ASS DESIGN: 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.
ASS DESIGN
Largest movements
- Receivables within one year +€205,943
up €205,943 (+107%), from €191,626 to €397,569
of which Trade receivables: +€232,831
- Trade debts +€178,316
up €178,316 (+953%), from €18,713 to €197,029
of which Bills of exchange payable: +€173,187
- Profit (loss) carried forward +€27,563
up €27,563 (+21.6%), from €127,724 to €155,287
- Turnover -€20,522
down €20,522 (-4.2%), from €485,314 to €464,792
- Purchases and services -€14,388
down €14,388 (-3.3%), from €438,659 to €424,270
- Taxes -€14,054
down €14,054 (-59.4%), from €23,675 to €9,621
- Gross operating margin -€6,133
down €6,133 (-13.1%), from €46,655 to €40,522
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 | €193,491 | €399,563 | +€206,072 | +107% |
| Current assets | 29/58 | €193,491 | €399,563 | +€206,072 | +107% |
| Amounts receivable within one year | 40/41 | €191,626 | €397,569 | +€205,943 | +107% |
| Trade receivables | 40 | €48,118 | €280,949 | +€232,831 | +484% |
| Other amounts receivable | 41 | €143,507 | €116,620 | -€26,888 | -18.7% |
| Cash at bank and in hand | 54/58 | €1,866 | €1,995 | +€129 | +6.9% |
| Total equity and liabilities | 10/49 | €193,491 | €399,563 | +€206,072 | +107% |
| Equity | 10/15 | €148,184 | €175,747 | +€27,563 | +18.6% |
| 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 | €127,724 | €155,287 | +€27,563 | +21.6% |
| Provisions and deferred taxes | 16 | €2,000 | €2,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €2,000 | = | 0.0% |
| Environmental obligations | 163 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €43,307 | €221,816 | +€178,509 | +412% |
| Amounts payable within one year | 42/48 | €43,307 | €221,816 | +€178,509 | +412% |
| Current portion of amounts payable after more than one year | 42 | €2,260 | - | -€2,260 | |
| Financial debts | 43 | €9,759 | €10,651 | +€891 | +9.1% |
| Credit institutions | 430/8 | €9,759 | €10,651 | +€891 | +9.1% |
| Trade debts | 44 | €18,713 | €197,029 | +€178,316 | +953% |
| Suppliers | 440/4 | €8,749 | €13,878 | +€5,129 | +58.6% |
| Bills of exchange payable | 441 | €9,964 | €183,151 | +€173,187 | +1,738% |
| Taxes, remuneration and social security | 45 | €12,575 | €14,137 | +€1,562 | +12.4% |
| Taxes | 450/3 | €12,575 | €14,137 | +€1,562 | +12.4% |
| Turnover | 70 | €485,314 | €464,792 | -€20,522 | -4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €438,659 | €424,270 | -€14,388 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €2,799 | €1,521 | -€1,278 | -45.7% |
| Gross operating margin | 9900 | €46,655 | €40,522 | -€6,133 | -13.1% |
| Operating profit (loss) | 9901 | €43,856 | €38,501 | -€5,355 | -12.2% |
| Financial charges | 65/66B | €1,604 | €1,317 | -€287 | -17.9% |
| Recurring financial charges | 65 | €1,604 | €1,317 | -€287 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €42,253 | €37,184 | -€5,069 | -12.0% |
| Income taxes | 67/77 | €23,675 | €9,621 | -€14,054 | -59.4% |
| Profit (loss) for the period | 9904 | €18,577 | €27,563 | +€8,986 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,577 | €27,563 | +€8,986 | +48.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2023 and 31 July 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.