ASSETTE: 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.
ASSETTE
Largest movements
- Receivables after one year +€46,500
up €46,500 (+106.9%), from €43,500 to €90,000
- Cash +€21,308
up €21,308 (+93.6%), from €22,768 to €44,076
mainly Debts after one year (+€44,861) and Net result for the year (+€41,696)
- Tangible fixed assets +€11,644
new in 2025: €11,644
- Deferred charges and accrued income +€3,109
up €3,109 (+447.8%), from €694 to €3,803
- Receivables within one year +€2,755
up €2,755 (+10.7%), from €25,652 to €28,407
of which Trade receivables: +€2,299
- Debts after one year +€44,861
up €44,861 (+448.6%), from €10,000 to €54,861
- Reserves +€41,500
up €41,500 (+69.7%), from €59,500 to €101,000
- Current portion of long-term debt +€28,333
new in 2025: €28,333
- Other debts -€18,538
down €18,538 (-87.0%), from €21,303 to €2,764
- Trade debts -€7,784
down €7,784 (-76.1%), from €10,223 to €2,439
- Gross operating margin -€6,707
down €6,707 (-10.9%), from €61,457 to €54,750
- Taxes -€2,318
down €2,318 (-17.6%), from €13,194 to €10,877
- Financial charges +€1,672
up €1,672 (+97.1%), from €1,722 to €3,394
- Financial income +€1,285
up €1,285 (+282.0%), from €456 to €1,741
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 | €117,614 | €202,930 | +€85,316 | +72.5% |
| Fixed assets | 21/28 | €25,000 | €36,644 | +€11,644 | +46.6% |
| Tangible fixed assets | 22/27 | - | €11,644 | +€11,644 | |
| Other tangible fixed assets | 26 | - | €11,644 | +€11,644 | |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €92,614 | €166,286 | +€73,672 | +79.5% |
| Amounts receivable after more than one year | 29 | €43,500 | €90,000 | +€46,500 | +106.9% |
| Other amounts receivable | 291 | €43,500 | €90,000 | +€46,500 | +106.9% |
| Amounts receivable within one year | 40/41 | €25,652 | €28,407 | +€2,755 | +10.7% |
| Trade receivables | 40 | €25,652 | €27,951 | +€2,299 | +9.0% |
| Other amounts receivable | 41 | €0 | €456 | +€456 | |
| Cash at bank and in hand | 54/58 | €22,768 | €44,076 | +€21,308 | +93.6% |
| Deferred charges and accrued income | 490/1 | €694 | €3,803 | +€3,109 | +447.8% |
| Total equity and liabilities | 10/49 | €117,614 | €202,930 | +€85,316 | +72.5% |
| Equity | 10/15 | €64,583 | €106,279 | +€41,696 | +64.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,500 | €101,000 | +€41,500 | +69.7% |
| Distributable reserves | 133 | €59,500 | €101,000 | +€41,500 | +69.7% |
| Profit (loss) carried forward | 14 | €83 | €279 | +€196 | +236.6% |
| Amounts payable | 17/49 | €53,031 | €96,651 | +€43,620 | +82.3% |
| Amounts payable after more than one year | 17 | €10,000 | €54,861 | +€44,861 | +448.6% |
| Financial debts | 170/4 | €10,000 | €54,861 | +€44,861 | +448.6% |
| Amounts payable within one year | 42/48 | €40,996 | €40,750 | -€245 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | - | €28,333 | +€28,333 | |
| Trade debts | 44 | €10,223 | €2,439 | -€7,784 | -76.1% |
| Suppliers | 440/4 | €10,223 | €2,439 | -€7,784 | -76.1% |
| Taxes, remuneration and social security | 45 | €9,470 | €7,214 | -€2,256 | -23.8% |
| Taxes | 450/3 | €7,272 | €5,063 | -€2,210 | -30.4% |
| Remuneration and social security | 454/9 | €2,198 | €2,151 | -€47 | -2.1% |
| Other amounts payable | 47/48 | €21,303 | €2,764 | -€18,538 | -87.0% |
| Accrued charges and deferred income | 492/3 | €2,035 | €1,040 | -€995 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €296 | +€296 | |
| Other operating charges | 640/8 | €0 | €227 | +€227 | |
| Gross operating margin | 9900 | €61,457 | €54,750 | -€6,707 | -10.9% |
| Operating profit (loss) | 9901 | €61,457 | €54,226 | -€7,231 | -11.8% |
| Financial income | 75/76B | €456 | €1,741 | +€1,285 | +282.0% |
| Recurring financial income | 75 | €456 | €1,741 | +€1,285 | +282.0% |
| Financial charges | 65/66B | €1,722 | €3,394 | +€1,672 | +97.1% |
| Recurring financial charges | 65 | €1,722 | €3,394 | +€1,672 | +97.1% |
| Profit (loss) for the period before taxes | 9903 | €60,191 | €52,573 | -€7,618 | -12.7% |
| Income taxes | 67/77 | €13,194 | €10,877 | -€2,318 | -17.6% |
| Profit (loss) for the period | 9904 | €46,997 | €41,696 | -€5,301 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,997 | €41,696 | -€5,301 | -11.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.