ASP PROPRETE: 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 PROPRETE
Largest movements
- Intangible fixed assets -€55,000
down €55,000 (-19.0%), from €288,750 to €233,750
- Receivables within one year +€14,142
up €14,142 (+12.4%), from €113,834 to €127,976
of which Trade receivables: +€15,031
- Tangible fixed assets +€12,956
up €12,956 (+590.6%), from €2,194 to €15,150
of which Furniture and vehicles: +€10,429
- Stocks and contracts -€10,165
down €10,165 (-30.8%), from €33,041 to €22,876
- Current portion of long-term debt -€35,689
down €35,689 (-74.8%), from €47,693 to €12,004
- Profit (loss) carried forward -€30,988
down €30,988 (-15.6%), from -€198,066 to -€229,054
- Other debts +€18,512
up €18,512 (+5.4%), from €345,296 to €363,808
- Tax, wage and social debts +€10,405
up €10,405 (+17.6%), from €59,128 to €69,532
of which Remuneration and social security: +€10,431
- Gross operating margin +€258,700
up €258,700 (+42.3%), from €611,533 to €870,233
- Staff costs +€87,217
up €87,217 (+14.2%), from €613,587 to €700,803
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 | €498,172 | €456,514 | -€41,658 | -8.4% |
| Formation expenses | 20 | €6,565 | €4,340 | -€2,225 | -33.9% |
| Fixed assets | 21/28 | €290,944 | €248,900 | -€42,044 | -14.5% |
| Intangible fixed assets | 21 | €288,750 | €233,750 | -€55,000 | -19.0% |
| Tangible fixed assets | 22/27 | €2,194 | €15,150 | +€12,956 | +590.6% |
| Plant, machinery and equipment | 23 | - | €2,527 | +€2,527 | |
| Furniture and vehicles | 24 | €2,194 | €12,623 | +€10,429 | +475.4% |
| Current assets | 29/58 | €200,663 | €203,274 | +€2,612 | +1.3% |
| Stocks and contracts in progress | 3 | €33,041 | €22,876 | -€10,165 | -30.8% |
| Stocks | 30/36 | €33,041 | €22,876 | -€10,165 | -30.8% |
| Amounts receivable within one year | 40/41 | €113,834 | €127,976 | +€14,142 | +12.4% |
| Trade receivables | 40 | €112,944 | €127,976 | +€15,031 | +13.3% |
| Other amounts receivable | 41 | €890 | €0 | -€890 | -100.0% |
| Cash at bank and in hand | 54/58 | €47,663 | €47,077 | -€586 | -1.2% |
| Deferred charges and accrued income | 490/1 | €6,125 | €5,346 | -€779 | -12.7% |
| Total equity and liabilities | 10/49 | €498,172 | €456,514 | -€41,658 | -8.4% |
| Equity | 10/15 | -€188,066 | -€219,054 | -€30,988 | -16.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,066 | -€229,054 | -€30,988 | -15.6% |
| Amounts payable | 17/49 | €686,238 | €675,568 | -€10,669 | -1.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €686,238 | €675,568 | -€10,669 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €47,693 | €12,004 | -€35,689 | -74.8% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €109,121 | €105,225 | -€3,897 | -3.6% |
| Suppliers | 440/4 | €109,121 | €105,225 | -€3,897 | -3.6% |
| Taxes, remuneration and social security | 45 | €59,128 | €69,532 | +€10,405 | +17.6% |
| Taxes | 450/3 | €2,796 | €2,769 | -€26 | -0.9% |
| Remuneration and social security | 454/9 | €56,332 | €66,763 | +€10,431 | +18.5% |
| Other amounts payable | 47/48 | €345,296 | €363,808 | +€18,512 | +5.4% |
| Remuneration, social security and pensions | 62 | €613,587 | €700,803 | +€87,217 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,928 | €58,874 | -€4,054 | -6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €884 | €4,591 | +€3,707 | +419.4% |
| Other operating charges | 640/8 | €1,503 | €1,835 | +€332 | +22.1% |
| Non-recurring operating charges | 66A | - | €120,485 | +€120,485 | |
| Gross operating margin | 9900 | €611,533 | €870,233 | +€258,700 | +42.3% |
| Operating profit (loss) | 9901 | -€67,369 | -€16,355 | +€51,014 | +75.7% |
| Financial income | 75/76B | €947 | €179 | -€768 | -81.1% |
| Recurring financial income | 75 | €947 | €179 | -€768 | -81.1% |
| Financial charges | 65/66B | €15,489 | €14,812 | -€677 | -4.4% |
| Recurring financial charges | 65 | €15,489 | €14,812 | -€677 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€81,911 | -€30,988 | +€50,923 | +62.2% |
| Income taxes | 67/77 | €167 | €0 | -€167 | -100.0% |
| Profit (loss) for the period | 9904 | -€82,078 | -€30,988 | +€51,089 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,078 | -€30,988 | +€51,089 | +62.2% |
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 8 October 2026 via checked.be.