ANDY ASSELMAN CONSULTING: 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.
ANDY ASSELMAN CONSULTING
Largest movements
- Tangible fixed assets +€6,198
new in 2025: €6,198
- Cash +€557
up €557 (+7.5%), from €7,399 to €7,956
mainly Net result for the year (+€5,927) and Other debts (+€800)
- Profit (loss) carried forward +€5,127
up €5,127 (+94.5%), from €5,426 to €10,553
- Other debts +€800
new in 2025: €800
- Tax, wage and social debts +€553
up €553 (+6.1%), from €9,122 to €9,674
of which Remuneration and social security: +€2,129
- Gross operating margin +€590
up €590 (+7.1%), from €8,282 to €8,871
- Other operating charges -€564
down €564 (-95.3%), from €592 to €28
- Depreciation +€515
new in 2025: €515
- Taxes +€486
up €486 (+22.4%), from €2,169 to €2,655
- Financial income +€387
up €387 (+30,243%), from €1 to €388
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 | €18,185 | €24,772 | +€6,587 | +36.2% |
| Fixed assets | 21/28 | - | €6,254 | +€6,254 | |
| Tangible fixed assets | 22/27 | - | €6,198 | +€6,198 | |
| Plant, machinery and equipment | 23 | - | €6,198 | +€6,198 | |
| Financial fixed assets | 28 | - | €56 | +€56 | |
| Current assets | 29/58 | €18,185 | €18,518 | +€333 | +1.8% |
| Amounts receivable within one year | 40/41 | €10,786 | €10,563 | -€224 | -2.1% |
| Trade receivables | 40 | €10,227 | €10,000 | -€227 | -2.2% |
| Other amounts receivable | 41 | €559 | €563 | +€3 | +0.6% |
| Cash at bank and in hand | 54/58 | €7,399 | €7,956 | +€557 | +7.5% |
| Total equity and liabilities | 10/49 | €18,185 | €24,772 | +€6,587 | +36.2% |
| Equity | 10/15 | €7,926 | €13,053 | +€5,127 | +64.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,426 | €10,553 | +€5,127 | +94.5% |
| Amounts payable | 17/49 | €10,259 | €11,719 | +€1,460 | +14.2% |
| Amounts payable within one year | 42/48 | €10,259 | €11,719 | +€1,460 | +14.2% |
| Trade debts | 44 | €1,137 | €1,245 | +€108 | +9.5% |
| Suppliers | 440/4 | €1,137 | €1,245 | +€108 | +9.5% |
| Taxes, remuneration and social security | 45 | €9,122 | €9,674 | +€553 | +6.1% |
| Taxes | 450/3 | €9,122 | €7,545 | -€1,576 | -17.3% |
| Remuneration and social security | 454/9 | - | €2,129 | +€2,129 | |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €515 | +€515 | |
| Other operating charges | 640/8 | €592 | €28 | -€564 | -95.3% |
| Gross operating margin | 9900 | €8,282 | €8,871 | +€590 | +7.1% |
| Operating profit (loss) | 9901 | €7,690 | €8,328 | +€639 | +8.3% |
| Financial income | 75/76B | €1 | €388 | +€387 | +30,243% |
| Recurring financial income | 75 | €1 | €388 | +€387 | +30,243% |
| Financial charges | 65/66B | €96 | €135 | +€39 | +40.0% |
| Recurring financial charges | 65 | €96 | €135 | +€39 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €7,595 | €8,582 | +€987 | +13.0% |
| Income taxes | 67/77 | €2,169 | €2,655 | +€486 | +22.4% |
| Profit (loss) for the period | 9904 | €5,426 | €5,927 | +€501 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,426 | €5,927 | +€501 | +9.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.