ASS CONSEILS: 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.
ASS CONSEILS
Largest movements
- Cash +€2,695
up €2,695 (+35.2%), from €7,658 to €10,352
mainly Net result for the year (+€2,280) and Receivables within one year (+€306)
- Receivables within one year -€306
down €306 (-11.5%), from €2,658 to €2,351
- Profit (loss) carried forward +€2,280
up €2,280 (+9.7%), from -€23,467 to -€21,186
- Gross operating margin +€1,192
up €1,192 (+67.1%), from €1,777 to €2,969
- Financial income +€138
up €138 (+307%), from €45 to €184
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 | €10,492 | €12,775 | +€2,282 | +21.8% |
| Fixed assets | 21/28 | €177 | €71 | -€106 | -60.0% |
| Tangible fixed assets | 22/27 | €177 | €71 | -€106 | -60.0% |
| Furniture and vehicles | 24 | €177 | €71 | -€106 | -60.0% |
| Current assets | 29/58 | €10,315 | €12,704 | +€2,388 | +23.2% |
| Amounts receivable within one year | 40/41 | €2,658 | €2,351 | -€306 | -11.5% |
| Other amounts receivable | 41 | €2,658 | €2,351 | -€306 | -11.5% |
| Cash at bank and in hand | 54/58 | €7,658 | €10,352 | +€2,695 | +35.2% |
| Total equity and liabilities | 10/49 | €10,492 | €12,775 | +€2,282 | +21.8% |
| Equity | 10/15 | €10,318 | €12,598 | +€2,280 | +22.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €15,035 | €15,035 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €13,160 | €13,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,467 | -€21,186 | +€2,280 | +9.7% |
| Amounts payable | 17/49 | €174 | €176 | +€2 | +1.0% |
| Amounts payable within one year | 42/48 | €174 | €176 | +€2 | +1.0% |
| Taxes, remuneration and social security | 45 | €174 | €176 | +€2 | +1.0% |
| Taxes | 450/3 | €174 | €176 | +€2 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €106 | = | 0.0% |
| Other operating charges | 640/8 | €533 | €545 | +€11 | +2.2% |
| Gross operating margin | 9900 | €1,777 | €2,969 | +€1,192 | +67.1% |
| Operating profit (loss) | 9901 | €1,138 | €2,318 | +€1,180 | +104% |
| Financial income | 75/76B | €45 | €184 | +€138 | +307% |
| Recurring financial income | 75 | €45 | €184 | +€138 | +307% |
| Financial charges | 65/66B | €57 | €45 | -€12 | -21.0% |
| Recurring financial charges | 65 | €57 | €45 | -€12 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €1,126 | €2,457 | +€1,331 | +118% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €952 | €2,280 | +€1,329 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €952 | €2,280 | +€1,329 | +140% |
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.