ASSAYERS BENELUX: 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.
ASSAYERS BENELUX
Largest movements
- Receivables within one year -€10,868
down €10,868 (-20.3%), from €53,634 to €42,766
of which Trade receivables: -€9,602
- Cash +€8,143
up €8,143 (+76.3%), from €10,676 to €18,819
mainly Net result for the year (+€290,534) and Receivables within one year (+€10,868)
- Tangible fixed assets -€3,336
down €3,336 (-74.1%), from €4,499 to €1,163
of which Plant, machinery and equipment: -€1,936
- Deferred charges and accrued income -€1,735
down €1,735 (-84.6%), from €2,052 to €317
- Advances received -€298,758
down €298,758 (-100.0%), from €298,758 to €0
- Profit (loss) carried forward +€290,534
up €290,534 (+56.0%), from -€518,356 to -€227,822
- Trade debts -€10,108
down €10,108 (-16.0%), from €63,214 to €53,107
- Other debts +€6,832
up €6,832 (+286.8%), from €2,382 to €9,213
- Tax, wage and social debts +€3,704
up €3,704 (+7.9%), from €47,046 to €50,751
of which Taxes: +€10,271
- Gross operating margin +€420,357
up €420,357 (+126.4%), from €332,432 to €752,789
- Staff costs -€35,445
down €35,445 (-7.4%), from €480,287 to €444,842
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 | €77,465 | €69,670 | -€7,795 | -10.1% |
| Fixed assets | 21/28 | €11,103 | €7,767 | -€3,336 | -30.0% |
| Tangible fixed assets | 22/27 | €4,499 | €1,163 | -€3,336 | -74.1% |
| Plant, machinery and equipment | 23 | €2,451 | €516 | -€1,936 | -79.0% |
| Furniture and vehicles | 24 | €2,047 | €647 | -€1,400 | -68.4% |
| Financial fixed assets | 28 | €6,604 | €6,604 | = | 0.0% |
| Current assets | 29/58 | €66,362 | €61,903 | -€4,460 | -6.7% |
| Amounts receivable within one year | 40/41 | €53,634 | €42,766 | -€10,868 | -20.3% |
| Trade receivables | 40 | €51,509 | €41,906 | -€9,602 | -18.6% |
| Other amounts receivable | 41 | €2,125 | €860 | -€1,265 | -59.5% |
| Cash at bank and in hand | 54/58 | €10,676 | €18,819 | +€8,143 | +76.3% |
| Deferred charges and accrued income | 490/1 | €2,052 | €317 | -€1,735 | -84.6% |
| Total equity and liabilities | 10/49 | €77,465 | €69,670 | -€7,795 | -10.1% |
| Equity | 10/15 | -€410,286 | -€119,751 | +€290,534 | +70.8% |
| Contributions | 10/11 | €95,987 | €95,987 | = | 0.0% |
| Capital | 10 | €95,987 | €95,987 | = | 0.0% |
| Issued capital | 100 | €95,987 | €95,987 | = | 0.0% |
| Reserves | 13 | €12,084 | €12,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,807 | €1,807 | = | 0.0% |
| Legal reserve | 130 | €1,807 | €1,807 | = | 0.0% |
| Distributable reserves | 133 | €10,277 | €10,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€518,356 | -€227,822 | +€290,534 | +56.0% |
| Amounts payable | 17/49 | €487,751 | €189,421 | -€298,330 | -61.2% |
| Amounts payable after more than one year | 17 | €76,350 | €76,350 | = | 0.0% |
| Financial debts | 170/4 | €76,350 | €76,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €411,400 | €113,070 | -€298,330 | -72.5% |
| Trade debts | 44 | €63,214 | €53,107 | -€10,108 | -16.0% |
| Suppliers | 440/4 | €63,214 | €53,107 | -€10,108 | -16.0% |
| Advances received on contracts in progress | 46 | €298,758 | €0 | -€298,758 | -100.0% |
| Taxes, remuneration and social security | 45 | €47,046 | €50,751 | +€3,704 | +7.9% |
| Taxes | 450/3 | €835 | €11,106 | +€10,271 | +1230.4% |
| Remuneration and social security | 454/9 | €46,211 | €39,644 | -€6,567 | -14.2% |
| Other amounts payable | 47/48 | €2,382 | €9,213 | +€6,832 | +286.8% |
| Non-recurring operating income | 76A | €171 | €0 | -€171 | -100.0% |
| Remuneration, social security and pensions | 62 | €480,287 | €444,842 | -€35,445 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,481 | €3,336 | +€855 | +34.4% |
| Other operating charges | 640/8 | €1,090 | €1,538 | +€448 | +41.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €332,432 | €752,789 | +€420,357 | +126.4% |
| Operating profit (loss) | 9901 | -€151,426 | €303,074 | +€454,499 | |
| Financial income | 75/76B | €4,957 | €4,353 | -€604 | -12.2% |
| Recurring financial income | 75 | €4,957 | €4,353 | -€604 | -12.2% |
| Financial charges | 65/66B | €18,837 | €16,023 | -€2,815 | -14.9% |
| Recurring financial charges | 65 | €18,837 | €16,023 | -€2,815 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€165,306 | €291,404 | +€456,710 | |
| Income taxes | 67/77 | €1,037 | €870 | -€167 | -16.1% |
| Profit (loss) for the period | 9904 | -€166,343 | €290,534 | +€456,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€166,343 | €290,534 | +€456,877 |
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 11 October 2026 via checked.be.