ASROMS: 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.
ASROMS
Largest movements
- Receivables within one year +€18,038
up €18,038 (+1,268%), from €1,422 to €19,460
of which Trade receivables: +€15,092
- Tangible fixed assets -€5,307
down €5,307 (-4.7%), from €112,794 to €107,487
of which Other tangible fixed assets: -€10,454
- Stocks and contracts -€2,256
down €2,256 (-68.7%), from €3,285 to €1,030
- Profit (loss) carried forward -€31,595
down €31,595, from €18,315 to -€13,280
- Trade debts +€30,162
up €30,162 (+145%), from €20,764 to €50,926
- Debts after one year +€14,722
up €14,722 (+33.6%), from €43,808 to €58,530
- Current portion of long-term debt -€2,346
down €2,346 (-10.5%), from €22,448 to €20,102
- Staff costs +€66,898
up €66,898 (+142%), from €47,064 to €113,962
- Taxes -€13,600
down €13,600 (-93.6%), from €14,524 to €924
- Other operating charges +€4,788
up €4,788 (+171%), from €2,794 to €7,582
- Gross operating margin +€4,349
up €4,349 (+3.2%), from €135,472 to €139,821
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
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 | €165,878 | €176,179 | +€10,302 | +6.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €112,794 | €107,487 | -€5,307 | -4.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €112,794 | €107,487 | -€5,307 | -4.7% |
| Plant, machinery and equipment | 23 | €10,319 | €10,760 | +€440 | +4.3% |
| Furniture and vehicles | 24 | €57,572 | €64,931 | +€7,360 | +12.8% |
| Leasing and similar rights | 25 | €4,573 | €1,921 | -€2,653 | -58.0% |
| Other tangible fixed assets | 26 | €40,330 | €29,876 | -€10,454 | -25.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €53,084 | €68,692 | +€15,608 | +29.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,285 | €1,030 | -€2,256 | -68.7% |
| Stocks | 30/36 | €3,285 | €1,030 | -€2,256 | -68.7% |
| Amounts receivable within one year | 40/41 | €1,422 | €19,460 | +€18,038 | +1,268% |
| Trade receivables | 40 | €1,330 | €16,422 | +€15,092 | +1,135% |
| Other amounts receivable | 41 | €92 | €3,038 | +€2,946 | +3,191% |
| Cash at bank and in hand | 54/58 | €26,939 | €28,202 | +€1,263 | +4.7% |
| Deferred charges and accrued income | 490/1 | €1,438 | €0 | -€1,438 | -100% |
| Total equity and liabilities | 10/49 | €165,878 | €176,179 | +€10,302 | +6.2% |
| Equity | 10/15 | €58,775 | €27,180 | -€31,595 | -53.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,315 | -€13,280 | -€31,595 | |
| Amounts payable | 17/49 | €107,102 | €148,999 | +€41,897 | +39.1% |
| Amounts payable after more than one year | 17 | €43,808 | €58,530 | +€14,722 | +33.6% |
| Financial debts | 170/4 | €43,808 | €58,530 | +€14,722 | +33.6% |
| Amounts payable within one year | 42/48 | €63,295 | €90,469 | +€27,174 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €22,448 | €20,102 | -€2,346 | -10.5% |
| Trade debts | 44 | €20,764 | €50,926 | +€30,162 | +145% |
| Suppliers | 440/4 | €20,764 | €50,926 | +€30,162 | +145% |
| Taxes, remuneration and social security | 45 | €17,582 | €16,941 | -€641 | -3.6% |
| Taxes | 450/3 | €17,582 | €16,941 | -€641 | -3.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,500 | €2,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,064 | €113,962 | +€66,898 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,397 | €38,248 | -€1,149 | -2.9% |
| Other operating charges | 640/8 | €2,794 | €7,582 | +€4,788 | +171% |
| Gross operating margin | 9900 | €135,472 | €139,821 | +€4,349 | +3.2% |
| Operating profit (loss) | 9901 | €46,217 | -€19,972 | -€66,188 | |
| Financial income | 75/76B | €142 | €17 | -€124 | -87.8% |
| Recurring financial income | 75 | €142 | €17 | -€124 | -87.8% |
| Financial charges | 65/66B | €11,360 | €10,717 | -€644 | -5.7% |
| Recurring financial charges | 65 | €11,360 | €7,967 | -€3,394 | -29.9% |
| Non-recurring financial charges | 66B | - | €2,750 | +€2,750 | |
| Profit (loss) for the period before taxes | 9903 | €34,998 | -€30,671 | -€65,669 | |
| Income taxes | 67/77 | €14,524 | €924 | -€13,600 | -93.6% |
| Profit (loss) for the period | 9904 | €20,474 | -€31,595 | -€52,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,474 | -€31,595 | -€52,069 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.