ASWAN: 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.
ASWAN
Largest movements
- Receivables within one year +€14,321
up €14,321 (+85.5%), from €16,741 to €31,062
of which Trade receivables: +€27,008
- Deferred charges and accrued income -€4,316
down €4,316 (-80.3%), from €5,375 to €1,059
- Cash +€3,761
up €3,761 (+912%), from €412 to €4,173
mainly Trade debts (+€20,913) and Deferred charges and accrued income (+€4,316)
- Tangible fixed assets -€639
down €639 (-38.2%), from €1,672 to €1,033
- Trade debts +€20,913
up €20,913 (+3,503%), from €597 to €21,510
- Other debts -€4,299
down €4,299 (-90.0%), from €4,778 to €479
- Profit (loss) carried forward -€3,339
down €3,339 (-67.9%), from €4,917 to €1,578
- Gross operating margin -€20,086
down €20,086 (-97.5%), from €20,605 to €519
- Other operating charges +€278
up €278 (+19.6%), from €1,421 to €1,699
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 | €29,428 | €42,555 | +€13,127 | +44.6% |
| Fixed assets | 21/28 | €5,101 | €4,462 | -€639 | -12.5% |
| Tangible fixed assets | 22/27 | €1,672 | €1,033 | -€639 | -38.2% |
| Plant, machinery and equipment | 23 | €1,672 | €1,033 | -€639 | -38.2% |
| Financial fixed assets | 28 | €3,429 | €3,429 | = | 0.0% |
| Current assets | 29/58 | €24,327 | €38,093 | +€13,766 | +56.6% |
| Stocks and contracts in progress | 3 | €1,799 | €1,799 | = | 0.0% |
| Stocks | 30/36 | €1,799 | €1,799 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,741 | €31,062 | +€14,321 | +85.5% |
| Trade receivables | 40 | - | €27,008 | +€27,008 | |
| Other amounts receivable | 41 | €16,741 | €4,054 | -€12,687 | -75.8% |
| Cash at bank and in hand | 54/58 | €412 | €4,173 | +€3,761 | +912% |
| Deferred charges and accrued income | 490/1 | €5,375 | €1,059 | -€4,316 | -80.3% |
| Total equity and liabilities | 10/49 | €29,428 | €42,555 | +€13,127 | +44.6% |
| Equity | 10/15 | €23,509 | €20,170 | -€3,339 | -14.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,917 | €1,578 | -€3,339 | -67.9% |
| Amounts payable | 17/49 | €5,919 | €22,385 | +€16,466 | +278% |
| Amounts payable within one year | 42/48 | €5,919 | €22,385 | +€16,466 | +278% |
| Trade debts | 44 | €597 | €21,510 | +€20,913 | +3,503% |
| Suppliers | 440/4 | €597 | €21,510 | +€20,913 | +3,503% |
| Taxes, remuneration and social security | 45 | €544 | €395 | -€149 | -27.4% |
| Taxes | 450/3 | €544 | €395 | -€149 | -27.4% |
| Other amounts payable | 47/48 | €4,778 | €479 | -€4,299 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €639 | +€53 | +9.1% |
| Other operating charges | 640/8 | €1,421 | €1,699 | +€278 | +19.6% |
| Non-recurring operating charges | 66A | €897 | €1,097 | +€200 | +22.3% |
| Gross operating margin | 9900 | €20,605 | €519 | -€20,086 | -97.5% |
| Operating profit (loss) | 9901 | €17,702 | -€2,916 | -€20,618 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +1,900% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +1,900% |
| Financial charges | 65/66B | €335 | €429 | +€95 | +28.3% |
| Recurring financial charges | 65 | €335 | €429 | +€95 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €17,367 | -€3,339 | -€20,707 | |
| Profit (loss) for the period | 9904 | €17,367 | -€3,339 | -€20,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,367 | -€3,339 | -€20,707 |
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.