ASV COMPTA: 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.
ASV COMPTA
Largest movements
- Cash -€7,025
down €7,025 (-39.4%), from €17,839 to €10,814
mainly Contributions, distributions and other (-€15,000) and Tax, wage and social debts (-€2,315)
- Tangible fixed assets -€1,634
down €1,634 (-32.9%), from €4,963 to €3,329
of which Other tangible fixed assets: -€1,258
- Receivables within one year +€565
up €565 (+10.9%), from €5,205 to €5,770
of which Trade receivables: +€1,102
- Profit (loss) carried forward -€14,979
down €14,979 (-94.1%), from €15,914 to €935
- Other debts +€10,841
up €10,841 (+212%), from €5,106 to €15,947
- Tax, wage and social debts -€2,315
down €2,315 (-70.0%), from €3,306 to €991
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Turnover -€37,467
down €37,467 (-54.3%), from €68,956 to €31,489
- Purchases and services -€24,884
down €24,884 (-46.5%), from €53,457 to €28,573
- Gross operating margin -€11,873
down €11,873 (-80.3%), from €14,788 to €2,916
- Taxes -€2,514
down €2,514 (-82.1%), from €3,063 to €549
- Other operating charges -€1,947
no longer reported in 2025 (was €1,947)
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 | €28,008 | €19,913 | -€8,094 | -28.9% |
| Fixed assets | 21/28 | €4,963 | €3,329 | -€1,634 | -32.9% |
| Tangible fixed assets | 22/27 | €4,963 | €3,329 | -€1,634 | -32.9% |
| Furniture and vehicles | 24 | €1,278 | €902 | -€376 | -29.5% |
| Other tangible fixed assets | 26 | €3,685 | €2,428 | -€1,258 | -34.1% |
| Current assets | 29/58 | €23,045 | €16,584 | -€6,460 | -28.0% |
| Amounts receivable within one year | 40/41 | €5,205 | €5,770 | +€565 | +10.9% |
| Trade receivables | 40 | €4,668 | €5,770 | +€1,102 | +23.6% |
| Other amounts receivable | 41 | €537 | - | -€537 | |
| Cash at bank and in hand | 54/58 | €17,839 | €10,814 | -€7,025 | -39.4% |
| Total equity and liabilities | 10/49 | €28,008 | €19,913 | -€8,094 | -28.9% |
| Equity | 10/15 | €17,914 | €2,935 | -€14,979 | -83.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,914 | €935 | -€14,979 | -94.1% |
| Amounts payable | 17/49 | €10,094 | €16,978 | +€6,885 | +68.2% |
| Amounts payable within one year | 42/48 | €8,594 | €16,978 | +€8,385 | +97.6% |
| Trade debts | 44 | €181 | €40 | -€141 | -78.0% |
| Suppliers | 440/4 | €181 | €40 | -€141 | -78.0% |
| Taxes, remuneration and social security | 45 | €3,306 | €991 | -€2,315 | -70.0% |
| Taxes | 450/3 | €3,306 | €991 | -€2,315 | -70.0% |
| Other amounts payable | 47/48 | €5,106 | €15,947 | +€10,841 | +212% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Turnover | 70 | €68,956 | €31,489 | -€37,467 | -54.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,457 | €28,573 | -€24,884 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €2,232 | +€194 | +9.5% |
| Other operating charges | 640/8 | €1,947 | - | -€1,947 | |
| Gross operating margin | 9900 | €14,788 | €2,916 | -€11,873 | -80.3% |
| Operating profit (loss) | 9901 | €10,803 | €684 | -€10,119 | -93.7% |
| Financial charges | 65/66B | €48 | €114 | +€66 | +138% |
| Recurring financial charges | 65 | €48 | €114 | +€66 | +138% |
| Profit (loss) for the period before taxes | 9903 | €10,755 | €570 | -€10,185 | -94.7% |
| Income taxes | 67/77 | €3,063 | €549 | -€2,514 | -82.1% |
| Profit (loss) for the period | 9904 | €7,692 | €21 | -€7,671 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,692 | €21 | -€7,671 | -99.7% |
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 23 October 2026 via checked.be.