Aswini: 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.
Aswini
Largest movements
- Deferred charges and accrued income +€543,026
up €543,026 (+140%), from €387,080 to €930,106
- Cash +€234,288
up €234,288 (+426%), from €55,005 to €289,293
mainly Trade debts (+€866,766) and Net result for the year (+€16,907)
- Receivables within one year +€94,624
up €94,624 (+131%), from €72,461 to €167,086
of which Trade receivables: +€89,693
- Trade debts +€866,766
up €866,766 (+179%), from €484,889 to €1.4m
- Current portion of long-term debt -€17,419
no longer reported in 2025 (was €17,419)
- Profit (loss) carried forward +€16,907
up €16,907 (+8.9%), from -€190,106 to -€173,200
- Gross operating margin +€25,144
up €25,144 (+11.3%), from €222,046 to €247,190
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €602,865 | €1,471,060 | +€868,195 | +144% |
| Fixed assets | 21/28 | €88,318 | €84,576 | -€3,743 | -4.2% |
| Tangible fixed assets | 22/27 | €78,818 | €75,076 | -€3,743 | -4.7% |
| Land and buildings | 22 | €76,819 | €74,090 | -€2,729 | -3.6% |
| Plant, machinery and equipment | 23 | €422 | €230 | -€192 | -45.4% |
| Furniture and vehicles | 24 | €1,578 | €756 | -€822 | -52.1% |
| Financial fixed assets | 28 | €9,500 | €9,500 | = | 0.0% |
| Current assets | 29/58 | €514,547 | €1,386,485 | +€871,938 | +169% |
| Amounts receivable within one year | 40/41 | €72,461 | €167,086 | +€94,624 | +131% |
| Trade receivables | 40 | €60,619 | €150,312 | +€89,693 | +148% |
| Other amounts receivable | 41 | €11,842 | €16,773 | +€4,932 | +41.6% |
| Cash at bank and in hand | 54/58 | €55,005 | €289,293 | +€234,288 | +426% |
| Deferred charges and accrued income | 490/1 | €387,080 | €930,106 | +€543,026 | +140% |
| Total equity and liabilities | 10/49 | €602,865 | €1,471,060 | +€868,195 | +144% |
| Equity | 10/15 | €49,894 | €66,800 | +€16,907 | +33.9% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,106 | -€173,200 | +€16,907 | +8.9% |
| Amounts payable | 17/49 | €552,972 | €1,404,260 | +€851,288 | +154% |
| Amounts payable within one year | 42/48 | €533,855 | €1,374,970 | +€841,115 | +158% |
| Current portion of amounts payable after more than one year | 42 | €17,419 | - | -€17,419 | |
| Trade debts | 44 | €484,889 | €1,351,655 | +€866,766 | +179% |
| Suppliers | 440/4 | €484,889 | €1,351,655 | +€866,766 | +179% |
| Taxes, remuneration and social security | 45 | €31,547 | €23,315 | -€8,232 | -26.1% |
| Taxes | 450/3 | €3,000 | - | -€3,000 | |
| Remuneration and social security | 454/9 | €28,547 | €23,315 | -€5,232 | -18.3% |
| Accrued charges and deferred income | 492/3 | €19,117 | €29,290 | +€10,173 | +53.2% |
| Remuneration, social security and pensions | 62 | €223,877 | €222,229 | -€1,647 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,467 | €3,743 | -€724 | -16.2% |
| Other operating charges | 640/8 | €181 | €120 | -€61 | -33.7% |
| Gross operating margin | 9900 | €222,046 | €247,190 | +€25,144 | +11.3% |
| Operating profit (loss) | 9901 | -€6,478 | €21,098 | +€27,576 | |
| Financial income | 75/76B | €116 | €61 | -€55 | -47.4% |
| Recurring financial income | 75 | €116 | €61 | -€55 | -47.4% |
| Financial charges | 65/66B | €6,001 | €4,252 | -€1,749 | -29.1% |
| Recurring financial charges | 65 | €6,001 | €4,252 | -€1,749 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,364 | €16,907 | +€29,270 | |
| Profit (loss) for the period | 9904 | -€12,364 | €16,907 | +€29,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,364 | €16,907 | +€29,270 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.