ASPIRE-IT: 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.
ASPIRE-IT
Largest movements
- Current investments -€210,000
down €210,000 (-67.7%), from €310,000 to €100,000
- Tangible fixed assets +€26,900
up €26,900, from €0 to €26,900
- Cash +€18,754
up €18,754 (+107%), from €17,461 to €36,215
mainly Current investments (+€210,000) and Net result for the year (+€95,486)
- Reserves -€260,000
down €260,000 (-77.0%), from €337,860 to €77,860
- Other debts +€68,354
up €68,354 (+469%), from €14,575 to €82,929
- Tax, wage and social debts +€24,446
up €24,446 (+3,390%), from €721 to €25,167
- Gross operating margin +€20,261
up €20,261 (+16.8%), from €120,285 to €140,546
- Depreciation +€11,999
new in 2025: €11,999
- Financial income -€1,592
no longer reported in 2025 (was €1,592)
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 | €354,097 | €186,219 | -€167,878 | -47.4% |
| Fixed assets | 21/28 | €0 | €26,900 | +€26,900 | |
| Tangible fixed assets | 22/27 | €0 | €26,900 | +€26,900 | |
| Furniture and vehicles | 24 | €0 | €26,900 | +€26,900 | |
| Current assets | 29/58 | €354,097 | €159,320 | -€194,777 | -55.0% |
| Amounts receivable within one year | 40/41 | €26,163 | €22,668 | -€3,496 | -13.4% |
| Trade receivables | 40 | €20,056 | €21,780 | +€1,724 | +8.6% |
| Other amounts receivable | 41 | €6,108 | €888 | -€5,220 | -85.5% |
| Current investments | 50/53 | €310,000 | €100,000 | -€210,000 | -67.7% |
| Cash at bank and in hand | 54/58 | €17,461 | €36,215 | +€18,754 | +107% |
| Deferred charges and accrued income | 490/1 | €473 | €437 | -€36 | -7.6% |
| Total equity and liabilities | 10/49 | €354,097 | €186,219 | -€167,878 | -47.4% |
| Equity | 10/15 | €337,961 | €77,961 | -€260,000 | -76.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €337,860 | €77,860 | -€260,000 | -77.0% |
| Distributable reserves | 133 | €337,860 | €77,860 | -€260,000 | -77.0% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €16,136 | €108,259 | +€92,122 | +571% |
| Amounts payable within one year | 42/48 | €16,082 | €108,259 | +€92,176 | +573% |
| Trade debts | 44 | €786 | €163 | -€623 | -79.3% |
| Suppliers | 440/4 | €786 | €163 | -€623 | -79.3% |
| Taxes, remuneration and social security | 45 | €721 | €25,167 | +€24,446 | +3,390% |
| Taxes | 450/3 | €721 | €25,167 | +€24,446 | +3,390% |
| Other amounts payable | 47/48 | €14,575 | €82,929 | +€68,354 | +469% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Non-recurring operating income | 76A | - | €6,787 | +€6,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,999 | +€11,999 | |
| Other operating charges | 640/8 | €605 | €958 | +€353 | +58.3% |
| Gross operating margin | 9900 | €120,285 | €140,546 | +€20,261 | +16.8% |
| Operating profit (loss) | 9901 | €119,680 | €127,589 | +€7,908 | +6.6% |
| Financial income | 75/76B | €1,592 | - | -€1,592 | |
| Recurring financial income | 75 | €1,592 | - | -€1,592 | |
| Financial charges | 65/66B | €60 | €62 | +€2 | +2.9% |
| Recurring financial charges | 65 | €60 | €62 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €121,212 | €127,527 | +€6,315 | +5.2% |
| Income taxes | 67/77 | €30,987 | €32,041 | +€1,054 | +3.4% |
| Profit (loss) for the period | 9904 | €90,225 | €95,486 | +€5,260 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €90,225 | €95,486 | +€5,260 | +5.8% |
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 18 October 2026 via checked.be.