ASPHALIA CONSULTING: 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.
ASPHALIA CONSULTING
Largest movements
- Cash +€45,746
up €45,746 (+41.0%), from €111,662 to €157,409
mainly Net result for the year (+€94,275) and Depreciation (+€3,814)
- Tangible fixed assets +€36,899
new in 2025: €36,899
of which Furniture and vehicles: +€35,970
- Receivables within one year +€10,007
up €10,007 (+44.5%), from €22,497 to €32,503
of which Trade receivables: +€10,001
- Profit (loss) carried forward +€94,275
up €94,275 (+83.2%), from €113,352 to €207,627
- Tax, wage and social debts -€2,700
down €2,700 (-31.1%), from €8,695 to €5,995
of which Taxes: -€2,700
- Depreciation +€3,814
new in 2025: €3,814
- Gross operating margin -€2,427
down €2,427 (-1.9%), from €127,426 to €125,000
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 | €135,792 | €230,380 | +€94,589 | +69.7% |
| Fixed assets | 21/28 | - | €36,899 | +€36,899 | |
| Tangible fixed assets | 22/27 | - | €36,899 | +€36,899 | |
| Plant, machinery and equipment | 23 | - | €929 | +€929 | |
| Furniture and vehicles | 24 | - | €35,970 | +€35,970 | |
| Current assets | 29/58 | €135,792 | €193,482 | +€57,690 | +42.5% |
| Amounts receivable within one year | 40/41 | €22,497 | €32,503 | +€10,007 | +44.5% |
| Trade receivables | 40 | €22,497 | €32,497 | +€10,001 | +44.5% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €111,662 | €157,409 | +€45,746 | +41.0% |
| Deferred charges and accrued income | 490/1 | €1,633 | €3,570 | +€1,937 | +118.6% |
| Total equity and liabilities | 10/49 | €135,792 | €230,380 | +€94,589 | +69.7% |
| Equity | 10/15 | €114,352 | €208,627 | +€94,275 | +82.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,352 | €207,627 | +€94,275 | +83.2% |
| Amounts payable | 17/49 | €21,440 | €21,754 | +€314 | +1.5% |
| Amounts payable within one year | 42/48 | €21,440 | €21,754 | +€314 | +1.5% |
| Trade debts | 44 | €1,282 | €3,113 | +€1,831 | +142.8% |
| Suppliers | 440/4 | €1,282 | €3,113 | +€1,831 | +142.8% |
| Taxes, remuneration and social security | 45 | €8,695 | €5,995 | -€2,700 | -31.1% |
| Taxes | 450/3 | €8,695 | €5,995 | -€2,700 | -31.1% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €11,463 | €12,646 | +€1,183 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,814 | +€3,814 | |
| Other operating charges | 640/8 | €68 | €66 | -€3 | -4.1% |
| Gross operating margin | 9900 | €127,426 | €125,000 | -€2,427 | -1.9% |
| Operating profit (loss) | 9901 | €127,358 | €121,120 | -€6,238 | -4.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €690 | €324 | -€366 | -53.0% |
| Recurring financial charges | 65 | €690 | €324 | -€366 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €126,668 | €120,796 | -€5,872 | -4.6% |
| Income taxes | 67/77 | €27,436 | €26,522 | -€914 | -3.3% |
| Profit (loss) for the period | 9904 | €99,232 | €94,275 | -€4,957 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,232 | €94,275 | -€4,957 | -5.0% |
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.