ASPodo: 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.
ASPodo
Largest movements
- Cash +€12,054
up €12,054 (+67.8%), from €17,770 to €29,824
mainly Net result for the year (+€8,143) and Other debts (+€7,040)
- Tangible fixed assets -€2,666
down €2,666 (-55.2%), from €4,828 to €2,162
of which Furniture and vehicles: -€2,303
- Deferred charges and accrued income -€1,380
no longer reported in 2026 (was €1,380)
- Other debts +€7,040
up €7,040 (+237.8%), from €2,960 to €10,000
- Accrued charges and deferred income +€5,220
up €5,220 (+226.0%), from €2,310 to €7,530
- Profit (loss) carried forward -€4,100
down €4,100 (-64.0%), from €6,412 to €2,311
- Advances received -€2,280
no longer reported in 2026 (was €2,280)
- Trade debts +€1,244
up €1,244 (+30.6%), from €4,067 to €5,311
- Depreciation -€1,575
down €1,575 (-29.8%), from €5,285 to €3,710
- Gross operating margin -€1,411
down €1,411 (-7.0%), from €20,273 to €18,862
- Staff costs -€370
down €370 (-19.4%), from €1,908 to €1,538
- Taxes +€344
up €344 (+8.5%), from €4,029 to €4,373
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,758 | €33,929 | +€8,171 | +31.7% |
| Fixed assets | 21/28 | €4,828 | €2,162 | -€2,666 | -55.2% |
| Tangible fixed assets | 22/27 | €4,828 | €2,162 | -€2,666 | -55.2% |
| Plant, machinery and equipment | 23 | €1,646 | €1,282 | -€363 | -22.1% |
| Furniture and vehicles | 24 | €3,183 | €880 | -€2,303 | -72.4% |
| Current assets | 29/58 | €20,930 | €31,767 | +€10,837 | +51.8% |
| Amounts receivable within one year | 40/41 | €1,780 | €1,943 | +€163 | +9.2% |
| Trade receivables | 40 | €1,780 | €1,943 | +€163 | +9.2% |
| Cash at bank and in hand | 54/58 | €17,770 | €29,824 | +€12,054 | +67.8% |
| Deferred charges and accrued income | 490/1 | €1,380 | - | -€1,380 | |
| Total equity and liabilities | 10/49 | €25,758 | €33,929 | +€8,171 | +31.7% |
| Equity | 10/15 | €8,612 | €4,511 | -€4,100 | -47.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,412 | €2,311 | -€4,100 | -64.0% |
| Amounts payable | 17/49 | €17,146 | €29,418 | +€12,271 | +71.6% |
| Amounts payable within one year | 42/48 | €14,836 | €21,888 | +€7,051 | +47.5% |
| Trade debts | 44 | €4,067 | €5,311 | +€1,244 | +30.6% |
| Suppliers | 440/4 | €4,067 | €5,311 | +€1,244 | +30.6% |
| Advances received on contracts in progress | 46 | €2,280 | - | -€2,280 | |
| Taxes, remuneration and social security | 45 | €5,529 | €6,577 | +€1,048 | +19.0% |
| Taxes | 450/3 | €5,529 | €6,577 | +€1,048 | +19.0% |
| Other amounts payable | 47/48 | €2,960 | €10,000 | +€7,040 | +237.8% |
| Accrued charges and deferred income | 492/3 | €2,310 | €7,530 | +€5,220 | +226.0% |
| Remuneration, social security and pensions | 62 | €1,908 | €1,538 | -€370 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,285 | €3,710 | -€1,575 | -29.8% |
| Other operating charges | 640/8 | €793 | €594 | -€199 | -25.0% |
| Gross operating margin | 9900 | €20,273 | €18,862 | -€1,411 | -7.0% |
| Operating profit (loss) | 9901 | €12,287 | €13,019 | +€732 | +6.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €542 | €503 | -€39 | -7.2% |
| Recurring financial charges | 65 | €542 | €503 | -€39 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €11,745 | €12,516 | +€771 | +6.6% |
| Income taxes | 67/77 | €4,029 | €4,373 | +€344 | +8.5% |
| Profit (loss) for the period | 9904 | €7,716 | €8,143 | +€427 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,716 | €8,143 | +€427 | +5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.