ASPL: 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.
ASPL
Largest movements
- Receivables within one year +€39,648
up €39,648 (+192.1%), from €20,638 to €60,286
- Tangible fixed assets -€14,585
no longer reported in 2025 (was €14,585)
of which Furniture and vehicles: -€14,226
- Cash -€1,281
down €1,281 (-31.0%), from €4,137 to €2,856
mainly Receivables within one year (-€39,648) and Other debts (-€509)
- Tax, wage and social debts +€14,896
up €14,896 (+49.4%), from €30,145 to €45,041
of which Remuneration and social security: +€13,416
- Profit (loss) carried forward +€5,433
up €5,433 (+29.7%), from -€18,272 to -€12,839
- Trade debts +€3,961
up €3,961 (+234.1%), from €1,692 to €5,653
- Staff costs -€100,064
down €100,064 (-46.1%), from €217,190 to €117,126
- Gross operating margin -€93,041
down €93,041 (-42.4%), from €219,228 to €126,187
- Depreciation -€5,007
down €5,007 (-93.3%), from €5,367 to €359
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 | €40,645 | €64,427 | +€23,782 | +58.5% |
| Fixed assets | 21/28 | €15,870 | €1,285 | -€14,585 | -91.9% |
| Tangible fixed assets | 22/27 | €14,585 | - | -€14,585 | |
| Plant, machinery and equipment | 23 | €359 | - | -€359 | |
| Furniture and vehicles | 24 | €14,226 | - | -€14,226 | |
| Financial fixed assets | 28 | €1,285 | €1,285 | = | 0.0% |
| Current assets | 29/58 | €24,775 | €63,142 | +€38,367 | +154.9% |
| Amounts receivable within one year | 40/41 | €20,638 | €60,286 | +€39,648 | +192.1% |
| Trade receivables | 40 | €20,638 | €60,286 | +€39,648 | +192.1% |
| Cash at bank and in hand | 54/58 | €4,137 | €2,856 | -€1,281 | -31.0% |
| Total equity and liabilities | 10/49 | €40,645 | €64,427 | +€23,782 | +58.5% |
| Equity | 10/15 | €1,728 | €7,161 | +€5,433 | +314.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,272 | -€12,839 | +€5,433 | +29.7% |
| Amounts payable | 17/49 | €38,917 | €57,266 | +€18,349 | +47.1% |
| Amounts payable within one year | 42/48 | €38,917 | €57,266 | +€18,349 | +47.1% |
| Trade debts | 44 | €1,692 | €5,653 | +€3,961 | +234.1% |
| Suppliers | 440/4 | €1,692 | €5,653 | +€3,961 | +234.1% |
| Taxes, remuneration and social security | 45 | €30,145 | €45,041 | +€14,896 | +49.4% |
| Taxes | 450/3 | €11,916 | €13,395 | +€1,479 | +12.4% |
| Remuneration and social security | 454/9 | €18,229 | €31,646 | +€13,416 | +73.6% |
| Other amounts payable | 47/48 | €7,080 | €6,572 | -€509 | -7.2% |
| Remuneration, social security and pensions | 62 | €217,190 | €117,126 | -€100,064 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,367 | €359 | -€5,007 | -93.3% |
| Other operating charges | 640/8 | €544 | €75 | -€469 | -86.2% |
| Gross operating margin | 9900 | €219,228 | €126,187 | -€93,041 | -42.4% |
| Operating profit (loss) | 9901 | -€3,873 | €8,627 | +€12,500 | |
| Financial charges | 65/66B | €340 | €360 | +€21 | +6.0% |
| Recurring financial charges | 65 | €340 | €360 | +€21 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,213 | €8,267 | +€12,479 | |
| Income taxes | 67/77 | €1,291 | €2,833 | +€1,543 | +119.5% |
| Profit (loss) for the period | 9904 | -€5,503 | €5,433 | +€10,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,503 | €5,433 | +€10,937 |
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 9 October 2026 via checked.be.