ASP Handling: what changed
What changed
ASP Handling
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
€539,996
2024 · €378,387+€161,609
Equity
€2.2m
2024 · €1.9m+€302,399
Cash
€1.6m
2024 · €1.1m+€544,742
Balance sheet total
€3.1m
2024 · €2.8m+€282,337
Largest movements
Assets
- Cash +€544,742
up €544,742 (+51.8%), from €1.1m to €1.6m
mainly Net result for the year (+€539,996) and Current investments (+€380,000)
- Current investments -€380,000
down €380,000 (-45.8%), from €830,000 to €450,000
- Receivables within one year +€143,987
up €143,987 (+19.3%), from €747,067 to €891,053
of which Trade receivables: +€143,987
Equity and liabilities
- Profit (loss) carried forward +€527,399
up €527,399 (+71.3%), from €740,192 to €1.3m
- Reserves -€225,000
down €225,000 (-20.0%), from €1.1m to €897,968
of which Distributable reserves: -€225,000
- Accrued charges and deferred income -€43,296
down €43,296 (-20.6%), from €209,747 to €166,451
- Other debts +€31,072
up €31,072 (+15.1%), from €205,452 to €236,524
Income statement
- Gross operating margin +€226,652
up €226,652 (+32.1%), from €705,004 to €931,655
- Taxes +€51,727
up €51,727 (+42.2%), from €122,676 to €174,403
- Staff costs +€14,696
up €14,696 (+7.5%), from €195,482 to €210,178
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€378,387
Gross operating margin
+€226,652
Staff costs
-€14,696
Depreciation
-€5,135
Other operating charges
-€277
Financial income
+€5,773
Financial charges
+€1,019
Taxes
-€51,727
Result 2025
€539,996
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€405,810
Investment
+€376,530
Financing
-€237,597
Cash 2024
€1.1m
From operations (derived)
+€405,810
Net result for the year
+€539,996
Depreciation
+€35,062
Receivables within one year
-€143,987
Deferred charges and accrued income
-€5,200
Trade debts
-€21,315
Tax, wage and social debts
+€12,547
Advances received
+€930
Other debts
+€31,072
Accrued charges and deferred income
-€43,296
Investment (derived)
+€376,530
Investment in fixed assets (net)
-€3,470
Current investments
+€380,000
Financing
-€237,597
Contributions, distributions and other
-€237,597
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,774,338 | €3,056,674 | +€282,337 | +10.2% |
| Fixed assets | 21/28 | €130,328 | €98,737 | -€31,592 | -24.2% |
| Intangible fixed assets | 21 | €2,988 | €1,863 | -€1,125 | -37.7% |
| Tangible fixed assets | 22/27 | €126,342 | €95,875 | -€30,467 | -24.1% |
| Plant, machinery and equipment | 23 | €7,225 | €7,156 | -€70 | -1.0% |
| Furniture and vehicles | 24 | €119,116 | €88,719 | -€30,397 | -25.5% |
| Financial fixed assets | 28 | €999 | €999 | = | 0.0% |
| Current assets | 29/58 | €2,644,009 | €2,957,938 | +€313,929 | +11.9% |
| Amounts receivable within one year | 40/41 | €747,067 | €891,053 | +€143,987 | +19.3% |
| Trade receivables | 40 | €724,743 | €868,729 | +€143,987 | +19.9% |
| Other amounts receivable | 41 | €22,324 | €22,324 | = | 0.0% |
| Current investments | 50/53 | €830,000 | €450,000 | -€380,000 | -45.8% |
| Cash at bank and in hand | 54/58 | €1,051,414 | €1,596,156 | +€544,742 | +51.8% |
| Deferred charges and accrued income | 490/1 | €15,528 | €20,728 | +€5,200 | +33.5% |
| Total equity and liabilities | 10/49 | €2,774,338 | €3,056,674 | +€282,337 | +10.2% |
| Equity | 10/15 | €1,924,661 | €2,227,060 | +€302,399 | +15.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,122,968 | €897,968 | -€225,000 | -20.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,475 | €12,475 | = | 0.0% |
| Distributable reserves | 133 | €1,104,343 | €879,343 | -€225,000 | -20.4% |
| Profit (loss) carried forward | 14 | €740,192 | €1,267,591 | +€527,399 | +71.3% |
| Amounts payable | 17/49 | €849,677 | €829,615 | -€20,062 | -2.4% |
| Amounts payable within one year | 42/48 | €639,930 | €663,163 | +€23,234 | +3.6% |
| Trade debts | 44 | €364,893 | €343,578 | -€21,315 | -5.8% |
| Suppliers | 440/4 | €364,893 | €343,578 | -€21,315 | -5.8% |
| Advances received on contracts in progress | 46 | €221 | €1,152 | +€930 | +421% |
| Taxes, remuneration and social security | 45 | €69,363 | €81,910 | +€12,547 | +18.1% |
| Taxes | 450/3 | €45,956 | €56,779 | +€10,823 | +23.6% |
| Remuneration and social security | 454/9 | €23,407 | €25,131 | +€1,723 | +7.4% |
| Other amounts payable | 47/48 | €205,452 | €236,524 | +€31,072 | +15.1% |
| Accrued charges and deferred income | 492/3 | €209,747 | €166,451 | -€43,296 | -20.6% |
| Remuneration, social security and pensions | 62 | €195,482 | €210,178 | +€14,696 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,927 | €35,062 | +€5,135 | +17.2% |
| Other operating charges | 640/8 | - | €277 | +€277 | |
| Gross operating margin | 9900 | €705,004 | €931,655 | +€226,652 | +32.1% |
| Operating profit (loss) | 9901 | €479,594 | €686,139 | +€206,544 | +43.1% |
| Financial income | 75/76B | €24,188 | €29,961 | +€5,773 | +23.9% |
| Recurring financial income | 75 | €24,188 | €29,961 | +€5,773 | +23.9% |
| Financial charges | 65/66B | €2,719 | €1,700 | -€1,019 | -37.5% |
| Recurring financial charges | 65 | €2,719 | €1,700 | -€1,019 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €501,063 | €714,400 | +€213,336 | +42.6% |
| Income taxes | 67/77 | €122,676 | €174,403 | +€51,727 | +42.2% |
| Profit (loss) for the period | 9904 | €378,387 | €539,996 | +€161,609 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €378,387 | €539,996 | +€161,609 | +42.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.