AD ASSIST: 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.
AD ASSIST
Largest movements
- Cash -€15,984
down €15,984 (-71.2%), from €22,451 to €6,467
mainly Contributions, distributions and other (-€21,499) and Trade debts (-€622)
- Tangible fixed assets -€1,100
down €1,100 (-60.8%), from €1,810 to €710
of which Plant, machinery and equipment: -€707
- Receivables within one year -€613
down €613 (-22.5%), from €2,726 to €2,113
of which Other amounts receivable: -€731
- Deferred charges and accrued income -€320
down €320 (-24.1%), from €1,327 to €1,007
- Reserves -€20,975
down €20,975 (-97.6%), from €21,499 to €524
- Other debts +€3,725
new in 2025: €3,725
- Trade debts -€622
down €622 (-20.4%), from €3,045 to €2,424
- Gross operating margin -€2,191
down €2,191 (-38.0%), from €5,765 to €3,573
- Taxes -€419
down €419 (-55.0%), from €761 to €342
- Write-downs -€368
down €368 (-100%), from €368 to €0
- Depreciation -€192
down €192 (-14.9%), from €1,292 to €1,100
- Financial income -€90
down €90 (-89.5%), from €101 to €11
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 | €28,315 | €10,298 | -€18,017 | -63.6% |
| Fixed assets | 21/28 | €1,810 | €710 | -€1,100 | -60.8% |
| Tangible fixed assets | 22/27 | €1,810 | €710 | -€1,100 | -60.8% |
| Plant, machinery and equipment | 23 | €1,021 | €314 | -€707 | -69.2% |
| Furniture and vehicles | 24 | €789 | €396 | -€393 | -49.8% |
| Current assets | 29/58 | €26,505 | €9,588 | -€16,917 | -63.8% |
| Amounts receivable within one year | 40/41 | €2,726 | €2,113 | -€613 | -22.5% |
| Trade receivables | 40 | €1,638 | €1,755 | +€118 | +7.2% |
| Other amounts receivable | 41 | €1,089 | €358 | -€731 | -67.1% |
| Cash at bank and in hand | 54/58 | €22,451 | €6,467 | -€15,984 | -71.2% |
| Deferred charges and accrued income | 490/1 | €1,327 | €1,007 | -€320 | -24.1% |
| Total equity and liabilities | 10/49 | €28,315 | €10,298 | -€18,017 | -63.6% |
| Equity | 10/15 | €23,999 | €3,024 | -€20,975 | -87.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,499 | €524 | -€20,975 | -97.6% |
| Distributable reserves | 133 | €21,499 | €524 | -€20,975 | -97.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,316 | €7,274 | +€2,958 | +68.5% |
| Amounts payable within one year | 42/48 | €4,298 | €7,274 | +€2,976 | +69.2% |
| Trade debts | 44 | €3,045 | €2,424 | -€622 | -20.4% |
| Suppliers | 440/4 | €3,045 | €2,424 | -€622 | -20.4% |
| Taxes, remuneration and social security | 45 | €1,253 | €1,125 | -€128 | -10.2% |
| Taxes | 450/3 | €1,253 | €1,125 | -€128 | -10.2% |
| Other amounts payable | 47/48 | - | €3,725 | +€3,725 | |
| Accrued charges and deferred income | 492/3 | €18 | €0 | -€18 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €1,100 | -€192 | -14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €368 | €0 | -€368 | -100% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €5,765 | €3,573 | -€2,191 | -38.0% |
| Operating profit (loss) | 9901 | €3,600 | €1,954 | -€1,646 | -45.7% |
| Financial income | 75/76B | €101 | €11 | -€90 | -89.5% |
| Recurring financial income | 75 | €101 | €11 | -€90 | -89.5% |
| Financial charges | 65/66B | €1,094 | €1,098 | +€4 | +0.4% |
| Recurring financial charges | 65 | €1,094 | €1,098 | +€4 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,607 | €866 | -€1,741 | -66.8% |
| Income taxes | 67/77 | €761 | €342 | -€419 | -55.0% |
| Profit (loss) for the period | 9904 | €1,846 | €524 | -€1,322 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,846 | €524 | -€1,322 | -71.6% |
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.