ASSAINICKEL: 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.
ASSAINICKEL
Largest movements
- Cash +€35,507
up €35,507 (+138%), from €25,697 to €61,204
mainly Receivables within one year (+€25,610) and Depreciation (+€9,920)
- Receivables within one year -€25,610
down €25,610 (-29.6%), from €86,638 to €61,028
of which Trade receivables: -€20,770
- Tangible fixed assets -€8,748
down €8,748 (-19.4%), from €45,131 to €36,383
of which Land and buildings: -€8,387
- Deferred charges and accrued income -€2,443
down €2,443 (-26.1%), from €9,348 to €6,905
- Debts after one year -€11,443
down €11,443 (-21.1%), from €54,352 to €42,910
- Profit (loss) carried forward +€7,614
up €7,614 (+13.7%), from €55,678 to €63,292
- Tax, wage and social debts +€4,171
up €4,171 (+3,107%), from €134 to €4,306
of which Taxes: +€2,171
- Write-downs -€17,508
down €17,508 (-100%), from €17,508 to €0
- Gross operating margin -€7,575
down €7,575 (-23.4%), from €32,396 to €24,821
- Taxes +€2,171
up €2,171 (+1,617%), from €134 to €2,306
- Depreciation +€1,079
up €1,079 (+12.2%), from €8,841 to €9,920
- Other operating charges +€746
up €746 (+34.5%), from €2,160 to €2,906
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 | €166,815 | €166,252 | -€563 | -0.3% |
| Fixed assets | 21/28 | €45,131 | €37,116 | -€8,015 | -17.8% |
| Tangible fixed assets | 22/27 | €45,131 | €36,383 | -€8,748 | -19.4% |
| Land and buildings | 22 | €40,872 | €32,486 | -€8,387 | -20.5% |
| Plant, machinery and equipment | 23 | €1,499 | €2,138 | +€639 | +42.6% |
| Furniture and vehicles | 24 | €2,760 | €1,760 | -€1,000 | -36.2% |
| Financial fixed assets | 28 | - | €732 | +€732 | |
| Current assets | 29/58 | €121,684 | €129,137 | +€7,453 | +6.1% |
| Amounts receivable within one year | 40/41 | €86,638 | €61,028 | -€25,610 | -29.6% |
| Trade receivables | 40 | €71,440 | €50,670 | -€20,770 | -29.1% |
| Other amounts receivable | 41 | €15,198 | €10,358 | -€4,841 | -31.9% |
| Cash at bank and in hand | 54/58 | €25,697 | €61,204 | +€35,507 | +138% |
| Deferred charges and accrued income | 490/1 | €9,348 | €6,905 | -€2,443 | -26.1% |
| Total equity and liabilities | 10/49 | €166,815 | €166,252 | -€563 | -0.3% |
| Equity | 10/15 | €98,734 | €106,348 | +€7,614 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,656 | €30,656 | = | 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% |
| Distributable reserves | 133 | €28,796 | €28,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,678 | €63,292 | +€7,614 | +13.7% |
| Amounts payable | 17/49 | €68,081 | €59,904 | -€8,176 | -12.0% |
| Amounts payable after more than one year | 17 | €54,352 | €42,910 | -€11,443 | -21.1% |
| Financial debts | 170/4 | €54,352 | €42,910 | -€11,443 | -21.1% |
| Amounts payable within one year | 42/48 | €13,728 | €16,994 | +€3,266 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €11,443 | €11,443 | = | 0.0% |
| Trade debts | 44 | €2,117 | €1,212 | -€905 | -42.8% |
| Suppliers | 440/4 | €2,117 | €1,212 | -€905 | -42.8% |
| Taxes, remuneration and social security | 45 | €134 | €4,306 | +€4,171 | +3,107% |
| Taxes | 450/3 | €134 | €2,306 | +€2,171 | +1,617% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €34 | €34 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,841 | €9,920 | +€1,079 | +12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,508 | €0 | -€17,508 | -100% |
| Other operating charges | 640/8 | €2,160 | €2,906 | +€746 | +34.5% |
| Gross operating margin | 9900 | €32,396 | €24,821 | -€7,575 | -23.4% |
| Operating profit (loss) | 9901 | €3,887 | €11,994 | +€8,107 | +209% |
| Financial income | 75/76B | €311 | €800 | +€489 | +157% |
| Recurring financial income | 75 | €311 | €800 | +€489 | +157% |
| Financial charges | 65/66B | €3,216 | €2,875 | -€342 | -10.6% |
| Recurring financial charges | 65 | €3,216 | €2,875 | -€342 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €982 | €9,919 | +€8,937 | +910% |
| Income taxes | 67/77 | €134 | €2,306 | +€2,171 | +1,617% |
| Profit (loss) for the period | 9904 | €848 | €7,614 | +€6,766 | +798% |
| Profit (loss) for the period to be appropriated | 9905 | €848 | €7,614 | +€6,766 | +798% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.