ASUA: 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.
ASUA
Largest movements
- Deferred charges and accrued income -€13,121
down €13,121 (-82.2%), from €15,957 to €2,837
- Stocks and contracts +€5,387
up €5,387 (+133%), from €4,037 to €9,424
- Tangible fixed assets +€2,383
up €2,383 (+10.0%), from €23,942 to €26,326
of which Furniture and vehicles: +€5,612
- Profit (loss) carried forward +€14,339
up €14,339 (+20.8%), from -€68,942 to -€54,603
- Other debts -€12,400
down €12,400 (-25.1%), from €49,378 to €36,978
- Debts after one year -€5,585
down €5,585 (-20.5%), from €27,284 to €21,699
- Short-term financial debts -€2,009
down €2,009 (-93.8%), from €2,141 to €133
- Accrued charges and deferred income -€971
no longer reported in 2023 (was €971)
- Gross operating margin +€28,382
up €28,382 (+63.2%), from €44,933 to €73,315
- Depreciation +€2,516
up €2,516 (+69.3%), from €3,629 to €6,145
- Staff costs -€1,946
down €1,946 (-3.9%), from €49,531 to €47,585
- Financial income -€1,084
down €1,084 (-71.9%), from €1,506 to €423
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,363 | €43,103 | -€6,260 | -12.7% |
| Fixed assets | 21/28 | €28,068 | €30,052 | +€1,983 | +7.1% |
| Intangible fixed assets | 21 | €1,366 | €966 | -€400 | -29.3% |
| Tangible fixed assets | 22/27 | €23,942 | €26,326 | +€2,383 | +10.0% |
| Furniture and vehicles | 24 | - | €5,612 | +€5,612 | |
| Other tangible fixed assets | 26 | €23,942 | €20,714 | -€3,229 | -13.5% |
| Financial fixed assets | 28 | €2,760 | €2,760 | = | 0.0% |
| Current assets | 29/58 | €21,295 | €13,052 | -€8,243 | -38.7% |
| Stocks and contracts in progress | 3 | €4,037 | €9,424 | +€5,387 | +133% |
| Stocks | 30/36 | €4,037 | €9,424 | +€5,387 | +133% |
| Amounts receivable within one year | 40/41 | €290 | - | -€290 | |
| Trade receivables | 40 | €290 | - | -€290 | |
| Cash at bank and in hand | 54/58 | €1,010 | €791 | -€220 | -21.7% |
| Deferred charges and accrued income | 490/1 | €15,957 | €2,837 | -€13,121 | -82.2% |
| Total equity and liabilities | 10/49 | €49,363 | €43,103 | -€6,260 | -12.7% |
| Equity | 10/15 | -€63,942 | -€49,603 | +€14,339 | +22.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,942 | -€54,603 | +€14,339 | +20.8% |
| Amounts payable | 17/49 | €113,305 | €92,706 | -€20,599 | -18.2% |
| Amounts payable after more than one year | 17 | €27,284 | €21,699 | -€5,585 | -20.5% |
| Financial debts | 170/4 | €27,284 | €21,699 | -€5,585 | -20.5% |
| Amounts payable within one year | 42/48 | €85,050 | €71,007 | -€14,043 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €5,834 | €6,042 | +€208 | +3.6% |
| Financial debts | 43 | €2,141 | €133 | -€2,009 | -93.8% |
| Credit institutions | 430/8 | €2,141 | €133 | -€2,009 | -93.8% |
| Trade debts | 44 | €11,183 | €11,388 | +€206 | +1.8% |
| Suppliers | 440/4 | €11,183 | €11,388 | +€206 | +1.8% |
| Taxes, remuneration and social security | 45 | €16,514 | €16,466 | -€48 | -0.3% |
| Taxes | 450/3 | €10,096 | €11,512 | +€1,417 | +14.0% |
| Remuneration and social security | 454/9 | €6,418 | €4,954 | -€1,464 | -22.8% |
| Other amounts payable | 47/48 | €49,378 | €36,978 | -€12,400 | -25.1% |
| Accrued charges and deferred income | 492/3 | €971 | - | -€971 | |
| Remuneration, social security and pensions | 62 | €49,531 | €47,585 | -€1,946 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,629 | €6,145 | +€2,516 | +69.3% |
| Other operating charges | 640/8 | €2,532 | €2,511 | -€21 | -0.8% |
| Gross operating margin | 9900 | €44,933 | €73,315 | +€28,382 | +63.2% |
| Operating profit (loss) | 9901 | -€10,758 | €17,074 | +€27,832 | |
| Financial income | 75/76B | €1,506 | €423 | -€1,084 | -71.9% |
| Recurring financial income | 75 | €1,506 | €423 | -€1,084 | -71.9% |
| Financial charges | 65/66B | €3,444 | €3,034 | -€410 | -11.9% |
| Recurring financial charges | 65 | €3,444 | €3,034 | -€410 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,695 | €14,463 | +€27,158 | |
| Income taxes | 67/77 | €235 | €124 | -€112 | -47.5% |
| Profit (loss) for the period | 9904 | -€12,931 | €14,339 | +€27,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,931 | €14,339 | +€27,270 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.