ASIGN: what changed
Two fiscal 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.
ASIGN
Largest movements
- Tangible fixed assets +€5,916
up €5,916 (+67.2%), from €8,800 to €14,715
of which Plant, machinery and equipment: +€6,079
- Receivables within one year +€4,375
up €4,375 (+111.7%), from €3,917 to €8,293
of which Trade receivables: +€2,239
- Cash -€3,246
down €3,246 (-9.0%), from €35,884 to €32,638
mainly Investment in fixed assets (net) (-€9,465) and Tax, wage and social debts (-€5,510)
- Reserves +€10,300
up €10,300 (+34.3%), from €30,000 to €40,300
- Tax, wage and social debts -€5,510
down €5,510 (-38.4%), from €14,332 to €8,822
- Trade debts +€2,683
up €2,683 (+85.0%), from €3,157 to €5,840
- Gross operating margin -€9,603
down €9,603 (-32.6%), from €29,485 to €19,882
- Taxes -€3,590
down €3,590 (-41.2%), from €8,706 to €5,116
- Depreciation +€1,797
up €1,797 (+102.6%), from €1,752 to €3,549
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.
Cash bridge derived
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 | €50,236 | €57,573 | +€7,337 | +14.6% |
| Fixed assets | 21/28 | €8,800 | €14,715 | +€5,916 | +67.2% |
| Tangible fixed assets | 22/27 | €8,800 | €14,715 | +€5,916 | +67.2% |
| Plant, machinery and equipment | 23 | €26 | €6,105 | +€6,079 | +23543.2% |
| Furniture and vehicles | 24 | €5,085 | €5,181 | +€96 | +1.9% |
| Other tangible fixed assets | 26 | €3,689 | €3,430 | -€259 | -7.0% |
| Current assets | 29/58 | €41,436 | €42,858 | +€1,422 | +3.4% |
| Amounts receivable within one year | 40/41 | €3,917 | €8,293 | +€4,375 | +111.7% |
| Trade receivables | 40 | €2,299 | €4,538 | +€2,239 | +97.4% |
| Other amounts receivable | 41 | €1,618 | €3,755 | +€2,137 | +132.0% |
| Cash at bank and in hand | 54/58 | €35,884 | €32,638 | -€3,246 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,634 | €1,927 | +€293 | +17.9% |
| Total equity and liabilities | 10/49 | €50,236 | €57,573 | +€7,337 | +14.6% |
| Equity | 10/15 | €32,575 | €42,912 | +€10,336 | +31.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €40,300 | +€10,300 | +34.3% |
| Distributable reserves | 133 | €30,000 | €40,300 | +€10,300 | +34.3% |
| Profit (loss) carried forward | 14 | €575 | €612 | +€36 | +6.3% |
| Amounts payable | 17/49 | €17,660 | €14,661 | -€2,999 | -17.0% |
| Amounts payable within one year | 42/48 | €17,489 | €14,661 | -€2,827 | -16.2% |
| Trade debts | 44 | €3,157 | €5,840 | +€2,683 | +85.0% |
| Suppliers | 440/4 | €3,157 | €5,840 | +€2,683 | +85.0% |
| Taxes, remuneration and social security | 45 | €14,332 | €8,822 | -€5,510 | -38.4% |
| Taxes | 450/3 | €14,332 | €8,822 | -€5,510 | -38.4% |
| Accrued charges and deferred income | 492/3 | €172 | - | -€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €3,549 | +€1,797 | +102.6% |
| Other operating charges | 640/8 | €657 | €823 | +€165 | +25.2% |
| Gross operating margin | 9900 | €29,485 | €19,882 | -€9,603 | -32.6% |
| Operating profit (loss) | 9901 | €27,075 | €15,510 | -€11,565 | -42.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €83 | €58 | -€26 | -30.9% |
| Recurring financial charges | 65 | €83 | €58 | -€26 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €26,992 | €15,452 | -€11,540 | -42.8% |
| Income taxes | 67/77 | €8,706 | €5,116 | -€3,590 | -41.2% |
| Profit (loss) for the period | 9904 | €18,286 | €10,336 | -€7,950 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,286 | €10,336 | -€7,950 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.