ASPIRAVI SAMEN: 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.
What changed
ASPIRAVI SAMEN
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€333,498
2024 · €314,898+€18,601
Equity
€11.2m
2024 · €11.2m+€28,057
Cash
€29,994
2024 · €77,178-€47,184
Balance sheet total
€11.6m
2024 · €11.6m+€10,692
Largest movements
Assets
- Receivables after one year +€800,000
up €800,000 (+7.8%), from €10.3m to €11.1m
- Current investments -€750,665
down €750,665 (-79.0%), from €950,665 to €200,000
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income +€30,751
up €30,751 (+7.5%), from €408,194 to €438,946
- Turnover -€10,715
no longer reported in 2025 (was €10,715)
- Taxes +€8,776
up €8,776 (+1,078%), from €814 to €9,590
- Other operating income +€3,566
new in 2025: €3,566
- Services and other goods -€2,974
down €2,974 (-3.1%), from €96,604 to €93,629
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.
Result 2024
€314,898
Turnover
-€10,715
Other operating income
+€3,566
Services and other goods
+€2,974
Depreciation
+€832
Other operating charges
-€31
Financial income
+€30,751
Taxes
-€8,776
Result 2025
€333,498
raises the resultlowers the result
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.
From operations
-€491,626
Investment
+€749,883
Financing
-€305,441
Cash 2024
€77,178
From operations (derived)
-€491,626
Net result for the year
+€333,498
Depreciation
+€4,468
Receivables after one year
-€800,000
Smaller working-capital items
+€2,852
Deferred charges and accrued income
-€13,903
Tax, wage and social debts
-€21,397
Other debts
+€2,855
Investment (derived)
+€749,883
Investment in fixed assets (net)
-€783
Current investments
+€750,665
Financing
-€305,441
Contributions, distributions and other
-€305,441
Cash 2025
€29,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,591,667 | €11,602,359 | +€10,692 | +0.1% |
| Formation expenses | 20 | €11,742 | €8,056 | -€3,686 | -31.4% |
| Current assets | 29/58 | €11,579,925 | €11,594,303 | +€14,378 | +0.1% |
| Amounts receivable after more than one year | 29 | €10,310,000 | €11,110,000 | +€800,000 | +7.8% |
| Other amounts receivable | 291 | €10,310,000 | €11,110,000 | +€800,000 | +7.8% |
| Amounts receivable within one year | 40/41 | €15,962 | €14,286 | -€1,676 | -10.5% |
| Trade receivables | 40 | €15,962 | €14,286 | -€1,676 | -10.5% |
| Current investments | 50/53 | €950,665 | €200,000 | -€750,665 | -79.0% |
| Other investments | 51/53 | €950,665 | €200,000 | -€750,665 | -79.0% |
| Cash at bank and in hand | 54/58 | €77,178 | €29,994 | -€47,184 | -61.1% |
| Deferred charges and accrued income | 490/1 | €226,121 | €240,023 | +€13,903 | +6.1% |
| Total equity and liabilities | 10/49 | €11,591,667 | €11,602,359 | +€10,692 | +0.1% |
| Equity | 10/15 | €11,156,197 | €11,184,254 | +€28,057 | +0.3% |
| Contributions | 10/11 | €11,061,500 | €11,087,750 | +€26,250 | +0.2% |
| Reserves | 13 | €94,697 | €96,504 | +€1,807 | +1.9% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €91,697 | €93,504 | +€1,807 | +2.0% |
| Amounts payable | 17/49 | €435,470 | €418,105 | -€17,365 | -4.0% |
| Amounts payable within one year | 42/48 | €422,949 | €403,928 | -€19,020 | -4.5% |
| Trade debts | 44 | €34,665 | €34,186 | -€479 | -1.4% |
| Suppliers | 440/4 | €34,665 | €34,186 | -€479 | -1.4% |
| Taxes, remuneration and social security | 45 | €36,456 | €15,059 | -€21,397 | -58.7% |
| Taxes | 450/3 | €36,456 | €15,059 | -€21,397 | -58.7% |
| Other amounts payable | 47/48 | €351,828 | €354,683 | +€2,855 | +0.8% |
| Accrued charges and deferred income | 492/3 | €12,521 | €14,176 | +€1,655 | +13.2% |
| Operating income | 70/76A | €10,715 | €3,566 | -€7,150 | -66.7% |
| Turnover | 70 | €10,715 | - | -€10,715 | |
| Other operating income | 74 | - | €3,566 | +€3,566 | |
| Operating charges | 60/66A | €102,871 | €99,096 | -€3,775 | -3.7% |
| Services and other goods | 61 | €96,604 | €93,629 | -€2,974 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,300 | €4,468 | -€832 | -15.7% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€92,156 | -€95,531 | -€3,375 | -3.7% |
| Financial income | 75/76B | €408,194 | €438,946 | +€30,751 | +7.5% |
| Recurring financial income | 75 | €408,194 | €438,946 | +€30,751 | +7.5% |
| Income from current assets | 751 | €408,194 | €438,946 | +€30,751 | +7.5% |
| Financial charges | 65/66B | €327 | €327 | = | 0.0% |
| Recurring financial charges | 65 | €327 | €327 | = | 0.0% |
| Other financial charges | 652/9 | €327 | €327 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €315,712 | €343,088 | +€27,376 | +8.7% |
| Income taxes | 67/77 | €814 | €9,590 | +€8,776 | +1,078% |
| Taxes | 670/3 | €6,092 | €9,590 | +€3,498 | +57.4% |
| Tax adjustments and reversals of tax provisions | 77 | €5,278 | - | -€5,278 | |
| Profit (loss) for the period | 9904 | €314,898 | €333,498 | +€18,601 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €314,898 | €333,498 | +€18,601 | +5.9% |
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 28 October 2026 via checked.be.