ASYS: 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.
ASYS
Largest movements
- Tangible fixed assets -€18,200
down €18,200 (-10.8%), from €167,888 to €149,688
of which Land and buildings: -€15,286
- Cash +€17,037
up €17,037 (+721.4%), from €2,361 to €19,398
mainly Other debts (+€33,402) and Depreciation (+€18,200)
- Other debts +€33,402
up €33,402 (+46.6%), from €71,622 to €105,024
- Debts after one year -€25,621
down €25,621 (-23.8%), from €107,677 to €82,056
- Profit (loss) carried forward -€8,300
down €8,300 (-38.1%), from -€21,765 to -€30,065
- Gross operating margin -€19,306
down €19,306 (-55.4%), from €34,861 to €15,555
- Other operating charges -€2,707
down €2,707 (-42.2%), from €6,411 to €3,704
- Financial charges -€508
down €508 (-20.6%), from €2,459 to €1,951
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 | €192,029 | €191,510 | -€519 | -0.3% |
| Fixed assets | 21/28 | €167,888 | €149,688 | -€18,200 | -10.8% |
| Tangible fixed assets | 22/27 | €167,888 | €149,688 | -€18,200 | -10.8% |
| Land and buildings | 22 | €156,986 | €141,700 | -€15,286 | -9.7% |
| Furniture and vehicles | 24 | €308 | - | -€308 | |
| Other tangible fixed assets | 26 | €10,594 | €7,988 | -€2,607 | -24.6% |
| Current assets | 29/58 | €24,141 | €41,822 | +€17,681 | +73.2% |
| Amounts receivable within one year | 40/41 | €21,780 | €22,424 | +€644 | +3.0% |
| Trade receivables | 40 | €6,556 | €6,556 | -€0 | 0.0% |
| Other amounts receivable | 41 | €15,224 | €15,868 | +€645 | +4.2% |
| Cash at bank and in hand | 54/58 | €2,361 | €19,398 | +€17,037 | +721.4% |
| Total equity and liabilities | 10/49 | €192,029 | €191,510 | -€519 | -0.3% |
| Equity | 10/15 | €10,380 | €2,080 | -€8,300 | -80.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,553 | €13,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €11,694 | €11,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,765 | -€30,065 | -€8,300 | -38.1% |
| Amounts payable | 17/49 | €181,649 | €189,430 | +€7,781 | +4.3% |
| Amounts payable after more than one year | 17 | €107,677 | €82,056 | -€25,621 | -23.8% |
| Financial debts | 170/4 | €107,677 | €82,056 | -€25,621 | -23.8% |
| Amounts payable within one year | 42/48 | €73,972 | €107,374 | +€33,402 | +45.2% |
| Taxes, remuneration and social security | 45 | €2,350 | €2,350 | = | 0.0% |
| Taxes | 450/3 | €2,233 | €2,233 | = | 0.0% |
| Remuneration and social security | 454/9 | €117 | €117 | = | 0.0% |
| Other amounts payable | 47/48 | €71,622 | €105,024 | +€33,402 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,379 | €18,200 | -€178 | -1.0% |
| Other operating charges | 640/8 | €6,411 | €3,704 | -€2,707 | -42.2% |
| Gross operating margin | 9900 | €34,861 | €15,555 | -€19,306 | -55.4% |
| Operating profit (loss) | 9901 | €10,072 | -€6,349 | -€16,420 | |
| Financial charges | 65/66B | €2,459 | €1,951 | -€508 | -20.6% |
| Recurring financial charges | 65 | €2,459 | €1,951 | -€508 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €7,613 | -€8,300 | -€15,912 | |
| Profit (loss) for the period | 9904 | €7,613 | -€8,300 | -€15,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,613 | -€8,300 | -€15,912 |
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.