ASSECO CONSULT: 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.
ASSECO CONSULT
Largest movements
- Receivables within one year +€22,341
up €22,341 (+49.9%), from €44,756 to €67,097
of which Trade receivables: +€25,860
- Profit (loss) carried forward +€13,577
up €13,577 (+6624.9%), from €205 to €13,782
- Other debts +€9,116
up €9,116 (+23.5%), from €38,856 to €47,973
- Trade debts +€3,042
new in 2025: €3,042
- Reserves -€2,500
down €2,500 (-2.2%), from €113,000 to €110,500
of which Distributable reserves: -€2,500
- Gross operating margin -€1,582
down €1,582 (-3.5%), from €45,211 to €43,628
- Financial charges +€1,317
up €1,317 (+227.8%), from €578 to €1,895
- Taxes +€822
up €822 (+7.2%), from €11,481 to €12,303
- Depreciation -€705
down €705 (-45.2%), from €1,559 to €854
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 | €163,171 | €187,011 | +€23,840 | +14.6% |
| Fixed assets | 21/28 | €1,550 | €2,756 | +€1,206 | +77.8% |
| Tangible fixed assets | 22/27 | €1,550 | €2,756 | +€1,206 | +77.8% |
| Plant, machinery and equipment | 23 | €145 | - | -€145 | |
| Furniture and vehicles | 24 | €1,405 | €2,756 | +€1,351 | +96.2% |
| Current assets | 29/58 | €161,621 | €184,255 | +€22,634 | +14.0% |
| Amounts receivable within one year | 40/41 | €44,756 | €67,097 | +€22,341 | +49.9% |
| Trade receivables | 40 | €41,237 | €67,097 | +€25,860 | +62.7% |
| Other amounts receivable | 41 | €3,519 | - | -€3,519 | |
| Cash at bank and in hand | 54/58 | €114,476 | €114,709 | +€233 | +0.2% |
| Deferred charges and accrued income | 490/1 | €2,389 | €2,449 | +€60 | +2.5% |
| Total equity and liabilities | 10/49 | €163,171 | €187,011 | +€23,840 | +14.6% |
| Equity | 10/15 | €118,205 | €129,282 | +€11,077 | +9.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,000 | €110,500 | -€2,500 | -2.2% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €112,500 | €110,000 | -€2,500 | -2.2% |
| Profit (loss) carried forward | 14 | €205 | €13,782 | +€13,577 | +6624.9% |
| Amounts payable | 17/49 | €44,966 | €57,729 | +€12,763 | +28.4% |
| Amounts payable within one year | 42/48 | €44,966 | €57,729 | +€12,763 | +28.4% |
| Trade debts | 44 | - | €3,042 | +€3,042 | |
| Suppliers | 440/4 | - | €3,042 | +€3,042 | |
| Taxes, remuneration and social security | 45 | €6,110 | €6,714 | +€605 | +9.9% |
| Taxes | 450/3 | €6,110 | €6,714 | +€605 | +9.9% |
| Other amounts payable | 47/48 | €38,856 | €47,973 | +€9,116 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,559 | €854 | -€705 | -45.2% |
| Gross operating margin | 9900 | €45,211 | €43,628 | -€1,582 | -3.5% |
| Operating profit (loss) | 9901 | €43,652 | €42,775 | -€878 | -2.0% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €578 | €1,895 | +€1,317 | +227.8% |
| Recurring financial charges | 65 | €578 | €1,895 | +€1,317 | +227.8% |
| Profit (loss) for the period before taxes | 9903 | €43,114 | €40,880 | -€2,234 | -5.2% |
| Income taxes | 67/77 | €11,481 | €12,303 | +€822 | +7.2% |
| Profit (loss) for the period | 9904 | €31,633 | €28,577 | -€3,056 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,633 | €28,577 | -€3,056 | -9.7% |
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 9 October 2026 via checked.be.