Group Asselberghs: 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.
Group Asselberghs
Largest movements
- Tangible fixed assets -€10,485
down €10,485 (-22.8%), from €46,070 to €35,585
of which Furniture and vehicles: -€10,082
- Receivables within one year +€8,677
up €8,677 (+398%), from €2,181 to €10,858
of which Trade receivables: +€10,325
- Deferred charges and accrued income -€1,331
down €1,331 (-62.1%), from €2,144 to €813
- Other debts -€7,700
down €7,700 (-8.8%), from €87,865 to €80,165
- Profit (loss) carried forward -€7,555
down €7,555 (-17.7%), from -€42,740 to -€50,295
- Trade debts +€7,431
up €7,431 (+417%), from €1,783 to €9,214
- Tax, wage and social debts +€5,179
up €5,179 (+1,061%), from €488 to €5,667
- Gross operating margin +€9,391
up €9,391, from -€882 to €8,508
- Depreciation -€684
down €684 (-4.3%), from €15,840 to €15,156
- Other operating charges +€247
up €247 (+76.9%), from €322 to €569
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,396 | €47,751 | -€2,645 | -5.2% |
| Fixed assets | 21/28 | €46,070 | €35,585 | -€10,485 | -22.8% |
| Tangible fixed assets | 22/27 | €46,070 | €35,585 | -€10,485 | -22.8% |
| Plant, machinery and equipment | 23 | €1,124 | €721 | -€403 | -35.9% |
| Furniture and vehicles | 24 | €44,947 | €34,864 | -€10,082 | -22.4% |
| Current assets | 29/58 | €4,325 | €12,166 | +€7,841 | +181% |
| Amounts receivable within one year | 40/41 | €2,181 | €10,858 | +€8,677 | +398% |
| Trade receivables | 40 | €527 | €10,851 | +€10,325 | +1,961% |
| Other amounts receivable | 41 | €1,654 | €7 | -€1,647 | -99.6% |
| Cash at bank and in hand | 54/58 | - | €494 | +€494 | |
| Deferred charges and accrued income | 490/1 | €2,144 | €813 | -€1,331 | -62.1% |
| Total equity and liabilities | 10/49 | €50,396 | €47,751 | -€2,645 | -5.2% |
| Equity | 10/15 | -€39,740 | -€47,295 | -€7,555 | -19.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,740 | -€50,295 | -€7,555 | -17.7% |
| Amounts payable | 17/49 | €90,136 | €95,046 | +€4,910 | +5.4% |
| Amounts payable within one year | 42/48 | €90,136 | €95,046 | +€4,910 | +5.4% |
| Trade debts | 44 | €1,783 | €9,214 | +€7,431 | +417% |
| Suppliers | 440/4 | €1,783 | €9,214 | +€7,431 | +417% |
| Taxes, remuneration and social security | 45 | €488 | €5,667 | +€5,179 | +1,061% |
| Taxes | 450/3 | €488 | €5,667 | +€5,179 | +1,061% |
| Other amounts payable | 47/48 | €87,865 | €80,165 | -€7,700 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,840 | €15,156 | -€684 | -4.3% |
| Other operating charges | 640/8 | €322 | €569 | +€247 | +76.9% |
| Gross operating margin | 9900 | -€882 | €8,508 | +€9,391 | |
| Operating profit (loss) | 9901 | -€17,044 | -€7,217 | +€9,827 | +57.7% |
| Financial charges | 65/66B | €68 | €129 | +€61 | +90.4% |
| Recurring financial charges | 65 | €68 | €129 | +€61 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,112 | -€7,346 | +€9,766 | +57.1% |
| Income taxes | 67/77 | €248 | €209 | -€39 | -15.9% |
| Profit (loss) for the period | 9904 | -€17,360 | -€7,555 | +€9,805 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,360 | -€7,555 | +€9,805 | +56.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.