Aspius: 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.
Aspius
Largest movements
- Current investments +€273,962
new in 2024: €273,962
- Cash -€149,079
down €149,079 (-100.0%), from €149,090 to €11
mainly Current investments (-€273,962) and Receivables within one year (-€37,632)
- Receivables within one year +€37,632
up €37,632 (+227.0%), from €16,576 to €54,208
- Reserves +€105,055
up €105,055 (+101.4%), from €103,637 to €208,693
- Tax, wage and social debts +€53,170
up €53,170 (+93.7%), from €56,739 to €109,909
- Financial charges +€4,771
new in 2024: €4,771
- Gross operating margin +€4,494
up €4,494 (+2.9%), from €152,400 to €156,895
- Financial income +€2,110
new in 2024: €2,110
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 | €165,666 | €328,180 | +€162,515 | +98.1% |
| Current assets | 29/58 | €165,666 | €328,180 | +€162,515 | +98.1% |
| Amounts receivable within one year | 40/41 | €16,576 | €54,208 | +€37,632 | +227.0% |
| Trade receivables | 40 | €16,576 | €54,208 | +€37,632 | +227.0% |
| Current investments | 50/53 | - | €273,962 | +€273,962 | |
| Cash at bank and in hand | 54/58 | €149,090 | €11 | -€149,079 | -100.0% |
| Total equity and liabilities | 10/49 | €165,666 | €328,180 | +€162,515 | +98.1% |
| Equity | 10/15 | €104,637 | €209,693 | +€105,055 | +100.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €103,637 | €208,693 | +€105,055 | +101.4% |
| Distributable reserves | 133 | €103,637 | €208,693 | +€105,055 | +101.4% |
| Amounts payable | 17/49 | €61,029 | €118,488 | +€57,459 | +94.2% |
| Amounts payable within one year | 42/48 | €61,029 | €118,488 | +€57,459 | +94.2% |
| Trade debts | 44 | €815 | €2,214 | +€1,399 | +171.7% |
| Suppliers | 440/4 | €815 | €2,214 | +€1,399 | +171.7% |
| Taxes, remuneration and social security | 45 | €56,739 | €109,909 | +€53,170 | +93.7% |
| Taxes | 450/3 | €56,739 | €109,909 | +€53,170 | +93.7% |
| Other amounts payable | 47/48 | €3,475 | €6,365 | +€2,891 | +83.2% |
| Other operating charges | 640/8 | €251 | - | -€251 | |
| Gross operating margin | 9900 | €152,400 | €156,895 | +€4,494 | +2.9% |
| Operating profit (loss) | 9901 | €152,149 | €156,895 | +€4,745 | +3.1% |
| Financial income | 75/76B | - | €2,110 | +€2,110 | |
| Recurring financial income | 75 | - | €2,110 | +€2,110 | |
| Financial charges | 65/66B | - | €4,771 | +€4,771 | |
| Recurring financial charges | 65 | - | €4,771 | +€4,771 | |
| Profit (loss) for the period before taxes | 9903 | €152,149 | €154,233 | +€2,084 | +1.4% |
| Income taxes | 67/77 | €48,512 | €49,178 | +€666 | +1.4% |
| Profit (loss) for the period | 9904 | €103,637 | €105,055 | +€1,418 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €103,637 | €105,055 | +€1,418 | +1.4% |
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 5 October 2026 via checked.be.