ASSERT CONSULTING: 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.
ASSERT CONSULTING
Largest movements
- Cash -€3,070
down €3,070 (-15.5%), from €19,772 to €16,701
mainly Net result for the year (-€4,466) and Receivables within one year (-€404)
- Tangible fixed assets -€1,116
down €1,116 (-100.0%), from €1,116 to €0
- Receivables within one year +€404
up €404 (+4.4%), from €9,241 to €9,645
- Profit (loss) carried forward -€4,466
down €4,466 (-6.5%), from -€69,048 to -€73,513
- Other debts +€669
up €669 (+3.1%), from €21,502 to €22,171
- Depreciation -€2,728
down €2,728 (-71.0%), from €3,844 to €1,116
- Gross operating margin -€1,581
down €1,581 (-101.5%), from -€1,557 to -€3,139
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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 | €30,129 | €26,346 | -€3,783 | -12.6% |
| Fixed assets | 21/28 | €1,116 | €0 | -€1,116 | -100.0% |
| Tangible fixed assets | 22/27 | €1,116 | €0 | -€1,116 | -100.0% |
| Furniture and vehicles | 24 | €1,116 | €0 | -€1,116 | -100.0% |
| Current assets | 29/58 | €29,013 | €26,346 | -€2,666 | -9.2% |
| Amounts receivable within one year | 40/41 | €9,241 | €9,645 | +€404 | +4.4% |
| Other amounts receivable | 41 | €9,241 | €9,645 | +€404 | +4.4% |
| Cash at bank and in hand | 54/58 | €19,772 | €16,701 | -€3,070 | -15.5% |
| Total equity and liabilities | 10/49 | €30,129 | €26,346 | -€3,783 | -12.6% |
| Equity | 10/15 | €8,573 | €4,107 | -€4,466 | -52.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,220 | €65,220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €57,220 | €57,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,048 | -€73,513 | -€4,466 | -6.5% |
| Amounts payable | 17/49 | €21,557 | €22,240 | +€683 | +3.2% |
| Amounts payable within one year | 42/48 | €21,557 | €22,240 | +€683 | +3.2% |
| Trade debts | 44 | €54 | €68 | +€14 | +25.4% |
| Suppliers | 440/4 | €54 | €68 | +€14 | +25.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,502 | €22,171 | +€669 | +3.1% |
| Non-recurring operating income | 76A | €2,500 | €0 | -€2,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,844 | €1,116 | -€2,728 | -71.0% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€1,557 | -€3,139 | -€1,581 | -101.5% |
| Operating profit (loss) | 9901 | -€5,906 | -€4,375 | +€1,531 | +25.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €87 | €91 | +€3 | +3.7% |
| Recurring financial charges | 65 | €87 | €91 | +€3 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,989 | -€4,466 | +€1,523 | +25.4% |
| Profit (loss) for the period | 9904 | -€5,989 | -€4,466 | +€1,523 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,989 | -€4,466 | +€1,523 | +25.4% |
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 5 October 2026 via checked.be.