ASV COMPTA: 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.
ASV COMPTA
Largest movements
- Cash +€9,046
up €9,046 (+102.9%), from €8,794 to €17,839
mainly Net result for the year (+€7,692) and Depreciation (+€2,039)
- Tangible fixed assets -€1,544
down €1,544 (-23.7%), from €6,507 to €4,963
of which Other tangible fixed assets: -€1,258
- Receivables within one year +€1,427
up €1,427 (+37.8%), from €3,778 to €5,205
of which Trade receivables: +€1,066
- Deferred charges and accrued income -€614
no longer reported in 2024 (was €614)
- Profit (loss) carried forward +€6,704
up €6,704 (+72.8%), from €9,210 to €15,914
- Accrued charges and deferred income +€1,500
new in 2024: €1,500
- Trade debts -€542
down €542 (-75.0%), from €724 to €181
- Tax, wage and social debts +€436
up €436 (+15.2%), from €2,870 to €3,306
- Turnover +€16,072
up €16,072 (+30.4%), from €52,884 to €68,956
- Purchases and services +€8,598
up €8,598 (+19.2%), from €44,858 to €53,457
- Gross operating margin +€6,763
up €6,763 (+84.3%), from €8,026 to €14,788
- Other operating charges +€1,511
up €1,511 (+345.9%), from €437 to €1,947
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 | €19,692 | €28,008 | +€8,315 | +42.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,507 | €4,963 | -€1,544 | -23.7% |
| Tangible fixed assets | 22/27 | €6,507 | €4,963 | -€1,544 | -23.7% |
| Furniture and vehicles | 24 | €1,564 | €1,278 | -€286 | -18.3% |
| Other tangible fixed assets | 26 | €4,943 | €3,685 | -€1,258 | -25.4% |
| Current assets | 29/58 | €13,186 | €23,045 | +€9,859 | +74.8% |
| Amounts receivable within one year | 40/41 | €3,778 | €5,205 | +€1,427 | +37.8% |
| Trade receivables | 40 | €3,602 | €4,668 | +€1,066 | +29.6% |
| Other amounts receivable | 41 | €176 | €537 | +€361 | +205.3% |
| Cash at bank and in hand | 54/58 | €8,794 | €17,839 | +€9,046 | +102.9% |
| Deferred charges and accrued income | 490/1 | €614 | - | -€614 | |
| Total equity and liabilities | 10/49 | €19,692 | €28,008 | +€8,315 | +42.2% |
| Equity | 10/15 | €11,210 | €17,914 | +€6,704 | +59.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,210 | €15,914 | +€6,704 | +72.8% |
| Amounts payable | 17/49 | €8,482 | €10,094 | +€1,611 | +19.0% |
| Amounts payable within one year | 42/48 | €8,482 | €8,594 | +€111 | +1.3% |
| Trade debts | 44 | €724 | €181 | -€542 | -75.0% |
| Suppliers | 440/4 | €724 | €181 | -€542 | -75.0% |
| Taxes, remuneration and social security | 45 | €2,870 | €3,306 | +€436 | +15.2% |
| Taxes | 450/3 | €2,870 | €3,306 | +€436 | +15.2% |
| Other amounts payable | 47/48 | €4,889 | €5,106 | +€218 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Turnover | 70 | €52,884 | €68,956 | +€16,072 | +30.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,858 | €53,457 | +€8,598 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,534 | €2,039 | -€496 | -19.6% |
| Other operating charges | 640/8 | €437 | €1,947 | +€1,511 | +345.9% |
| Gross operating margin | 9900 | €8,026 | €14,788 | +€6,763 | +84.3% |
| Operating profit (loss) | 9901 | €5,055 | €10,803 | +€5,748 | +113.7% |
| Financial charges | 65/66B | €466 | €48 | -€418 | -89.7% |
| Recurring financial charges | 65 | €466 | €48 | -€418 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €4,589 | €10,755 | +€6,166 | +134.4% |
| Income taxes | 67/77 | €2,694 | €3,063 | +€368 | +13.7% |
| Profit (loss) for the period | 9904 | €1,894 | €7,692 | +€5,798 | +306.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,894 | €7,692 | +€5,798 | +306.0% |
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 1 October 2026 via checked.be.