ASPER MANAGEMENT: 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.
ASPER MANAGEMENT
Largest movements
- Receivables within one year +€10,119
up €10,119 (+15.6%), from €64,960 to €75,079
of which Other amounts receivable: +€16,230
- Cash +€10,013
up €10,013 (+84.7%), from €11,818 to €21,831
mainly Net result for the year (+€28,225) and Depreciation (+€4,582)
- Tangible fixed assets -€4,582
down €4,582 (-16.2%), from €28,353 to €23,771
of which Other tangible fixed assets: -€4,407
- Profit (loss) carried forward +€28,225
up €28,225, from -€18,673 to €9,552
- Trade debts -€11,262
down €11,262 (-11.8%), from €95,438 to €84,176
- Tax, wage and social debts -€1,413
down €1,413 (-25.1%), from €5,626 to €4,213
of which Remuneration and social security: -€2,704
- Other operating charges -€170,638
down €170,638 (-99.6%), from €171,334 to €695
- Gross operating margin -€103,139
down €103,139 (-75.5%), from €136,530 to €33,391
- Financial charges -€6,060
down €6,060 (-84.6%), from €7,162 to €1,103
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,131 | €129,681 | +€15,549 | +13.6% |
| Fixed assets | 21/28 | €37,353 | €32,771 | -€4,582 | -12.3% |
| Tangible fixed assets | 22/27 | €28,353 | €23,771 | -€4,582 | -16.2% |
| Furniture and vehicles | 24 | €1,130 | €955 | -€175 | -15.5% |
| Other tangible fixed assets | 26 | €27,222 | €22,815 | -€4,407 | -16.2% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €76,779 | €96,910 | +€20,131 | +26.2% |
| Amounts receivable within one year | 40/41 | €64,960 | €75,079 | +€10,119 | +15.6% |
| Trade receivables | 40 | €58,971 | €52,860 | -€6,111 | -10.4% |
| Other amounts receivable | 41 | €5,990 | €22,219 | +€16,230 | +271.0% |
| Cash at bank and in hand | 54/58 | €11,818 | €21,831 | +€10,013 | +84.7% |
| Total equity and liabilities | 10/49 | €114,131 | €129,681 | +€15,549 | +13.6% |
| Equity | 10/15 | €13,067 | €41,292 | +€28,225 | +216.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €13,190 | €13,190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,140 | €1,140 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,140 | €1,140 | = | 0.0% |
| Distributable reserves | 133 | €12,050 | €12,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,673 | €9,552 | +€28,225 | |
| Amounts payable | 17/49 | €101,064 | €88,389 | -€12,675 | -12.5% |
| Amounts payable within one year | 42/48 | €101,064 | €88,389 | -€12,675 | -12.5% |
| Trade debts | 44 | €95,438 | €84,176 | -€11,262 | -11.8% |
| Suppliers | 440/4 | €95,438 | €84,176 | -€11,262 | -11.8% |
| Taxes, remuneration and social security | 45 | €5,626 | €4,213 | -€1,413 | -25.1% |
| Taxes | 450/3 | €2,800 | €4,090 | +€1,290 | +46.1% |
| Remuneration and social security | 454/9 | €2,826 | €123 | -€2,704 | -95.7% |
| Non-recurring operating income | 76A | €3,159 | - | -€3,159 | |
| Remuneration, social security and pensions | 62 | €145 | - | -€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,940 | €4,582 | -€358 | -7.2% |
| Other operating charges | 640/8 | €171,334 | €695 | -€170,638 | -99.6% |
| Gross operating margin | 9900 | €136,530 | €33,391 | -€103,139 | -75.5% |
| Operating profit (loss) | 9901 | -€39,888 | €28,114 | +€68,002 | |
| Financial income | 75/76B | €1,169 | €1,214 | +€45 | +3.9% |
| Recurring financial income | 75 | €1,169 | €1,214 | +€45 | +3.9% |
| Financial charges | 65/66B | €7,162 | €1,103 | -€6,060 | -84.6% |
| Recurring financial charges | 65 | €7,162 | €1,103 | -€6,060 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,882 | €28,225 | +€74,106 | |
| Profit (loss) for the period | 9904 | -€45,882 | €28,225 | +€74,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,882 | €28,225 | +€74,106 |
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 3 October 2026 via checked.be.