ASYSTEMS: 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.
ASYSTEMS
Largest movements
- Receivables within one year +€76,986
up €76,986 (+1,006%), from €7,655 to €84,641
of which Other amounts receivable: +€84,161
- Cash -€62,309
down €62,309 (-75.3%), from €82,725 to €20,416
mainly Receivables within one year (-€76,986) and Current investments (-€14,497)
- Current investments +€14,497
up €14,497 (+8.4%), from €173,457 to €187,954
- Tangible fixed assets -€8,065
down €8,065 (-15.0%), from €53,665 to €45,600
of which Leasing and similar rights: -€4,420
- Reserves +€22,080
up €22,080 (+7.8%), from €284,680 to €306,759
- Gross operating margin -€39,570
down €39,570 (-46.5%), from €85,177 to €45,607
- Taxes -€11,602
down €11,602 (-47.3%), from €24,550 to €12,948
- Financial income +€2,976
up €2,976 (+205%), from €1,451 to €4,427
- Financial charges -€1,134
down €1,134 (-22.9%), from €4,952 to €3,818
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 | €319,978 | €340,586 | +€20,607 | +6.4% |
| Fixed assets | 21/28 | €53,665 | €45,600 | -€8,065 | -15.0% |
| Tangible fixed assets | 22/27 | €53,665 | €45,600 | -€8,065 | -15.0% |
| Land and buildings | 22 | €6,199 | €5,149 | -€1,050 | -16.9% |
| Plant, machinery and equipment | 23 | €204 | €74 | -€130 | -63.9% |
| Furniture and vehicles | 24 | €29,818 | €27,353 | -€2,465 | -8.3% |
| Leasing and similar rights | 25 | €17,445 | €13,025 | -€4,420 | -25.3% |
| Current assets | 29/58 | €266,313 | €294,986 | +€28,673 | +10.8% |
| Amounts receivable within one year | 40/41 | €7,655 | €84,641 | +€76,986 | +1,006% |
| Trade receivables | 40 | €7,655 | €480 | -€7,175 | -93.7% |
| Other amounts receivable | 41 | - | €84,161 | +€84,161 | |
| Current investments | 50/53 | €173,457 | €187,954 | +€14,497 | +8.4% |
| Cash at bank and in hand | 54/58 | €82,725 | €20,416 | -€62,309 | -75.3% |
| Deferred charges and accrued income | 490/1 | €2,475 | €1,974 | -€501 | -20.3% |
| Total equity and liabilities | 10/49 | €319,978 | €340,586 | +€20,607 | +6.4% |
| Equity | 10/15 | €303,230 | €325,309 | +€22,080 | +7.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €284,680 | €306,759 | +€22,080 | +7.8% |
| Distributable reserves | 133 | €284,680 | €306,759 | +€22,080 | +7.8% |
| Amounts payable | 17/49 | €16,749 | €15,276 | -€1,472 | -8.8% |
| Amounts payable within one year | 42/48 | €15,357 | €11,622 | -€3,735 | -24.3% |
| Trade debts | 44 | €220 | €419 | +€199 | +90.1% |
| Suppliers | 440/4 | €220 | €419 | +€199 | +90.1% |
| Taxes, remuneration and social security | 45 | €9,662 | €6,765 | -€2,897 | -30.0% |
| Taxes | 450/3 | €9,662 | €6,765 | -€2,897 | -30.0% |
| Other amounts payable | 47/48 | €5,474 | €4,438 | -€1,037 | -18.9% |
| Accrued charges and deferred income | 492/3 | €1,392 | €3,654 | +€2,262 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,799 | €10,548 | -€251 | -2.3% |
| Other operating charges | 640/8 | €674 | €641 | -€33 | -4.9% |
| Gross operating margin | 9900 | €85,177 | €45,607 | -€39,570 | -46.5% |
| Operating profit (loss) | 9901 | €73,703 | €34,418 | -€39,285 | -53.3% |
| Financial income | 75/76B | €1,451 | €4,427 | +€2,976 | +205% |
| Recurring financial income | 75 | €1,451 | €4,427 | +€2,976 | +205% |
| Financial charges | 65/66B | €4,952 | €3,818 | -€1,134 | -22.9% |
| Recurring financial charges | 65 | €4,952 | €3,818 | -€1,134 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €70,203 | €35,027 | -€35,176 | -50.1% |
| Income taxes | 67/77 | €24,550 | €12,948 | -€11,602 | -47.3% |
| Profit (loss) for the period | 9904 | €45,653 | €22,080 | -€23,573 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,653 | €22,080 | -€23,573 | -51.6% |
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 22 October 2026 via checked.be.