ASPHICOM: 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.
ASPHICOM
Largest movements
- Tangible fixed assets -€170,445
down €170,445 (-6.5%), from €2.6m to €2.5m
- Profit (loss) carried forward -€97,183
down €97,183 (-4.8%), from -€2.0m to -€2.1m
- Other debts -€47,637
down €47,637 (-54.2%), from €87,840 to €40,203
- Gross operating margin -€10,192
down €10,192 (-11.2%), from €91,066 to €80,874
- Other operating charges -€2,782
down €2,782 (-25.8%), from €10,785 to €8,003
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 | €2,808,864 | €2,646,491 | -€162,372 | -5.8% |
| Fixed assets | 21/28 | €2,634,590 | €2,464,145 | -€170,445 | -6.5% |
| Tangible fixed assets | 22/27 | €2,634,590 | €2,464,145 | -€170,445 | -6.5% |
| Land and buildings | 22 | €2,634,590 | €2,464,145 | -€170,445 | -6.5% |
| Current assets | 29/58 | €174,273 | €182,346 | +€8,072 | +4.6% |
| Amounts receivable within one year | 40/41 | - | €3,330 | +€3,330 | |
| Other amounts receivable | 41 | - | €3,330 | +€3,330 | |
| Current investments | 50/53 | €69,372 | €69,810 | +€438 | +0.6% |
| Cash at bank and in hand | 54/58 | €104,901 | €109,206 | +€4,305 | +4.1% |
| Total equity and liabilities | 10/49 | €2,808,864 | €2,646,491 | -€162,372 | -5.8% |
| Equity | 10/15 | €2,703,471 | €2,606,288 | -€97,183 | -3.6% |
| Contributions | 10/11 | €4,712,000 | €4,712,000 | = | 0.0% |
| Capital | 10 | €4,712,000 | €4,712,000 | = | 0.0% |
| Issued capital | 100 | €4,712,000 | €4,712,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,008,529 | -€2,105,712 | -€97,183 | -4.8% |
| Amounts payable | 17/49 | €105,392 | €40,203 | -€65,189 | -61.9% |
| Amounts payable within one year | 42/48 | €105,392 | €40,203 | -€65,189 | -61.9% |
| Trade debts | 44 | €17,552 | - | -€17,552 | |
| Suppliers | 440/4 | €17,552 | - | -€17,552 | |
| Other amounts payable | 47/48 | €87,840 | €40,203 | -€47,637 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,445 | €170,445 | = | 0.0% |
| Other operating charges | 640/8 | €10,785 | €8,003 | -€2,782 | -25.8% |
| Non-recurring operating charges | 66A | €22,206 | - | -€22,206 | |
| Gross operating margin | 9900 | €91,066 | €80,874 | -€10,192 | -11.2% |
| Operating profit (loss) | 9901 | -€112,370 | -€97,573 | +€14,797 | +13.2% |
| Financial income | 75/76B | €136 | €642 | +€506 | +373.2% |
| Recurring financial income | 75 | €136 | €642 | +€506 | +373.2% |
| Financial charges | 65/66B | €250 | €59 | -€191 | -76.2% |
| Recurring financial charges | 65 | €250 | €59 | -€191 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€112,485 | -€96,991 | +€15,494 | +13.8% |
| Income taxes | 67/77 | €41 | €193 | +€152 | +373.1% |
| Profit (loss) for the period | 9904 | -€112,526 | -€97,183 | +€15,342 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,526 | -€97,183 | +€15,342 | +13.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.