Asplan Company: 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.
Asplan Company
Largest movements
- Stocks and contracts -€15,491
down €15,491 (-27.2%), from €56,885 to €41,395
- Cash -€4,811
no longer reported in 2024 (was €4,811)
- Receivables within one year +€2,878
up €2,878 (+32.2%), from €8,925 to €11,803
of which Other amounts receivable: +€2,640
- Other debts -€9,910
down €9,910 (-92.5%), from €10,717 to €807
- Short-term financial debts -€5,282
down €5,282 (-22.3%), from €23,712 to €18,429
- Profit (loss) carried forward -€2,711
down €2,711 (-18.2%), from €14,878 to €12,167
- Purchases and services +€46,664
up €46,664 (+72.8%), from €64,097 to €110,761
- Turnover +€44,224
up €44,224 (+59.1%), from €74,854 to €119,078
- Gross operating margin -€2,440
down €2,440 (-22.7%), from €10,757 to €8,317
- Financial charges +€1,753
up €1,753 (+74.5%), from €2,352 to €4,105
- Taxes +€1,628
up €1,628 (+426%), from €382 to €2,010
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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,872 | €55,448 | -€17,424 | -23.9% |
| Fixed assets | 21/28 | €2,250 | €2,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €70,622 | €53,198 | -€17,424 | -24.7% |
| Stocks and contracts in progress | 3 | €56,885 | €41,395 | -€15,491 | -27.2% |
| Stocks | 30/36 | €56,885 | €41,395 | -€15,491 | -27.2% |
| Amounts receivable within one year | 40/41 | €8,925 | €11,803 | +€2,878 | +32.2% |
| Trade receivables | 40 | - | €237 | +€237 | |
| Other amounts receivable | 41 | €8,925 | €11,565 | +€2,640 | +29.6% |
| Cash at bank and in hand | 54/58 | €4,811 | - | -€4,811 | |
| Total equity and liabilities | 10/49 | €72,872 | €55,448 | -€17,424 | -23.9% |
| Equity | 10/15 | €35,338 | €32,627 | -€2,711 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,878 | €12,167 | -€2,711 | -18.2% |
| Amounts payable | 17/49 | €37,533 | €22,821 | -€14,713 | -39.2% |
| Amounts payable within one year | 42/48 | €37,533 | €22,821 | -€14,713 | -39.2% |
| Financial debts | 43 | €23,712 | €18,429 | -€5,282 | -22.3% |
| Credit institutions | 430/8 | €23,712 | €18,429 | -€5,282 | -22.3% |
| Trade debts | 44 | €113 | €206 | +€93 | +81.9% |
| Suppliers | 440/4 | €113 | €206 | +€93 | +81.9% |
| Taxes, remuneration and social security | 45 | €2,992 | €3,379 | +€387 | +12.9% |
| Taxes | 450/3 | €492 | €836 | +€344 | +70.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,543 | +€43 | +1.7% |
| Other amounts payable | 47/48 | €10,717 | €807 | -€9,910 | -92.5% |
| Turnover | 70 | €74,854 | €119,078 | +€44,224 | +59.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,097 | €110,761 | +€46,664 | +72.8% |
| Other operating charges | 640/8 | €2,070 | €2,187 | +€118 | +5.7% |
| Non-recurring operating charges | 66A | €1,712 | €2,727 | +€1,015 | +59.3% |
| Gross operating margin | 9900 | €10,757 | €8,317 | -€2,440 | -22.7% |
| Operating profit (loss) | 9901 | €6,976 | €3,403 | -€3,573 | -51.2% |
| Financial income | 75/76B | €14 | €1 | -€13 | -94.7% |
| Recurring financial income | 75 | €14 | €1 | -€13 | -94.7% |
| Non-recurring financial income | 76B | €14 | €1 | -€13 | -94.7% |
| Financial charges | 65/66B | €2,352 | €4,105 | +€1,753 | +74.5% |
| Recurring financial charges | 65 | €2,352 | €4,105 | +€1,753 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | €4,637 | -€701 | -€5,338 | |
| Income taxes | 67/77 | €382 | €2,010 | +€1,628 | +426% |
| Profit (loss) for the period | 9904 | €4,255 | -€2,711 | -€6,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,255 | -€2,711 | -€6,966 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.