ASP CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Cash +€13,138
up €13,138 (+104.3%), from €12,594 to €25,732
mainly Net result for the year (+€29,106) and Other debts (+€23,866)
- Receivables within one year +€10,863
up €10,863 (+71.3%), from €15,233 to €26,096
of which Trade receivables: +€10,164
- Tangible fixed assets -€925
down €925 (-50.0%), from €1,849 to €924
- Other debts +€23,866
new in 2025: €23,866
- Trade debts -€16,549
down €16,549 (-91.5%), from €18,080 to €1,531
- Tax, wage and social debts +€15,759
new in 2025: €15,759
- Gross operating margin +€60,777
up €60,777, from -€19,951 to €40,826
- Other operating charges -€20,722
down €20,722 (-95.7%), from €21,660 to €938
- Taxes +€9,140
up €9,140 (+1629.2%), from €561 to €9,701
- Staff costs -€880
no longer reported in 2025 (was €880)
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 | €29,676 | €52,752 | +€23,076 | +77.8% |
| Fixed assets | 21/28 | €1,849 | €924 | -€925 | -50.0% |
| Tangible fixed assets | 22/27 | €1,849 | €924 | -€925 | -50.0% |
| Furniture and vehicles | 24 | €1,849 | €924 | -€925 | -50.0% |
| Current assets | 29/58 | €27,827 | €51,828 | +€24,001 | +86.3% |
| Amounts receivable within one year | 40/41 | €15,233 | €26,096 | +€10,863 | +71.3% |
| Trade receivables | 40 | - | €10,164 | +€10,164 | |
| Other amounts receivable | 41 | €15,233 | €15,932 | +€699 | +4.6% |
| Cash at bank and in hand | 54/58 | €12,594 | €25,732 | +€13,138 | +104.3% |
| Total equity and liabilities | 10/49 | €29,676 | €52,752 | +€23,076 | +77.8% |
| Equity | 10/15 | €11,596 | €11,596 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,536 | €3,536 | = | 0.0% |
| Amounts payable | 17/49 | €18,080 | €41,156 | +€23,076 | +127.6% |
| Amounts payable within one year | 42/48 | €18,080 | €41,156 | +€23,076 | +127.6% |
| Trade debts | 44 | €18,080 | €1,531 | -€16,549 | -91.5% |
| Suppliers | 440/4 | €18,080 | €1,531 | -€16,549 | -91.5% |
| Taxes, remuneration and social security | 45 | - | €15,759 | +€15,759 | |
| Taxes | 450/3 | - | €15,759 | +€15,759 | |
| Other amounts payable | 47/48 | - | €23,866 | +€23,866 | |
| Remuneration, social security and pensions | 62 | €880 | - | -€880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €925 | +€1 | +0.1% |
| Other operating charges | 640/8 | €21,660 | €938 | -€20,722 | -95.7% |
| Gross operating margin | 9900 | -€19,951 | €40,826 | +€60,777 | |
| Operating profit (loss) | 9901 | -€43,415 | €38,963 | +€82,378 | |
| Financial charges | 65/66B | €74 | €156 | +€82 | +110.8% |
| Recurring financial charges | 65 | €74 | €156 | +€82 | +110.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,489 | €38,807 | +€82,296 | |
| Income taxes | 67/77 | €561 | €9,701 | +€9,140 | +1629.2% |
| Profit (loss) for the period | 9904 | -€44,050 | €29,106 | +€73,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,050 | €29,106 | +€73,156 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.