ASENT: 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.
ASENT
Largest movements
- Receivables within one year +€16,190
up €16,190 (+79.7%), from €20,304 to €36,494
of which Other amounts receivable: +€28,575
- Tangible fixed assets -€12,135
down €12,135 (-18.6%), from €65,080 to €52,945
of which Furniture and vehicles: -€12,763
- Cash -€11,899
down €11,899 (-83.4%), from €14,272 to €2,374
mainly Net result for the year (-€32,806) and Receivables within one year (-€16,190)
- Deferred charges and accrued income -€2,029
down €2,029 (-38.2%), from €5,312 to €3,284
- Reserves -€32,806
down €32,806 (-92.5%), from €35,467 to €2,661
- Other debts +€27,177
up €27,177 (+504%), from €5,391 to €32,568
- Debts after one year -€14,867
down €14,867 (-39.5%), from €37,615 to €22,749
- Tax, wage and social debts +€8,304
up €8,304 (+131%), from €6,349 to €14,652
of which Remuneration and social security: +€7,541
- Trade debts +€1,929
up €1,929 (+55.6%), from €3,467 to €5,397
- Gross operating margin -€51,497
down €51,497 (-92.0%), from €55,958 to €4,461
- Taxes -€11,618
down €11,618 (-98.4%), from €11,802 to €185
- Staff costs +€8,984
new in 2025: €8,984
- Depreciation +€7,508
up €7,508 (+106%), from €7,100 to €14,608
- Other operating charges +€5,329
up €5,329 (+851%), from €626 to €5,955
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 | €104,968 | €95,097 | -€9,871 | -9.4% |
| Fixed assets | 21/28 | €65,080 | €52,945 | -€12,135 | -18.6% |
| Tangible fixed assets | 22/27 | €65,080 | €52,945 | -€12,135 | -18.6% |
| Plant, machinery and equipment | 23 | - | €628 | +€628 | |
| Furniture and vehicles | 24 | €65,080 | €52,317 | -€12,763 | -19.6% |
| Current assets | 29/58 | €39,888 | €42,152 | +€2,263 | +5.7% |
| Amounts receivable within one year | 40/41 | €20,304 | €36,494 | +€16,190 | +79.7% |
| Trade receivables | 40 | €13,878 | €1,494 | -€12,384 | -89.2% |
| Other amounts receivable | 41 | €6,425 | €35,000 | +€28,575 | +445% |
| Cash at bank and in hand | 54/58 | €14,272 | €2,374 | -€11,899 | -83.4% |
| Deferred charges and accrued income | 490/1 | €5,312 | €3,284 | -€2,029 | -38.2% |
| Total equity and liabilities | 10/49 | €104,968 | €95,097 | -€9,871 | -9.4% |
| Equity | 10/15 | €37,967 | €5,161 | -€32,806 | -86.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,467 | €2,661 | -€32,806 | -92.5% |
| Distributable reserves | 133 | €35,467 | €2,661 | -€32,806 | -92.5% |
| Amounts payable | 17/49 | €67,001 | €89,936 | +€22,934 | +34.2% |
| Amounts payable after more than one year | 17 | €37,615 | €22,749 | -€14,867 | -39.5% |
| Financial debts | 170/4 | €37,615 | €22,749 | -€14,867 | -39.5% |
| Amounts payable within one year | 42/48 | €29,386 | €67,187 | +€37,801 | +129% |
| Current portion of amounts payable after more than one year | 42 | €14,179 | €14,570 | +€391 | +2.8% |
| Trade debts | 44 | €3,467 | €5,397 | +€1,929 | +55.6% |
| Suppliers | 440/4 | €3,467 | €5,397 | +€1,929 | +55.6% |
| Taxes, remuneration and social security | 45 | €6,349 | €14,652 | +€8,304 | +131% |
| Taxes | 450/3 | €3,870 | €4,633 | +€763 | +19.7% |
| Remuneration and social security | 454/9 | €2,478 | €10,019 | +€7,541 | +304% |
| Other amounts payable | 47/48 | €5,391 | €32,568 | +€27,177 | +504% |
| Remuneration, social security and pensions | 62 | - | €8,984 | +€8,984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,100 | €14,608 | +€7,508 | +106% |
| Other operating charges | 640/8 | €626 | €5,955 | +€5,329 | +851% |
| Non-recurring operating charges | 66A | - | €5,021 | +€5,021 | |
| Gross operating margin | 9900 | €55,958 | €4,461 | -€51,497 | -92.0% |
| Operating profit (loss) | 9901 | €48,232 | -€30,108 | -€78,340 | |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €962 | €2,550 | +€1,587 | +165% |
| Recurring financial charges | 65 | €962 | €2,550 | +€1,587 | +165% |
| Profit (loss) for the period before taxes | 9903 | €47,269 | -€32,621 | -€79,890 | |
| Income taxes | 67/77 | €11,802 | €185 | -€11,618 | -98.4% |
| Profit (loss) for the period | 9904 | €35,467 | -€32,806 | -€68,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,467 | -€32,806 | -€68,273 |
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 30 October 2026 via checked.be.