ASIST 2.0: 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.
ASIST 2.0
Largest movements
- Receivables within one year -€500
down €500 (-96.5%), from €518 to €18
- Cash -€381
down €381 (-14.2%), from €2,693 to €2,312
mainly Net result for the year (-€2,571) and Trade debts (-€314)
- Reserves -€280,000
down €280,000 (-94.9%), from €295,000 to €15,000
of which Distributable reserves: -€280,000
- Profit (loss) carried forward +€277,429
up €277,429 (+46.8%), from -€592,287 to -€314,859
- Other debts +€2,059
new in 2025: €2,059
- Trade debts -€314
down €314 (-70.8%), from €443 to €129
- Accrued charges and deferred income -€55
no longer reported in 2025 (was €55)
- Financial charges -€885,183
down €885,183 (-99.9%), from €885,735 to €552
of which Non-recurring financial charges: -€881,658
- Financial income -€302,346
no longer reported in 2025 (was €302,346)
- Gross operating margin +€9,192
up €9,192 (+91.1%), from -€10,094 to -€901
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 | €3,211 | €2,330 | -€881 | -27.4% |
| Current assets | 29/58 | €3,211 | €2,330 | -€881 | -27.4% |
| Amounts receivable within one year | 40/41 | €518 | €18 | -€500 | -96.5% |
| Other amounts receivable | 41 | €518 | €18 | -€500 | -96.5% |
| Cash at bank and in hand | 54/58 | €2,693 | €2,312 | -€381 | -14.2% |
| Total equity and liabilities | 10/49 | €3,211 | €2,330 | -€881 | -27.4% |
| Equity | 10/15 | €2,713 | €141 | -€2,571 | -94.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €295,000 | €15,000 | -€280,000 | -94.9% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €280,000 | - | -€280,000 | |
| Profit (loss) carried forward | 14 | -€592,287 | -€314,859 | +€277,429 | +46.8% |
| Amounts payable | 17/49 | €498 | €2,188 | +€1,690 | +339% |
| Amounts payable within one year | 42/48 | €443 | €2,188 | +€1,745 | +394% |
| Trade debts | 44 | €443 | €129 | -€314 | -70.8% |
| Suppliers | 440/4 | €443 | €129 | -€314 | -70.8% |
| Other amounts payable | 47/48 | - | €2,059 | +€2,059 | |
| Accrued charges and deferred income | 492/3 | €55 | - | -€55 | |
| Other operating charges | 640/8 | €1,141 | €1,118 | -€22 | -1.9% |
| Gross operating margin | 9900 | -€10,094 | -€901 | +€9,192 | +91.1% |
| Operating profit (loss) | 9901 | -€11,234 | -€2,020 | +€9,214 | +82.0% |
| Financial income | 75/76B | €302,346 | - | -€302,346 | |
| Recurring financial income | 75 | €302,346 | - | -€302,346 | |
| Financial charges | 65/66B | €885,735 | €552 | -€885,183 | -99.9% |
| Recurring financial charges | 65 | €4,077 | €552 | -€3,525 | -86.5% |
| Non-recurring financial charges | 66B | €881,658 | - | -€881,658 | |
| Profit (loss) for the period before taxes | 9903 | -€594,623 | -€2,571 | +€592,052 | +99.6% |
| Profit (loss) for the period | 9904 | -€594,623 | -€2,571 | +€592,052 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€594,623 | -€2,571 | +€592,052 | +99.6% |
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 21 October 2026 via checked.be.