ASPETTO: 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.
ASPETTO
Largest movements
- Cash +€1,224
up €1,224 (+10.4%), from €11,713 to €12,937
mainly Receivables within one year (+€1,000) and Net result for the year (+€304)
- Receivables within one year -€1,000
down €1,000 (-100%), from €1,000 to €0
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€18,287
up €18,287, from -€17,240 to €1,046
- Other operating charges -€180
down €180 (-23.3%), from €774 to €593
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.
Derived cash bridge
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 | €89,441 | €89,664 | +€224 | +0.2% |
| Fixed assets | 21/28 | €76,728 | €76,728 | = | 0.0% |
| Tangible fixed assets | 22/27 | €76,728 | €76,728 | = | 0.0% |
| Land and buildings | 22 | €76,728 | €76,728 | = | 0.0% |
| Current assets | 29/58 | €12,713 | €12,937 | +€224 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts receivable | 41 | €1,000 | €0 | -€1,000 | -100% |
| Cash at bank and in hand | 54/58 | €11,713 | €12,937 | +€1,224 | +10.4% |
| Total equity and liabilities | 10/49 | €89,441 | €89,664 | +€224 | +0.2% |
| Equity | 10/15 | €89,108 | €89,412 | +€304 | +0.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €132,120 | €132,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €0 | -€3,099 | -100% |
| Reserves not available under the articles | 1311 | €3,099 | €0 | -€3,099 | -100% |
| Tax-exempt reserves | 132 | €16,071 | €16,071 | = | 0.0% |
| Distributable reserves | 133 | €112,950 | €116,048 | +€3,099 | +2.7% |
| Profit (loss) carried forward | 14 | -€73,998 | -€73,694 | +€304 | +0.4% |
| Amounts payable | 17/49 | €333 | €252 | -€81 | -24.2% |
| Amounts payable within one year | 42/48 | €333 | €252 | -€81 | -24.2% |
| Trade debts | 44 | €81 | €0 | -€81 | -100% |
| Suppliers | 440/4 | €81 | €0 | -€81 | -100% |
| Other amounts payable | 47/48 | €252 | €252 | = | 0.0% |
| Other operating charges | 640/8 | €774 | €593 | -€180 | -23.3% |
| Gross operating margin | 9900 | -€17,240 | €1,046 | +€18,287 | |
| Operating profit (loss) | 9901 | -€18,014 | €453 | +€18,467 | |
| Financial income | 75/76B | €4 | €6 | +€2 | +45.1% |
| Recurring financial income | 75 | €4 | €6 | +€2 | +45.1% |
| Financial charges | 65/66B | €161 | €153 | -€8 | -4.7% |
| Recurring financial charges | 65 | €152 | €153 | +€2 | +1.0% |
| Non-recurring financial charges | 66B | €9 | €0 | -€9 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€18,171 | €306 | +€18,476 | |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€18,171 | €304 | +€18,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,171 | €304 | +€18,475 |
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 17 October 2026 via checked.be.