ASSEC-IT: 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.
ASSEC-IT
Largest movements
- Cash +€14,573
up €14,573 (+56.9%), from €25,625 to €40,199
mainly Receivables within one year (+€9,490) and Net result for the year (+€2,267)
- Receivables within one year -€9,490
down €9,490 (-37.0%), from €25,621 to €16,131
of which Trade receivables: -€8,442
- Stocks and contracts -€1,554
no longer reported in 2025 (was €1,554)
- Tangible fixed assets -€578
down €578 (-34.0%), from €1,702 to €1,123
- Profit (loss) carried forward +€2,267
up €2,267 (+6.6%), from €34,514 to €36,781
- Tax, wage and social debts +€1,273
up €1,273 (+410%), from €310 to €1,583
- Trade debts -€587
down €587 (-14.1%), from €4,162 to €3,575
- Write-downs +€3,014
new in 2025: €3,014
- Gross operating margin +€1,097
up €1,097 (+17.6%), from €6,218 to €7,314
- Taxes -€743
down €743 (-56.7%), from €1,310 to €567
- Depreciation +€545
up €545 (+1,643%), from €33 to €578
- Financial charges -€496
down €496 (-50.4%), from €984 to €488
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 | €54,560 | €57,510 | +€2,951 | +5.4% |
| Fixed assets | 21/28 | €1,759 | €1,181 | -€578 | -32.9% |
| Tangible fixed assets | 22/27 | €1,702 | €1,123 | -€578 | -34.0% |
| Furniture and vehicles | 24 | €1,702 | €1,123 | -€578 | -34.0% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €52,801 | €56,330 | +€3,529 | +6.7% |
| Stocks and contracts in progress | 3 | €1,554 | - | -€1,554 | |
| Stocks | 30/36 | €1,554 | - | -€1,554 | |
| Amounts receivable within one year | 40/41 | €25,621 | €16,131 | -€9,490 | -37.0% |
| Trade receivables | 40 | €19,140 | €10,698 | -€8,442 | -44.1% |
| Other amounts receivable | 41 | €6,481 | €5,433 | -€1,047 | -16.2% |
| Cash at bank and in hand | 54/58 | €25,625 | €40,199 | +€14,573 | +56.9% |
| Total equity and liabilities | 10/49 | €54,560 | €57,510 | +€2,951 | +5.4% |
| Equity | 10/15 | €49,574 | €51,841 | +€2,267 | +4.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,514 | €36,781 | +€2,267 | +6.6% |
| Amounts payable | 17/49 | €4,986 | €5,669 | +€683 | +13.7% |
| Amounts payable within one year | 42/48 | €4,986 | €5,669 | +€683 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €514 | €512 | -€2 | -0.4% |
| Trade debts | 44 | €4,162 | €3,575 | -€587 | -14.1% |
| Suppliers | 440/4 | €4,162 | €3,575 | -€587 | -14.1% |
| Taxes, remuneration and social security | 45 | €310 | €1,583 | +€1,273 | +410% |
| Taxes | 450/3 | €310 | €1,583 | +€1,273 | +410% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €578 | +€545 | +1,643% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,014 | +€3,014 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,218 | €7,314 | +€1,097 | +17.6% |
| Operating profit (loss) | 9901 | €5,797 | €3,322 | -€2,475 | -42.7% |
| Financial income | 75/76B | €127 | €0 | -€126 | -99.8% |
| Recurring financial income | 75 | €127 | €0 | -€126 | -99.8% |
| Financial charges | 65/66B | €984 | €488 | -€496 | -50.4% |
| Recurring financial charges | 65 | €984 | €488 | -€496 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €4,939 | €2,834 | -€2,105 | -42.6% |
| Income taxes | 67/77 | €1,310 | €567 | -€743 | -56.7% |
| Profit (loss) for the period | 9904 | €3,629 | €2,267 | -€1,362 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,629 | €2,267 | -€1,362 | -37.5% |
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 14 October 2026 via checked.be.