ASSABB+: 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.
ASSABB+
Largest movements
- Tangible fixed assets -€20,882
down €20,882 (-26.1%), from €80,020 to €59,138
of which Furniture and vehicles: -€13,981
- Receivables within one year +€15,426
up €15,426 (+5.8%), from €264,744 to €280,170
of which Trade receivables: +€16,281
- Trade debts +€55,748
up €55,748 (+116%), from €48,118 to €103,866
- Profit (loss) carried forward -€50,465
down €50,465 (-75.4%), from -€66,891 to -€117,356
- Debts after one year -€11,676
down €11,676 (-30.7%), from €37,991 to €26,316
- Staff costs -€56,732
down €56,732 (-34.6%), from €164,038 to €107,306
- Financial income -€10,563
down €10,563 (-100.0%), from €10,563 to €0
of which Non-recurring financial income: -€7,739
- Gross operating margin -€10,062
down €10,062 (-10.7%), from €94,453 to €84,391
- Financial charges +€1,513
up €1,513 (+50.2%), from €3,017 to €4,531
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 | €360,011 | €351,099 | -€8,912 | -2.5% |
| Fixed assets | 21/28 | €87,746 | €66,864 | -€20,882 | -23.8% |
| Tangible fixed assets | 22/27 | €80,020 | €59,138 | -€20,882 | -26.1% |
| Land and buildings | 22 | €19,277 | €14,943 | -€4,334 | -22.5% |
| Plant, machinery and equipment | 23 | €7,121 | €4,554 | -€2,567 | -36.0% |
| Furniture and vehicles | 24 | €53,622 | €39,640 | -€13,981 | -26.1% |
| Financial fixed assets | 28 | €7,726 | €7,726 | = | 0.0% |
| Current assets | 29/58 | €272,265 | €284,235 | +€11,970 | +4.4% |
| Amounts receivable within one year | 40/41 | €264,744 | €280,170 | +€15,426 | +5.8% |
| Trade receivables | 40 | €85,190 | €101,471 | +€16,281 | +19.1% |
| Other amounts receivable | 41 | €179,554 | €178,700 | -€855 | -0.5% |
| Cash at bank and in hand | 54/58 | €883 | €264 | -€618 | -70.1% |
| Deferred charges and accrued income | 490/1 | €6,638 | €3,801 | -€2,838 | -42.7% |
| Total equity and liabilities | 10/49 | €360,011 | €351,099 | -€8,912 | -2.5% |
| Equity | 10/15 | €230,209 | €179,745 | -€50,465 | -21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €290,900 | €290,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €232,790 | €234,650 | +€1,860 | +0.8% |
| Profit (loss) carried forward | 14 | -€66,891 | -€117,356 | -€50,465 | -75.4% |
| Amounts payable | 17/49 | €129,802 | €171,354 | +€41,553 | +32.0% |
| Amounts payable after more than one year | 17 | €37,991 | €26,316 | -€11,676 | -30.7% |
| Financial debts | 170/4 | €37,991 | €26,316 | -€11,676 | -30.7% |
| Amounts payable within one year | 42/48 | €91,810 | €145,039 | +€53,229 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €13,509 | €11,676 | -€1,834 | -13.6% |
| Financial debts | 43 | €12,555 | €11,288 | -€1,267 | -10.1% |
| Credit institutions | 430/8 | €12,555 | €11,288 | -€1,267 | -10.1% |
| Trade debts | 44 | €48,118 | €103,866 | +€55,748 | +116% |
| Suppliers | 440/4 | €48,118 | €103,866 | +€55,748 | +116% |
| Taxes, remuneration and social security | 45 | €17,628 | €18,209 | +€581 | +3.3% |
| Taxes | 450/3 | €3,675 | €10,872 | +€7,198 | +196% |
| Remuneration and social security | 454/9 | €13,953 | €7,336 | -€6,617 | -47.4% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €164,038 | €107,306 | -€56,732 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,850 | €20,882 | +€32 | +0.2% |
| Other operating charges | 640/8 | €2,102 | €2,137 | +€35 | +1.7% |
| Gross operating margin | 9900 | €94,453 | €84,391 | -€10,062 | -10.7% |
| Operating profit (loss) | 9901 | -€92,537 | -€45,934 | +€46,602 | +50.4% |
| Financial income | 75/76B | €10,563 | €0 | -€10,563 | -100.0% |
| Recurring financial income | 75 | €2,824 | €0 | -€2,824 | -100.0% |
| Non-recurring financial income | 76B | €7,739 | - | -€7,739 | |
| Financial charges | 65/66B | €3,017 | €4,531 | +€1,513 | +50.2% |
| Recurring financial charges | 65 | €3,017 | €4,531 | +€1,513 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€84,991 | -€50,465 | +€34,526 | +40.6% |
| Income taxes | 67/77 | €854 | €0 | -€854 | -100% |
| Profit (loss) for the period | 9904 | -€85,844 | -€50,465 | +€35,380 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,844 | -€50,465 | +€35,380 | +41.2% |
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 19 October 2026 via checked.be.