Aspiratine: 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.
Aspiratine
Largest movements
- Receivables within one year +€32,908
up €32,908 (+32.9%), from €100,026 to €132,934
of which Trade receivables: +€46,280
- Tangible fixed assets -€11,424
down €11,424 (-80.5%), from €14,193 to €2,769
of which Furniture and vehicles: -€10,744
- Other debts +€21,306
up €21,306 (+51.6%), from €41,281 to €62,587
- Other operating charges +€13,741
up €13,741 (+1,268%), from €1,084 to €14,825
- Gross operating margin +€13,726
up €13,726 (+108%), from €12,705 to €26,431
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,271 | €135,831 | +€21,560 | +18.9% |
| Fixed assets | 21/28 | €14,193 | €2,769 | -€11,424 | -80.5% |
| Tangible fixed assets | 22/27 | €14,193 | €2,769 | -€11,424 | -80.5% |
| Plant, machinery and equipment | 23 | €2,891 | €2,211 | -€680 | -23.5% |
| Furniture and vehicles | 24 | €11,302 | €558 | -€10,744 | -95.1% |
| Current assets | 29/58 | €100,078 | €133,062 | +€32,984 | +33.0% |
| Amounts receivable within one year | 40/41 | €100,026 | €132,934 | +€32,908 | +32.9% |
| Trade receivables | 40 | €86,654 | €132,934 | +€46,280 | +53.4% |
| Other amounts receivable | 41 | €13,372 | €0 | -€13,372 | -100% |
| Cash at bank and in hand | 54/58 | €52 | €31 | -€21 | -40.9% |
| Deferred charges and accrued income | 490/1 | - | €98 | +€98 | |
| Total equity and liabilities | 10/49 | €114,271 | €135,831 | +€21,560 | +18.9% |
| Equity | 10/15 | €2,623 | €1,729 | -€895 | -34.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,877 | -€5,771 | -€895 | -18.3% |
| Amounts payable | 17/49 | €111,648 | €134,103 | +€22,455 | +20.1% |
| Amounts payable after more than one year | 17 | €68,608 | €69,561 | +€954 | +1.4% |
| Financial debts | 170/4 | €68,608 | €69,561 | +€954 | +1.4% |
| Amounts payable within one year | 42/48 | €43,040 | €64,542 | +€21,501 | +50.0% |
| Financial debts | 43 | €87 | €0 | -€87 | -100% |
| Credit institutions | 430/8 | €87 | €0 | -€87 | -100% |
| Trade debts | 44 | €1,672 | €1,955 | +€283 | +16.9% |
| Suppliers | 440/4 | €1,672 | €1,955 | +€283 | +16.9% |
| Other amounts payable | 47/48 | €41,281 | €62,587 | +€21,306 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,452 | €11,424 | -€28 | -0.2% |
| Other operating charges | 640/8 | €1,084 | €14,825 | +€13,741 | +1,268% |
| Gross operating margin | 9900 | €12,705 | €26,431 | +€13,726 | +108% |
| Operating profit (loss) | 9901 | €169 | €182 | +€13 | +7.5% |
| Financial charges | 65/66B | €1,314 | €1,077 | -€237 | -18.0% |
| Recurring financial charges | 65 | €1,314 | €1,077 | -€237 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,144 | -€895 | +€250 | +21.8% |
| Profit (loss) for the period | 9904 | -€1,144 | -€895 | +€250 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,144 | -€895 | +€250 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.