ASYA GROUP: what changed
ASYA GROUP
Largest movements
- Receivables within one year +€21,568
up €21,568 (+83.0%), from €26,000 to €47,567
of which Other amounts receivable: +€13,555
- Cash +€7,170
up €7,170 (+31.8%), from €22,539 to €29,709
mainly Net result for the year (+€18,003) and Other debts (+€10,094)
- Tangible fixed assets -€2,981
down €2,981 (-48.7%), from €6,125 to €3,144
- Profit (loss) carried forward +€18,003
up €18,003 (+67.4%), from €26,700 to €44,703
- Other debts +€10,094
new in 2023: €10,094
- Trade debts -€7,053
down €7,053 (-69.2%), from €10,189 to €3,135
- Tax, wage and social debts +€5,172
up €5,172 (+47.9%), from €10,789 to €15,962
of which Taxes: +€4,372
- Gross operating margin -€11,654
down €11,654 (-27.9%), from €41,844 to €30,190
- Staff costs -€1,979
no longer reported in 2023 (was €1,979)
- Other operating charges +€1,940
up €1,940 (+627%), from €310 to €2,249
- Depreciation -€1,904
down €1,904 (-31.1%), from €6,125 to €4,221
- Taxes -€1,194
down €1,194 (-17.8%), from €6,693 to €5,499
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,178 | €81,394 | +€26,215 | +47.5% |
| Fixed assets | 21/28 | €6,125 | €3,144 | -€2,981 | -48.7% |
| Tangible fixed assets | 22/27 | €6,125 | €3,144 | -€2,981 | -48.7% |
| Furniture and vehicles | 24 | €6,125 | €3,144 | -€2,981 | -48.7% |
| Current assets | 29/58 | €49,053 | €78,250 | +€29,197 | +59.5% |
| Amounts receivable within one year | 40/41 | €26,000 | €47,567 | +€21,568 | +83.0% |
| Trade receivables | 40 | €23,030 | €31,042 | +€8,013 | +34.8% |
| Other amounts receivable | 41 | €2,970 | €16,525 | +€13,555 | +456% |
| Cash at bank and in hand | 54/58 | €22,539 | €29,709 | +€7,170 | +31.8% |
| Deferred charges and accrued income | 490/1 | €515 | €973 | +€459 | +89.1% |
| Total equity and liabilities | 10/49 | €55,178 | €81,394 | +€26,215 | +47.5% |
| Equity | 10/15 | €34,200 | €52,203 | +€18,003 | +52.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,700 | €44,703 | +€18,003 | +67.4% |
| Amounts payable | 17/49 | €20,978 | €29,191 | +€8,213 | +39.1% |
| Amounts payable within one year | 42/48 | €20,978 | €29,191 | +€8,213 | +39.1% |
| Trade debts | 44 | €10,189 | €3,135 | -€7,053 | -69.2% |
| Suppliers | 440/4 | €10,189 | €3,135 | -€7,053 | -69.2% |
| Taxes, remuneration and social security | 45 | €10,789 | €15,962 | +€5,172 | +47.9% |
| Taxes | 450/3 | €7,819 | €12,192 | +€4,372 | +55.9% |
| Remuneration and social security | 454/9 | €2,970 | €3,770 | +€800 | +26.9% |
| Other amounts payable | 47/48 | - | €10,094 | +€10,094 | |
| Remuneration, social security and pensions | 62 | €1,979 | - | -€1,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,125 | €4,221 | -€1,904 | -31.1% |
| Other operating charges | 640/8 | €310 | €2,249 | +€1,940 | +627% |
| Gross operating margin | 9900 | €41,844 | €30,190 | -€11,654 | -27.9% |
| Operating profit (loss) | 9901 | €33,431 | €23,720 | -€9,711 | -29.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €39 | €218 | +€179 | +464% |
| Recurring financial charges | 65 | €39 | €218 | +€179 | +464% |
| Profit (loss) for the period before taxes | 9903 | €33,393 | €23,502 | -€9,892 | -29.6% |
| Income taxes | 67/77 | €6,693 | €5,499 | -€1,194 | -17.8% |
| Profit (loss) for the period | 9904 | €26,700 | €18,003 | -€8,698 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,700 | €18,003 | -€8,698 | -32.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.