Asperatus: 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.
Asperatus
Largest movements
- Cash +€15,009
up €15,009 (+6.6%), from €227,036 to €242,045
mainly Other debts (+€42,045) and Receivables within one year (+€2,414)
- Deferred charges and accrued income +€2,981
up €2,981 (+129.3%), from €2,305 to €5,286
- Other debts +€42,045
up €42,045 (+17.2%), from €245,120 to €287,165
- Profit (loss) carried forward -€20,420
down €20,420 (-67.7%), from -€30,173 to -€50,592
- Trade debts -€6,790
down €6,790 (-72.9%), from €9,318 to €2,528
- Gross operating margin +€41,711
up €41,711 (+60.1%), from €69,453 to €111,165
- Financial charges +€33,428
up €33,428 (+34.6%), from €96,477 to €129,905
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 | €261,311 | €276,146 | +€14,835 | +5.7% |
| Fixed assets | 21/28 | €2,070 | €1,329 | -€741 | -35.8% |
| Tangible fixed assets | 22/27 | €2,070 | €1,329 | -€741 | -35.8% |
| Furniture and vehicles | 24 | €2,070 | €1,329 | -€741 | -35.8% |
| Current assets | 29/58 | €259,241 | €274,817 | +€15,576 | +6.0% |
| Amounts receivable within one year | 40/41 | €29,900 | €27,486 | -€2,414 | -8.1% |
| Other amounts receivable | 41 | €29,900 | €27,486 | -€2,414 | -8.1% |
| Cash at bank and in hand | 54/58 | €227,036 | €242,045 | +€15,009 | +6.6% |
| Deferred charges and accrued income | 490/1 | €2,305 | €5,286 | +€2,981 | +129.3% |
| Total equity and liabilities | 10/49 | €261,311 | €276,146 | +€14,835 | +5.7% |
| Equity | 10/15 | €6,872 | -€13,548 | -€20,420 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,045 | €32,045 | = | 0.0% |
| Distributable reserves | 133 | €32,045 | €32,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,173 | -€50,592 | -€20,420 | -67.7% |
| Amounts payable | 17/49 | €254,439 | €289,694 | +€35,255 | +13.9% |
| Amounts payable within one year | 42/48 | €254,439 | €289,694 | +€35,255 | +13.9% |
| Trade debts | 44 | €9,318 | €2,528 | -€6,790 | -72.9% |
| Suppliers | 440/4 | €9,318 | €2,528 | -€6,790 | -72.9% |
| Other amounts payable | 47/48 | €245,120 | €287,165 | +€42,045 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,207 | €1,280 | +€73 | +6.1% |
| Other operating charges | 640/8 | €682 | €400 | -€283 | -41.4% |
| Gross operating margin | 9900 | €69,453 | €111,165 | +€41,711 | +60.1% |
| Operating profit (loss) | 9901 | €67,564 | €109,485 | +€41,921 | +62.0% |
| Financial income | 75/76B | €251 | - | -€251 | |
| Recurring financial income | 75 | €251 | - | -€251 | |
| Financial charges | 65/66B | €96,477 | €129,905 | +€33,428 | +34.6% |
| Recurring financial charges | 65 | €96,477 | €129,905 | +€33,428 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,662 | -€20,420 | +€8,242 | +28.8% |
| Profit (loss) for the period | 9904 | -€28,662 | -€20,420 | +€8,242 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,662 | -€20,420 | +€8,242 | +28.8% |
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.