ASIST: 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.
ASIST
Largest movements
- Receivables within one year -€102,798
down €102,798 (-48.8%), from €210,536 to €107,738
of which Trade receivables: -€119,418
- Cash -€31,617
down €31,617 (-31.0%), from €102,110 to €70,494
mainly Trade debts (-€81,305) and Net result for the year (-€26,418)
- Deferred charges and accrued income +€22,618
up €22,618 (+804.4%), from €2,812 to €25,430
- Trade debts -€81,305
down €81,305 (-68.6%), from €118,465 to €37,161
- Profit (loss) carried forward -€26,418
down €26,418 (-7.6%), from -€347,307 to -€373,725
- Gross operating margin -€581,673
down €581,673 (-75.3%), from €772,581 to €190,908
- Staff costs -€132,453
down €132,453 (-38.9%), from €340,616 to €208,163
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 | €316,208 | €205,571 | -€110,637 | -35.0% |
| Fixed assets | 21/28 | €750 | €1,909 | +€1,159 | +154.6% |
| Tangible fixed assets | 22/27 | - | €1,159 | +€1,159 | |
| Furniture and vehicles | 24 | - | €1,159 | +€1,159 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €315,458 | €203,662 | -€111,796 | -35.4% |
| Amounts receivable within one year | 40/41 | €210,536 | €107,738 | -€102,798 | -48.8% |
| Trade receivables | 40 | €210,536 | €91,118 | -€119,418 | -56.7% |
| Other amounts receivable | 41 | - | €16,620 | +€16,620 | |
| Cash at bank and in hand | 54/58 | €102,110 | €70,494 | -€31,617 | -31.0% |
| Deferred charges and accrued income | 490/1 | €2,812 | €25,430 | +€22,618 | +804.4% |
| Total equity and liabilities | 10/49 | €316,208 | €205,571 | -€110,637 | -35.0% |
| Equity | 10/15 | €72,471 | €46,053 | -€26,418 | -36.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €319,778 | €319,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €317,918 | €317,918 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347,307 | -€373,725 | -€26,418 | -7.6% |
| Provisions and deferred taxes | 16 | €105,973 | €105,973 | = | 0.0% |
| Deferred taxes | 168 | €105,973 | €105,973 | = | 0.0% |
| Amounts payable | 17/49 | €137,764 | €53,546 | -€84,218 | -61.1% |
| Amounts payable within one year | 42/48 | €137,280 | €53,546 | -€83,734 | -61.0% |
| Trade debts | 44 | €118,465 | €37,161 | -€81,305 | -68.6% |
| Suppliers | 440/4 | €118,465 | €37,161 | -€81,305 | -68.6% |
| Taxes, remuneration and social security | 45 | €18,815 | €16,385 | -€2,430 | -12.9% |
| Taxes | 450/3 | €1,143 | €865 | -€277 | -24.3% |
| Remuneration and social security | 454/9 | €17,672 | €15,520 | -€2,152 | -12.2% |
| Accrued charges and deferred income | 492/3 | €484 | €0 | -€484 | -100.0% |
| Non-recurring operating income | 76A | €423,890 | €0 | -€423,890 | -100.0% |
| Remuneration, social security and pensions | 62 | €340,616 | €208,163 | -€132,453 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €510 | +€52 | +11.2% |
| Other operating charges | 640/8 | €2,326 | €138 | -€2,188 | -94.1% |
| Gross operating margin | 9900 | €772,581 | €190,908 | -€581,673 | -75.3% |
| Operating profit (loss) | 9901 | €429,181 | -€17,903 | -€447,084 | |
| Financial income | 75/76B | €2,303 | €558 | -€1,745 | -75.8% |
| Recurring financial income | 75 | €2,303 | €558 | -€1,745 | -75.8% |
| Financial charges | 65/66B | €12,452 | €8,208 | -€4,244 | -34.1% |
| Recurring financial charges | 65 | €12,452 | €8,208 | -€4,244 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €419,032 | -€25,553 | -€444,585 | |
| Transfer to deferred taxes | 680 | €105,973 | €0 | -€105,973 | -100.0% |
| Income taxes | 67/77 | €1,143 | €865 | -€277 | -24.3% |
| Profit (loss) for the period | 9904 | €311,917 | -€26,418 | -€338,335 | |
| Transfer to tax-exempt reserves | 689 | €317,918 | €0 | -€317,918 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,001 | -€26,418 | -€20,417 | -340.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.