ASPIRIA: 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.
ASPIRIA
Largest movements
- Tangible fixed assets +€93,496
up €93,496 (+1,103%), from €8,473 to €101,969
of which Furniture and vehicles: +€78,532
- Receivables after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Cash -€8,321
down €8,321 (-21.2%), from €39,257 to €30,937
mainly Investment in fixed assets (net) (-€106,330) and Net result for the year (-€6,608)
- Deferred charges and accrued income -€5,476
down €5,476 (-77.9%), from €7,031 to €1,555
- Receivables within one year +€3,774
up €3,774 (+6.3%), from €59,830 to €63,604
of which Trade receivables: +€5,641
- Debts after one year +€65,677
new in 2025: €65,677
- Current portion of long-term debt +€10,952
new in 2025: €10,952
- Reserves -€6,608
down €6,608 (-5.8%), from €113,787 to €107,178
- Trade debts +€4,883
up €4,883 (+94.2%), from €5,183 to €10,066
- Other debts -€2,710
no longer reported in 2025 (was €2,710)
- Gross operating margin +€16,992
up €16,992 (+208%), from €8,152 to €25,144
- Depreciation +€9,841
up €9,841 (+199%), from €4,944 to €14,784
- Financial charges +€2,641
up €2,641 (+693%), from €381 to €3,022
- Taxes +€797
up €797 (+59.3%), from €1,345 to €2,142
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 | €146,542 | €218,065 | +€71,523 | +48.8% |
| Fixed assets | 21/28 | €10,423 | €101,969 | +€91,546 | +878% |
| Tangible fixed assets | 22/27 | €8,473 | €101,969 | +€93,496 | +1,103% |
| Furniture and vehicles | 24 | €6,673 | €85,205 | +€78,532 | +1,177% |
| Other tangible fixed assets | 26 | €1,800 | €16,764 | +€14,964 | +831% |
| Financial fixed assets | 28 | €1,950 | - | -€1,950 | |
| Current assets | 29/58 | €136,119 | €116,096 | -€20,023 | -14.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Other amounts receivable | 291 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €59,830 | €63,604 | +€3,774 | +6.3% |
| Trade receivables | 40 | €44,279 | €49,920 | +€5,641 | +12.7% |
| Other amounts receivable | 41 | €15,551 | €13,684 | -€1,867 | -12.0% |
| Cash at bank and in hand | 54/58 | €39,257 | €30,937 | -€8,321 | -21.2% |
| Deferred charges and accrued income | 490/1 | €7,031 | €1,555 | -€5,476 | -77.9% |
| Total equity and liabilities | 10/49 | €146,542 | €218,065 | +€71,523 | +48.8% |
| Equity | 10/15 | €132,387 | €125,778 | -€6,608 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,787 | €107,178 | -€6,608 | -5.8% |
| Distributable reserves | 133 | €113,787 | €107,178 | -€6,608 | -5.8% |
| Amounts payable | 17/49 | €14,155 | €92,287 | +€78,131 | +552% |
| Amounts payable after more than one year | 17 | - | €65,677 | +€65,677 | |
| Financial debts | 170/4 | - | €65,677 | +€65,677 | |
| Amounts payable within one year | 42/48 | €14,155 | €25,447 | +€11,291 | +79.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,952 | +€10,952 | |
| Trade debts | 44 | €5,183 | €10,066 | +€4,883 | +94.2% |
| Suppliers | 440/4 | €5,183 | €10,066 | +€4,883 | +94.2% |
| Taxes, remuneration and social security | 45 | €6,263 | €4,428 | -€1,835 | -29.3% |
| Taxes | 450/3 | €6,263 | €4,428 | -€1,835 | -29.3% |
| Other amounts payable | 47/48 | €2,710 | - | -€2,710 | |
| Accrued charges and deferred income | 492/3 | - | €1,163 | +€1,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,944 | €14,784 | +€9,841 | +199% |
| Other operating charges | 640/8 | €1,898 | €1,805 | -€94 | -4.9% |
| Non-recurring operating charges | 66A | €10,000 | €10,000 | = | 0.0% |
| Gross operating margin | 9900 | €8,152 | €25,144 | +€16,992 | +208% |
| Operating profit (loss) | 9901 | -€8,690 | -€1,445 | +€7,245 | +83.4% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.2% |
| Financial charges | 65/66B | €381 | €3,022 | +€2,641 | +693% |
| Recurring financial charges | 65 | €381 | €3,022 | +€2,641 | +693% |
| Profit (loss) for the period before taxes | 9903 | -€9,066 | -€4,466 | +€4,599 | +50.7% |
| Income taxes | 67/77 | €1,345 | €2,142 | +€797 | +59.3% |
| Profit (loss) for the period | 9904 | -€10,410 | -€6,608 | +€3,802 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,410 | -€6,608 | +€3,802 | +36.5% |
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 17 October 2026 via checked.be.