ASSEMTECH: what changed
Two fiscal 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.
ASSEMTECH
Largest movements
- Tangible fixed assets +€10,440
up €10,440 (+84.6%), from €12,341 to €22,781
- Cash +€8,859
up €8,859 (+487.3%), from €1,818 to €10,677
mainly Debts after one year (+€13,331) and Net result for the year (+€4,299)
- Receivables within one year +€2,015
up €2,015 (+144.6%), from €1,394 to €3,409
of which Other amounts receivable: +€2,453
- Deferred charges and accrued income +€847
new in 2025: €847
- Debts after one year +€13,331
new in 2025: €13,331
- Profit (loss) carried forward +€4,299
up €4,299 (+58.4%), from -€7,363 to -€3,064
- Trade debts +€2,927
new in 2025: €2,927
- Current portion of long-term debt +€1,105
up €1,105 (+5.8%), from €18,916 to €20,021
- Tax, wage and social debts +€591
new in 2025: €591
- Gross operating margin +€11,984
up €11,984, from -€5,506 to €6,478
- Financial charges +€1,570
new in 2025: €1,570
of which Non-recurring financial charges: +€1,341
- Depreciation -€1,300
down €1,300 (-78.3%), from €1,659 to €359
- Taxes +€101
new in 2025: €101
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 | €15,552 | €37,814 | +€22,262 | +143.1% |
| Fixed assets | 21/28 | €12,341 | €22,881 | +€10,540 | +85.4% |
| Tangible fixed assets | 22/27 | €12,341 | €22,781 | +€10,440 | +84.6% |
| Furniture and vehicles | 24 | €12,341 | €22,781 | +€10,440 | +84.6% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €3,211 | €14,933 | +€11,722 | +365.0% |
| Amounts receivable within one year | 40/41 | €1,394 | €3,409 | +€2,015 | +144.6% |
| Trade receivables | 40 | €629 | €191 | -€438 | -69.6% |
| Other amounts receivable | 41 | €765 | €3,218 | +€2,453 | +320.9% |
| Cash at bank and in hand | 54/58 | €1,818 | €10,677 | +€8,859 | +487.3% |
| Deferred charges and accrued income | 490/1 | - | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €15,552 | €37,814 | +€22,262 | +143.1% |
| Equity | 10/15 | -€3,363 | €936 | +€4,299 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,363 | -€3,064 | +€4,299 | +58.4% |
| Amounts payable | 17/49 | €18,916 | €36,878 | +€17,962 | +95.0% |
| Amounts payable after more than one year | 17 | - | €13,331 | +€13,331 | |
| Financial debts | 170/4 | - | €13,331 | +€13,331 | |
| Amounts payable within one year | 42/48 | €18,916 | €23,539 | +€4,624 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €18,916 | €20,021 | +€1,105 | +5.8% |
| Trade debts | 44 | - | €2,927 | +€2,927 | |
| Suppliers | 440/4 | - | €2,927 | +€2,927 | |
| Taxes, remuneration and social security | 45 | - | €591 | +€591 | |
| Taxes | 450/3 | - | €591 | +€591 | |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €359 | -€1,300 | -78.3% |
| Other operating charges | 640/8 | €199 | €149 | -€50 | -25.2% |
| Gross operating margin | 9900 | -€5,506 | €6,478 | +€11,984 | |
| Operating profit (loss) | 9901 | -€7,363 | €5,970 | +€13,334 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | - | €1,570 | +€1,570 | |
| Recurring financial charges | 65 | - | €229 | +€229 | |
| Non-recurring financial charges | 66B | - | €1,341 | +€1,341 | |
| Profit (loss) for the period before taxes | 9903 | -€7,363 | €4,401 | +€11,764 | |
| Income taxes | 67/77 | - | €101 | +€101 | |
| Profit (loss) for the period | 9904 | -€7,363 | €4,299 | +€11,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,363 | €4,299 | +€11,663 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.