AAssist: 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.
AAssist
Largest movements
- Receivables within one year -€179,579
down €179,579 (-96.6%), from €185,813 to €6,234
of which Trade receivables: -€124,819
- Current investments +€160,351
new in 2025: €160,351
- Cash -€58,043
down €58,043 (-97.4%), from €59,620 to €1,577
mainly Current investments (-€160,351) and Tax, wage and social debts (-€49,534)
- Intangible fixed assets -€19,903
down €19,903 (-98.8%), from €20,149 to €247
- Financial fixed assets -€6,000
down €6,000 (-96.7%), from €6,202 to €202
- Tax, wage and social debts -€49,534
down €49,534 (-86.7%), from €57,100 to €7,566
of which Taxes: -€52,674
- Debts after one year -€21,411
down €21,411 (-71.9%), from €29,772 to €8,361
- Profit (loss) carried forward -€17,801
down €17,801 (-9.7%), from -€184,094 to -€201,895
- Current portion of long-term debt -€13,319
down €13,319 (-25.7%), from €51,863 to €38,544
- Gross operating margin -€373,090
down €373,090 (-91.5%), from €407,966 to €34,877
- Financial income -€29,076
down €29,076 (-98.3%), from €29,577 to €501
- Staff costs +€28,350
new in 2025: €28,350
- Depreciation -€12,262
down €12,262 (-38.1%), from €32,164 to €19,903
- Financial charges -€11,071
down €11,071 (-78.0%), from €14,190 to €3,118
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 | €272,921 | €169,775 | -€103,147 | -37.8% |
| Fixed assets | 21/28 | €26,351 | €449 | -€25,903 | -98.3% |
| Intangible fixed assets | 21 | €20,149 | €247 | -€19,903 | -98.8% |
| Financial fixed assets | 28 | €6,202 | €202 | -€6,000 | -96.7% |
| Current assets | 29/58 | €246,570 | €169,326 | -€77,244 | -31.3% |
| Amounts receivable within one year | 40/41 | €185,813 | €6,234 | -€179,579 | -96.6% |
| Trade receivables | 40 | €125,603 | €785 | -€124,819 | -99.4% |
| Other amounts receivable | 41 | €60,209 | €5,449 | -€54,760 | -91.0% |
| Current investments | 50/53 | - | €160,351 | +€160,351 | |
| Cash at bank and in hand | 54/58 | €59,620 | €1,577 | -€58,043 | -97.4% |
| Deferred charges and accrued income | 490/1 | €1,137 | €1,164 | +€27 | +2.4% |
| Total equity and liabilities | 10/49 | €272,921 | €169,775 | -€103,147 | -37.8% |
| Equity | 10/15 | €98,756 | €80,955 | -€17,801 | -18.0% |
| Contributions | 10/11 | €282,850 | €282,850 | = | 0.0% |
| Capital | 10 | €282,850 | €282,850 | = | 0.0% |
| Issued capital | 100 | €282,850 | €282,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,094 | -€201,895 | -€17,801 | -9.7% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €174,166 | €88,820 | -€85,346 | -49.0% |
| Amounts payable after more than one year | 17 | €29,772 | €8,361 | -€21,411 | -71.9% |
| Financial debts | 170/4 | €29,772 | €8,361 | -€21,411 | -71.9% |
| Amounts payable within one year | 42/48 | €144,394 | €80,459 | -€63,935 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €51,863 | €38,544 | -€13,319 | -25.7% |
| Financial debts | 43 | €539 | €1,181 | +€642 | +119% |
| Credit institutions | 430/8 | €539 | €1,181 | +€642 | +119% |
| Trade debts | 44 | €6,809 | €5,085 | -€1,724 | -25.3% |
| Suppliers | 440/4 | €6,809 | €5,085 | -€1,724 | -25.3% |
| Taxes, remuneration and social security | 45 | €57,100 | €7,566 | -€49,534 | -86.7% |
| Taxes | 450/3 | €57,100 | €4,426 | -€52,674 | -92.2% |
| Remuneration and social security | 454/9 | - | €3,140 | +€3,140 | |
| Other amounts payable | 47/48 | €28,082 | €28,082 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €28,350 | +€28,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,164 | €19,903 | -€12,262 | -38.1% |
| Other operating charges | 640/8 | €9,664 | €1,657 | -€8,007 | -82.9% |
| Gross operating margin | 9900 | €407,966 | €34,877 | -€373,090 | -91.5% |
| Operating profit (loss) | 9901 | €366,138 | -€15,033 | -€381,171 | |
| Financial income | 75/76B | €29,577 | €501 | -€29,076 | -98.3% |
| Recurring financial income | 75 | €29,577 | €501 | -€29,076 | -98.3% |
| Financial charges | 65/66B | €14,190 | €3,118 | -€11,071 | -78.0% |
| Recurring financial charges | 65 | €14,190 | €3,118 | -€11,071 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €381,525 | -€17,650 | -€399,176 | |
| Income taxes | 67/77 | - | €150 | +€150 | |
| Profit (loss) for the period | 9904 | €381,525 | -€17,801 | -€399,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €381,525 | -€17,801 | -€399,326 |
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 15 October 2026 via checked.be.