ASP: 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.
ASP
Largest movements
- Cash +€12,607
up €12,607 (+501%), from €2,517 to €15,124
mainly Net result for the year (+€7,659) and Short-term financial debts (+€4,109)
- Receivables within one year -€395
down €395 (-92.4%), from €427 to €32
- Profit (loss) carried forward +€7,659
up €7,659 (+1,465%), from €523 to €8,181
- Short-term financial debts +€4,109
up €4,109 (+27.4%), from €15,000 to €19,109
- Tax, wage and social debts +€719
up €719 (+45.9%), from €1,567 to €2,286
- Gross operating margin +€8,423
up €8,423 (+469%), from €1,797 to €10,220
- Taxes +€2,056
up €2,056 (+2,056%), from €100 to €2,156
- Other operating charges -€985
down €985 (-83.9%), from €1,175 to €189
- Financial charges +€163
new in 2025: €163
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 | €19,364 | €31,577 | +€12,213 | +63.1% |
| Current assets | 29/58 | €19,364 | €31,577 | +€12,213 | +63.1% |
| Stocks and contracts in progress | 3 | €16,420 | €16,420 | = | 0.0% |
| Stocks | 30/36 | €16,420 | €16,420 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €427 | €32 | -€395 | -92.4% |
| Other amounts receivable | 41 | €427 | €32 | -€395 | -92.4% |
| Cash at bank and in hand | 54/58 | €2,517 | €15,124 | +€12,607 | +501% |
| Total equity and liabilities | 10/49 | €19,364 | €31,577 | +€12,213 | +63.1% |
| Equity | 10/15 | €2,523 | €10,181 | +€7,659 | +304% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523 | €8,181 | +€7,659 | +1,465% |
| Amounts payable | 17/49 | €16,842 | €21,396 | +€4,554 | +27.0% |
| Amounts payable within one year | 42/48 | €16,842 | €21,396 | +€4,554 | +27.0% |
| Financial debts | 43 | €15,000 | €19,109 | +€4,109 | +27.4% |
| Other loans | 439 | €15,000 | €19,109 | +€4,109 | +27.4% |
| Trade debts | 44 | €275 | - | -€275 | |
| Suppliers | 440/4 | €275 | - | -€275 | |
| Taxes, remuneration and social security | 45 | €1,567 | €2,286 | +€719 | +45.9% |
| Taxes | 450/3 | €1,567 | €2,286 | +€719 | +45.9% |
| Remuneration, social security and pensions | 62 | - | €53 | +€53 | |
| Other operating charges | 640/8 | €1,175 | €189 | -€985 | -83.9% |
| Gross operating margin | 9900 | €1,797 | €10,220 | +€8,423 | +469% |
| Operating profit (loss) | 9901 | €623 | €9,977 | +€9,355 | +1,502% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €163 | +€163 | |
| Recurring financial charges | 65 | - | €163 | +€163 | |
| Profit (loss) for the period before taxes | 9903 | €623 | €9,814 | +€9,192 | +1,476% |
| Income taxes | 67/77 | €100 | €2,156 | +€2,056 | +2,056% |
| Profit (loss) for the period | 9904 | €523 | €7,659 | +€7,136 | +1,365% |
| Profit (loss) for the period to be appropriated | 9905 | €523 | €7,659 | +€7,136 | +1,365% |
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 29 October 2026 via checked.be.