ASYA: 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.
ASYA
Largest movements
- Cash -€44,338
down €44,338 (-78.7%), from €56,330 to €11,992
mainly Debts after one year (-€18,631) and Current portion of long-term debt (-€15,370)
- Stocks and contracts +€10,145
up €10,145 (+28.8%), from €35,234 to €45,380
- Receivables within one year -€5,165
down €5,165 (-6.9%), from €75,121 to €69,956
of which Other amounts receivable: -€7,427
- Debts after one year -€18,631
down €18,631 (-17.3%), from €107,522 to €88,891
- Current portion of long-term debt -€15,370
down €15,370 (-49.9%), from €30,802 to €15,432
- Trade debts -€7,359
down €7,359 (-75.5%), from €9,752 to €2,393
- Depreciation +€11,580
up €11,580 (+692.1%), from €1,673 to €13,253
- Gross operating margin +€7,641
up €7,641 (+77.5%), from €9,857 to €17,498
- Taxes -€2,987
down €2,987 (-98.1%), from €3,043 to €56
- Financial charges -€1,798
down €1,798 (-76.7%), from €2,345 to €547
- Other operating charges -€619
down €619 (-29.6%), from €2,091 to €1,472
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.
Cash bridge derived
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 | €220,985 | €181,794 | -€39,191 | -17.7% |
| Fixed assets | 21/28 | €54,299 | €54,466 | +€167 | +0.3% |
| Tangible fixed assets | 22/27 | €54,299 | €54,466 | +€167 | +0.3% |
| Furniture and vehicles | 24 | €44,480 | €46,320 | +€1,840 | +4.1% |
| Other tangible fixed assets | 26 | €9,819 | €8,146 | -€1,673 | -17.0% |
| Current assets | 29/58 | €166,686 | €127,328 | -€39,358 | -23.6% |
| Stocks and contracts in progress | 3 | €35,234 | €45,380 | +€10,145 | +28.8% |
| Stocks | 30/36 | €35,234 | €45,380 | +€10,145 | +28.8% |
| Amounts receivable within one year | 40/41 | €75,121 | €69,956 | -€5,165 | -6.9% |
| Trade receivables | 40 | €21,548 | €23,810 | +€2,262 | +10.5% |
| Other amounts receivable | 41 | €53,573 | €46,146 | -€7,427 | -13.9% |
| Cash at bank and in hand | 54/58 | €56,330 | €11,992 | -€44,338 | -78.7% |
| Total equity and liabilities | 10/49 | €220,985 | €181,794 | -€39,191 | -17.7% |
| Equity | 10/15 | €64,299 | €66,469 | +€2,170 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,299 | €46,469 | +€2,170 | +4.9% |
| Amounts payable | 17/49 | €156,686 | €115,325 | -€41,360 | -26.4% |
| Amounts payable after more than one year | 17 | €107,522 | €88,891 | -€18,631 | -17.3% |
| Financial debts | 170/4 | €107,522 | €88,891 | -€18,631 | -17.3% |
| Amounts payable within one year | 42/48 | €49,164 | €26,435 | -€22,729 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €30,802 | €15,432 | -€15,370 | -49.9% |
| Financial debts | 43 | €8,610 | €8,610 | = | 0.0% |
| Credit institutions | 430/8 | €8,610 | €8,610 | = | 0.0% |
| Trade debts | 44 | €9,752 | €2,393 | -€7,359 | -75.5% |
| Suppliers | 440/4 | €9,752 | €2,393 | -€7,359 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €13,253 | +€11,580 | +692.1% |
| Other operating charges | 640/8 | €2,091 | €1,472 | -€619 | -29.6% |
| Gross operating margin | 9900 | €9,857 | €17,498 | +€7,641 | +77.5% |
| Operating profit (loss) | 9901 | €6,093 | €2,773 | -€3,320 | -54.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,345 | €547 | -€1,798 | -76.7% |
| Recurring financial charges | 65 | €2,345 | €547 | -€1,798 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €3,749 | €2,226 | -€1,523 | -40.6% |
| Income taxes | 67/77 | €3,043 | €56 | -€2,987 | -98.1% |
| Profit (loss) for the period | 9904 | €706 | €2,170 | +€1,464 | +207.4% |
| Profit (loss) for the period to be appropriated | 9905 | €706 | €2,170 | +€1,464 | +207.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.