,636 | +€169,031 | +2.9% |
| Change in stocks: decrease (increase) | 609 | €2,847 | -€1,199 | -€4,046 | |
| Services and other goods | 61 | €8,604,818 | €9,272,392 | +€667,574 | +7.8% |
| Remuneration, social security and pensions | 62 | €33,470,926 | €35,680,424 | +€2.2m | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518,995 | €1,908,864 | +€389,868 | +25.7% |
| Other operating charges | 640/8 | €144,277 | €152,530 | +€8,252 | +5.7% |
| Non-recurring operating charges | 66A | €1,150,733 | €1,445,750 | +€295,017 | +25.6% |
| Operating profit (loss) | 9901 | €1,429,825 | €980,003 | -€449,821 | -31.5% |
| Financial income | 75/76B | €769,672 | €550,946 | -€218,726 | -28.4% |
| Recurring financial income | 75 | €769,672 | €550,946 | -€218,726 | -28.4% |
| Income from current assets | 751 | €336,737 | €118,571 | -€218,166 | -64.8% |
| Other financial income | 752/9 | €432,935 | €432,375 | -€560 | -0.1% |
| Financial charges | 65/66B | €1,034,007 | €1,237,028 | +€203,021 | +19.6% |
| Recurring financial charges | 65 | €1,034,007 | €1,237,028 | +€203,021 | +19.6% |
| Debt charges | 650 | €66 | €214 | +€148 | +225% |
| Other financial charges | 652/9 | €1,033,941 | €1,236,814 | +€202,873 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €1,165,490 | €293,922 | -€871,568 | -74.8% |
| Income taxes | 67/77 | €474,979 | €225,552 | -€249,427 | -52.5% |
| Taxes | 670/3 | €475,076 | €229,810 | -€245,266 | -51.6% |
| Tax adjustments and reversals of tax provisions | 77 | €98 | €4,258 | +€4,161 | +4,258% |
| Profit (loss) for the period | 9904 | €690,512 | €68,370 | -€622,141 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €690,512 | €68,370 | -€622,141 | -90.1% |
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 13 October 2026 via checked.be.