ASPOFFICE: 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.
ASPOFFICE
Largest movements
- Tangible fixed assets +€5,926
up €5,926 (+575.3%), from €1,030 to €6,956
- Receivables within one year +€3,582
up €3,582 (+13.1%), from €27,293 to €30,875
of which Other amounts receivable: +€4,028
- Reserves +€35,760
up €35,760 (+111.2%), from €32,169 to €67,929
- Other debts -€35,575
down €35,575 (-66.5%), from €53,491 to €17,916
- Tax, wage and social debts -€7,462
down €7,462 (-33.2%), from €22,481 to €15,020
of which Remuneration and social security: -€4,357
- Current portion of long-term debt +€7,403
up €7,403 (+77.8%), from €9,519 to €16,922
- Trade debts +€4,011
up €4,011 (+83.1%), from €4,827 to €8,838
- Financial income +€5,173
up €5,173 (+210.4%), from €2,459 to €7,632
- Financial charges +€2,052
up €2,052 (+40.9%), from €5,021 to €7,073
- Taxes +€1,726
up €1,726 (+13.5%), from €12,822 to €14,548
- Depreciation +€1,541
up €1,541 (+115.6%), from €1,333 to €2,875
- Gross operating margin -€994
down €994 (-1.8%), from €55,943 to €54,950
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 | €144,404 | €153,743 | +€9,339 | +6.5% |
| Fixed assets | 21/28 | €1,030 | €6,956 | +€5,926 | +575.3% |
| Tangible fixed assets | 22/27 | €1,030 | €6,956 | +€5,926 | +575.3% |
| Furniture and vehicles | 24 | €1,030 | €6,956 | +€5,926 | +575.3% |
| Current assets | 29/58 | €143,373 | €146,787 | +€3,413 | +2.4% |
| Amounts receivable after more than one year | 29 | €112,000 | €112,000 | = | 0.0% |
| Other amounts receivable | 291 | €112,000 | €112,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,293 | €30,875 | +€3,582 | +13.1% |
| Trade receivables | 40 | €16,280 | €15,834 | -€446 | -2.7% |
| Other amounts receivable | 41 | €11,013 | €15,040 | +€4,028 | +36.6% |
| Cash at bank and in hand | 54/58 | €3,128 | €2,903 | -€225 | -7.2% |
| Deferred charges and accrued income | 490/1 | €953 | €1,009 | +€56 | +5.9% |
| Total equity and liabilities | 10/49 | €144,404 | €153,743 | +€9,339 | +6.5% |
| Equity | 10/15 | €51,069 | €86,829 | +€35,760 | +70.0% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €32,169 | €67,929 | +€35,760 | +111.2% |
| Distributable reserves | 133 | €32,169 | €67,929 | +€35,760 | +111.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €93,335 | €66,914 | -€26,420 | -28.3% |
| Amounts payable within one year | 42/48 | €93,335 | €64,407 | -€28,928 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €9,519 | €16,922 | +€7,403 | +77.8% |
| Financial debts | 43 | €3,016 | €5,711 | +€2,695 | +89.4% |
| Credit institutions | 430/8 | €3,016 | €5,711 | +€2,695 | +89.4% |
| Trade debts | 44 | €4,827 | €8,838 | +€4,011 | +83.1% |
| Suppliers | 440/4 | €4,827 | €8,838 | +€4,011 | +83.1% |
| Taxes, remuneration and social security | 45 | €22,481 | €15,020 | -€7,462 | -33.2% |
| Taxes | 450/3 | €16,604 | €13,499 | -€3,105 | -18.7% |
| Remuneration and social security | 454/9 | €5,877 | €1,521 | -€4,357 | -74.1% |
| Other amounts payable | 47/48 | €53,491 | €17,916 | -€35,575 | -66.5% |
| Accrued charges and deferred income | 492/3 | - | €2,508 | +€2,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €2,875 | +€1,541 | +115.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€395 | €0 | +€395 | |
| Other operating charges | 640/8 | €1,336 | €2,325 | +€989 | +74.1% |
| Gross operating margin | 9900 | €55,943 | €54,950 | -€994 | -1.8% |
| Operating profit (loss) | 9901 | €53,669 | €49,749 | -€3,919 | -7.3% |
| Financial income | 75/76B | €2,459 | €7,632 | +€5,173 | +210.4% |
| Recurring financial income | 75 | €2,459 | €7,632 | +€5,173 | +210.4% |
| Financial charges | 65/66B | €5,021 | €7,073 | +€2,052 | +40.9% |
| Recurring financial charges | 65 | €5,021 | €7,073 | +€2,052 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €51,106 | €50,308 | -€798 | -1.6% |
| Income taxes | 67/77 | €12,822 | €14,548 | +€1,726 | +13.5% |
| Profit (loss) for the period | 9904 | €38,284 | €35,760 | -€2,525 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,284 | €35,760 | -€2,525 | -6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.