ASP2GROW: 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.
ASP2GROW
Largest movements
- Receivables within one year +€13,170
up €13,170 (+71.9%), from €18,323 to €31,494
of which Trade receivables: +€7,097
- Tax, wage and social debts +€5,684
up €5,684 (+77.0%), from €7,385 to €13,068
- Profit (loss) carried forward +€5,408
up €5,408, from €0 to €5,408
- Trade debts +€1,931
up €1,931 (+30.1%), from €6,422 to €8,353
- Financial income -€3,565
no longer reported in 2024 (was €3,565)
- Gross operating margin +€2,627
up €2,627 (+29.0%), from €9,066 to €11,692
- Other operating charges -€946
down €946 (-57.6%), from €1,641 to €696
- Financial charges -€351
down €351 (-15.1%), from €2,326 to €1,975
- Taxes +€348
up €348 (+10.6%), from €3,266 to €3,613
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,748 | €91,494 | +€12,745 | +16.2% |
| Current assets | 29/58 | €78,748 | €91,494 | +€12,745 | +16.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,323 | €31,494 | +€13,170 | +71.9% |
| Trade receivables | 40 | €0 | €7,097 | +€7,097 | |
| Other amounts receivable | 41 | €18,323 | €24,396 | +€6,073 | +33.1% |
| Deferred charges and accrued income | 490/1 | €425 | - | -€425 | |
| Total equity and liabilities | 10/49 | €78,748 | €91,494 | +€12,745 | +16.2% |
| Equity | 10/15 | €43,223 | €48,631 | +€5,408 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €23,223 | €23,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €21,223 | €23,223 | +€2,000 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €5,408 | +€5,408 | |
| Amounts payable | 17/49 | €35,525 | €42,862 | +€7,337 | +20.7% |
| Amounts payable after more than one year | 17 | €7,750 | €7,750 | = | 0.0% |
| Financial debts | 170/4 | €7,750 | €7,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,775 | €35,112 | +€7,337 | +26.4% |
| Financial debts | 43 | €9,969 | €9,971 | +€3 | 0.0% |
| Credit institutions | 430/8 | €9,969 | €9,971 | +€3 | 0.0% |
| Trade debts | 44 | €6,422 | €8,353 | +€1,931 | +30.1% |
| Suppliers | 440/4 | €6,422 | €8,353 | +€1,931 | +30.1% |
| Taxes, remuneration and social security | 45 | €7,385 | €13,068 | +€5,684 | +77.0% |
| Taxes | 450/3 | €7,385 | €13,068 | +€5,684 | +77.0% |
| Other amounts payable | 47/48 | €4,000 | €3,719 | -€281 | -7.0% |
| Non-recurring operating income | 76A | €9,414 | - | -€9,414 | |
| Other operating charges | 640/8 | €1,641 | €696 | -€946 | -57.6% |
| Gross operating margin | 9900 | €9,066 | €11,692 | +€2,627 | +29.0% |
| Operating profit (loss) | 9901 | €7,424 | €10,997 | +€3,572 | +48.1% |
| Financial income | 75/76B | €3,565 | - | -€3,565 | |
| Recurring financial income | 75 | €3,565 | - | -€3,565 | |
| Financial charges | 65/66B | €2,326 | €1,975 | -€351 | -15.1% |
| Recurring financial charges | 65 | €2,326 | €1,975 | -€351 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €8,664 | €9,022 | +€358 | +4.1% |
| Income taxes | 67/77 | €3,266 | €3,613 | +€348 | +10.6% |
| Profit (loss) for the period | 9904 | €5,398 | €5,408 | +€11 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,398 | €5,408 | +€11 | +0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.