VAN ASCH DIETER: 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.
VAN ASCH DIETER
Largest movements
- Tangible fixed assets +€40,463
up €40,463 (+737%), from €5,493 to €45,956
of which Plant, machinery and equipment: +€36,908
- Cash +€36,606
up €36,606 (+47.7%), from €76,753 to €113,359
mainly Net result for the year (+€70,635) and Receivables within one year (+€5,628)
- Receivables within one year -€5,628
down €5,628 (-36.0%), from €15,647 to €10,019
of which Trade receivables: -€10,325
- Reserves +€70,635
up €70,635 (+77.7%), from €90,866 to €161,501
- Gross operating margin +€12,505
up €12,505 (+15.5%), from €80,794 to €93,299
- Depreciation +€2,379
up €2,379 (+283%), from €842 to €3,222
- Taxes +€1,035
up €1,035 (+6.2%), from €16,676 to €17,711
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 | €100,535 | €171,790 | +€71,256 | +70.9% |
| Fixed assets | 21/28 | €5,493 | €45,956 | +€40,463 | +737% |
| Tangible fixed assets | 22/27 | €5,493 | €45,956 | +€40,463 | +737% |
| Land and buildings | 22 | - | €3,555 | +€3,555 | |
| Plant, machinery and equipment | 23 | €5,493 | €42,402 | +€36,908 | +672% |
| Current assets | 29/58 | €95,041 | €125,834 | +€30,793 | +32.4% |
| Amounts receivable within one year | 40/41 | €15,647 | €10,019 | -€5,628 | -36.0% |
| Trade receivables | 40 | €10,325 | €0 | -€10,325 | -100% |
| Other amounts receivable | 41 | €5,322 | €10,019 | +€4,697 | +88.2% |
| Cash at bank and in hand | 54/58 | €76,753 | €113,359 | +€36,606 | +47.7% |
| Deferred charges and accrued income | 490/1 | €2,641 | €2,456 | -€185 | -7.0% |
| Total equity and liabilities | 10/49 | €100,535 | €171,790 | +€71,256 | +70.9% |
| Equity | 10/15 | €95,866 | €166,501 | +€70,635 | +73.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,866 | €161,501 | +€70,635 | +77.7% |
| Distributable reserves | 133 | €90,866 | €161,501 | +€70,635 | +77.7% |
| Amounts payable | 17/49 | €4,669 | €5,289 | +€621 | +13.3% |
| Amounts payable within one year | 42/48 | €4,253 | €4,180 | -€73 | -1.7% |
| Trade debts | 44 | €500 | - | -€500 | |
| Suppliers | 440/4 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €1,530 | €1,890 | +€360 | +23.5% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,530 | €1,890 | +€360 | +23.5% |
| Other amounts payable | 47/48 | €2,223 | €2,290 | +€68 | +3.0% |
| Accrued charges and deferred income | 492/3 | €416 | €1,109 | +€693 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €3,222 | +€2,379 | +283% |
| Other operating charges | 640/8 | €256 | €716 | +€461 | +180% |
| Gross operating margin | 9900 | €80,794 | €93,299 | +€12,505 | +15.5% |
| Operating profit (loss) | 9901 | €79,696 | €89,361 | +€9,665 | +12.1% |
| Financial charges | 65/66B | €167 | €1,015 | +€849 | +509% |
| Recurring financial charges | 65 | €167 | €1,015 | +€849 | +509% |
| Profit (loss) for the period before taxes | 9903 | €79,529 | €88,345 | +€8,817 | +11.1% |
| Income taxes | 67/77 | €16,676 | €17,711 | +€1,035 | +6.2% |
| Profit (loss) for the period | 9904 | €62,853 | €70,635 | +€7,782 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,853 | €70,635 | +€7,782 | +12.4% |
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 17 October 2026 via checked.be.