Aspermans: what changed
Two financial 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.
Aspermans
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€93,571
down €93,571 (-65.5%), from €142,832 to €49,261
mainly Contributions, distributions and other (-€135,914) and Current investments (-€100,000)
- Tangible fixed assets -€27,156
down €27,156 (-29.9%), from €90,689 to €63,533
of which Land and buildings: -€18,542
- Profit (loss) carried forward -€98,086
no longer reported in 2025 (was €98,086)
- Other debts +€72,860
up €72,860 (+144.1%), from €50,579 to €123,439
- Tax, wage and social debts +€26,523
up €26,523 (+71.9%), from €36,896 to €63,419
of which Taxes: +€24,695
- Trade debts -€11,285
down €11,285 (-28.3%), from €39,838 to €28,553
- Current portion of long-term debt -€8,540
no longer reported in 2025 (was €8,540)
- Gross operating margin +€45,650
up €45,650 (+15.3%), from €298,542 to €344,193
- Taxes +€9,711
up €9,711 (+1741.2%), from €558 to €10,269
- Staff costs +€4,303
up €4,303 (+1.6%), from €261,312 to €265,615
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 | €243,939 | €225,411 | -€18,528 | -7.6% |
| Fixed assets | 21/28 | €90,689 | €63,533 | -€27,156 | -29.9% |
| Tangible fixed assets | 22/27 | €90,689 | €63,533 | -€27,156 | -29.9% |
| Land and buildings | 22 | €65,188 | €46,647 | -€18,542 | -28.4% |
| Plant, machinery and equipment | 23 | €16,797 | €9,442 | -€7,356 | -43.8% |
| Other tangible fixed assets | 26 | €8,703 | €7,445 | -€1,258 | -14.5% |
| Current assets | 29/58 | €153,250 | €161,878 | +€8,627 | +5.6% |
| Amounts receivable within one year | 40/41 | €10,418 | €12,617 | +€2,198 | +21.1% |
| Other amounts receivable | 41 | €10,418 | €12,617 | +€2,198 | +21.1% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €142,832 | €49,261 | -€93,571 | -65.5% |
| Total equity and liabilities | 10/49 | €243,939 | €225,411 | -€18,528 | -7.6% |
| Equity | 10/15 | €108,086 | €10,000 | -€98,086 | -90.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,086 | - | -€98,086 | |
| Amounts payable | 17/49 | €135,853 | €215,411 | +€79,558 | +58.6% |
| Amounts payable within one year | 42/48 | €135,853 | €215,411 | +€79,558 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | €8,540 | - | -€8,540 | |
| Trade debts | 44 | €39,838 | €28,553 | -€11,285 | -28.3% |
| Suppliers | 440/4 | €39,838 | €28,553 | -€11,285 | -28.3% |
| Taxes, remuneration and social security | 45 | €36,896 | €63,419 | +€26,523 | +71.9% |
| Taxes | 450/3 | €10,062 | €34,757 | +€24,695 | +245.4% |
| Remuneration and social security | 454/9 | €26,834 | €28,662 | +€1,828 | +6.8% |
| Other amounts payable | 47/48 | €50,579 | €123,439 | +€72,860 | +144.1% |
| Remuneration, social security and pensions | 62 | €261,312 | €265,615 | +€4,303 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,338 | €27,156 | -€3,182 | -10.5% |
| Other operating charges | 640/8 | €4,574 | €3,044 | -€1,530 | -33.4% |
| Gross operating margin | 9900 | €298,542 | €344,193 | +€45,650 | +15.3% |
| Operating profit (loss) | 9901 | €2,318 | €48,377 | +€46,059 | +1986.9% |
| Financial income | 75/76B | €1,096 | €984 | -€112 | -10.2% |
| Recurring financial income | 75 | €1,096 | €984 | -€112 | -10.2% |
| Financial charges | 65/66B | €1,302 | €1,266 | -€36 | -2.8% |
| Recurring financial charges | 65 | €1,302 | €1,266 | -€36 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €2,113 | €48,096 | +€45,983 | +2176.4% |
| Income taxes | 67/77 | €558 | €10,269 | +€9,711 | +1741.2% |
| Profit (loss) for the period | 9904 | €1,555 | €37,828 | +€36,273 | +2332.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,555 | €37,828 | +€36,273 | +2332.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.