Aspiro: 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.
Aspiro
Largest movements
- Cash -€52,702
down €52,702 (-66.4%), from €79,384 to €26,682
mainly Other debts (-€53,947) and Tax, wage and social debts (-€12,680)
- Receivables within one year -€2,100
down €2,100 (-17.4%), from €12,100 to €10,000
of which Trade receivables: -€12,100
- Tangible fixed assets +€1,857
up €1,857 (+232.6%), from €798 to €2,655
- Other debts -€53,947
down €53,947 (-85.7%), from €62,914 to €8,968
- Tax, wage and social debts -€12,680
down €12,680 (-48.1%), from €26,353 to €13,673
of which Taxes: -€9,950
- Reserves +€10,120
up €10,120 (+606.4%), from €1,669 to €11,789
- Trade debts +€3,135
up €3,135 (+346.4%), from €905 to €4,039
- Gross operating margin -€22,723
down €22,723 (-58.7%), from €38,712 to €15,990
- Taxes -€4,966
down €4,966 (-62.5%), from €7,945 to €2,978
- Other operating charges +€415
up €415 (+171.1%), from €242 to €657
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 | €92,841 | €39,890 | -€52,951 | -57.0% |
| Fixed assets | 21/28 | €798 | €2,655 | +€1,857 | +232.6% |
| Tangible fixed assets | 22/27 | €798 | €2,655 | +€1,857 | +232.6% |
| Furniture and vehicles | 24 | €798 | €2,655 | +€1,857 | +232.6% |
| Current assets | 29/58 | €92,042 | €37,235 | -€54,808 | -59.5% |
| Amounts receivable within one year | 40/41 | €12,100 | €10,000 | -€2,100 | -17.4% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €79,384 | €26,682 | -€52,702 | -66.4% |
| Deferred charges and accrued income | 490/1 | €559 | €553 | -€6 | -1.1% |
| Total equity and liabilities | 10/49 | €92,841 | €39,890 | -€52,951 | -57.0% |
| Equity | 10/15 | €2,669 | €12,789 | +€10,120 | +379.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,669 | €11,789 | +€10,120 | +606.4% |
| Distributable reserves | 133 | €1,669 | €11,789 | +€10,120 | +606.4% |
| Amounts payable | 17/49 | €90,172 | €27,101 | -€63,071 | -69.9% |
| Amounts payable within one year | 42/48 | €90,172 | €26,680 | -€63,492 | -70.4% |
| Trade debts | 44 | €905 | €4,039 | +€3,135 | +346.4% |
| Suppliers | 440/4 | €905 | €4,039 | +€3,135 | +346.4% |
| Taxes, remuneration and social security | 45 | €26,353 | €13,673 | -€12,680 | -48.1% |
| Taxes | 450/3 | €23,623 | €13,673 | -€9,950 | -42.1% |
| Remuneration and social security | 454/9 | €2,730 | - | -€2,730 | |
| Other amounts payable | 47/48 | €62,914 | €8,968 | -€53,947 | -85.7% |
| Accrued charges and deferred income | 492/3 | - | €421 | +€421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €778 | +€333 | +74.8% |
| Other operating charges | 640/8 | €242 | €657 | +€415 | +171.1% |
| Gross operating margin | 9900 | €38,712 | €15,990 | -€22,723 | -58.7% |
| Operating profit (loss) | 9901 | €38,025 | €14,555 | -€23,470 | -61.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,392 | €1,456 | +€64 | +4.6% |
| Recurring financial charges | 65 | €1,392 | €1,456 | +€64 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €36,633 | €13,099 | -€23,534 | -64.2% |
| Income taxes | 67/77 | €7,945 | €2,978 | -€4,966 | -62.5% |
| Profit (loss) for the period | 9904 | €28,689 | €10,120 | -€18,568 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,689 | €10,120 | -€18,568 | -64.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.