ASPISIMMO: 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.
ASPISIMMO
Largest movements
- Cash -€8,809
down €8,809 (-24.4%), from €36,157 to €27,348
mainly Tax, wage and social debts (-€7,000) and Net result for the year (-€1,809)
- Tax, wage and social debts -€7,000
no longer reported in 2024 (was €7,000)
- Profit (loss) carried forward -€1,809
down €1,809 (-7.0%), from €25,855 to €24,045
- Taxes +€1,349
new in 2024: €1,349
- Financial charges -€111
down €111 (-74.1%), from €149 to €39
- Gross operating margin -€26
down €26 (-6.6%), from -€395 to -€422
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.
Cash bridge derived
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 | €36,157 | €27,348 | -€8,809 | -24.4% |
| Current assets | 29/58 | €36,157 | €27,348 | -€8,809 | -24.4% |
| Cash at bank and in hand | 54/58 | €36,157 | €27,348 | -€8,809 | -24.4% |
| Total equity and liabilities | 10/49 | €36,157 | €27,348 | -€8,809 | -24.4% |
| Equity | 10/15 | €28,355 | €26,545 | -€1,809 | -6.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,855 | €24,045 | -€1,809 | -7.0% |
| Amounts payable | 17/49 | €7,802 | €802 | -€7,000 | -89.7% |
| Amounts payable within one year | 42/48 | €7,802 | €802 | -€7,000 | -89.7% |
| Trade debts | 44 | €552 | €552 | = | 0.0% |
| Suppliers | 440/4 | €552 | €552 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,000 | - | -€7,000 | |
| Taxes | 450/3 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €250 | €250 | = | 0.0% |
| Gross operating margin | 9900 | -€395 | -€422 | -€26 | -6.6% |
| Operating profit (loss) | 9901 | -€395 | -€422 | -€26 | -6.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €149 | €39 | -€111 | -74.1% |
| Recurring financial charges | 65 | €149 | €39 | -€111 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | -€542 | -€460 | +€82 | +15.2% |
| Income taxes | 67/77 | - | €1,349 | +€1,349 | |
| Profit (loss) for the period | 9904 | -€542 | -€1,809 | -€1,267 | -233.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€542 | -€1,809 | -€1,267 | -233.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.