ASUCU: 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.
ASUCU
Largest movements
- Cash -€6,924
down €6,924 (-51.2%), from €13,526 to €6,602
mainly Other debts (-€12,449) and Stocks and contracts (-€5,049)
- Receivables within one year -€5,578
down €5,578 (-20.3%), from €27,494 to €21,916
of which Trade receivables: -€6,509
- Stocks and contracts +€5,049
up €5,049 (+18.9%), from €26,666 to €31,714
- Other debts -€12,449
no longer reported in 2024 (was €12,449)
- Trade debts +€10,254
up €10,254 (+96.4%), from €10,638 to €20,892
- Profit (loss) carried forward -€2,922
down €2,922 (-16.7%), from €17,537 to €14,615
- Tax, wage and social debts -€2,322
down €2,322 (-11.9%), from €19,473 to €17,152
of which Remuneration and social security: -€2,312
- Staff costs +€3,790
up €3,790 (+17.2%), from €22,091 to €25,882
- Gross operating margin +€1,102
up €1,102 (+4.9%), from €22,493 to €23,595
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.
Cash bridge derived
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 | €80,097 | €72,658 | -€7,439 | -9.3% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €68,097 | €60,658 | -€7,439 | -10.9% |
| Stocks and contracts in progress | 3 | €26,666 | €31,714 | +€5,049 | +18.9% |
| Stocks | 30/36 | €26,666 | €31,714 | +€5,049 | +18.9% |
| Amounts receivable within one year | 40/41 | €27,494 | €21,916 | -€5,578 | -20.3% |
| Trade receivables | 40 | €11,494 | €4,985 | -€6,509 | -56.6% |
| Other amounts receivable | 41 | €16,000 | €16,931 | +€931 | +5.8% |
| Cash at bank and in hand | 54/58 | €13,526 | €6,602 | -€6,924 | -51.2% |
| Deferred charges and accrued income | 490/1 | €412 | €426 | +€14 | +3.3% |
| Total equity and liabilities | 10/49 | €80,097 | €72,658 | -€7,439 | -9.3% |
| Equity | 10/15 | €37,537 | €34,615 | -€2,922 | -7.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €17,537 | €14,615 | -€2,922 | -16.7% |
| Amounts payable | 17/49 | €42,560 | €38,043 | -€4,517 | -10.6% |
| Amounts payable within one year | 42/48 | €42,560 | €38,043 | -€4,517 | -10.6% |
| Trade debts | 44 | €10,638 | €20,892 | +€10,254 | +96.4% |
| Suppliers | 440/4 | €10,638 | €20,892 | +€10,254 | +96.4% |
| Taxes, remuneration and social security | 45 | €19,473 | €17,152 | -€2,322 | -11.9% |
| Taxes | 450/3 | €14,363 | €14,354 | -€9 | -0.1% |
| Remuneration and social security | 454/9 | €5,110 | €2,798 | -€2,312 | -45.3% |
| Other amounts payable | 47/48 | €12,449 | - | -€12,449 | |
| Remuneration, social security and pensions | 62 | €22,091 | €25,882 | +€3,790 | +17.2% |
| Other operating charges | 640/8 | €430 | €236 | -€194 | -45.1% |
| Gross operating margin | 9900 | €22,493 | €23,595 | +€1,102 | +4.9% |
| Operating profit (loss) | 9901 | -€28 | -€2,523 | -€2,495 | -8827.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €567 | €399 | -€168 | -29.6% |
| Recurring financial charges | 65 | €567 | €399 | -€168 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€595 | -€2,922 | -€2,327 | -390.8% |
| Profit (loss) for the period | 9904 | -€595 | -€2,922 | -€2,327 | -390.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€595 | -€2,922 | -€2,327 | -390.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.