ASSFISC.be: 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.
ASSFISC.be
Largest movements
- Cash +€53,807
up €53,807 (+17.3%), from €311,043 to €364,850
mainly Depreciation (+€57,236) and Net result for the year (+€25,371)
- Intangible fixed assets -€41,048
down €41,048 (-72.5%), from €56,656 to €15,608
- Tangible fixed assets +€7,108
up €7,108 (+18.9%), from €37,631 to €44,739
of which Furniture and vehicles: +€8,218
- Receivables within one year -€6,450
down €6,450 (-6.1%), from €105,258 to €98,808
of which Other amounts receivable: -€7,861
- Other debts +€16,942
up €16,942 (+6.3%), from €268,743 to €285,685
- Tax, wage and social debts +€10,661
up €10,661 (+14.7%), from €72,717 to €83,377
of which Remuneration and social security: +€13,968
- Trade debts -€7,348
down €7,348 (-43.3%), from €16,967 to €9,618
- Reserves -€5,630
down €5,630 (-4.2%), from €133,430 to €127,800
- Gross operating margin +€78,402
up €78,402 (+18.6%), from €420,457 to €498,859
- Staff costs +€49,250
up €49,250 (+23.7%), from €207,934 to €257,184
- Depreciation -€15,150
down €15,150 (-20.9%), from €72,386 to €57,236
- Taxes +€10,881
up €10,881 (+207.2%), from €5,253 to €16,133
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 | €521,957 | €536,413 | +€14,456 | +2.8% |
| Fixed assets | 21/28 | €94,551 | €60,611 | -€33,940 | -35.9% |
| Intangible fixed assets | 21 | €56,656 | €15,608 | -€41,048 | -72.5% |
| Tangible fixed assets | 22/27 | €37,631 | €44,739 | +€7,108 | +18.9% |
| Furniture and vehicles | 24 | €32,364 | €40,582 | +€8,218 | +25.4% |
| Other tangible fixed assets | 26 | €5,267 | €4,157 | -€1,110 | -21.1% |
| Financial fixed assets | 28 | €264 | €264 | = | 0.0% |
| Current assets | 29/58 | €427,406 | €475,802 | +€48,396 | +11.3% |
| Amounts receivable within one year | 40/41 | €105,258 | €98,808 | -€6,450 | -6.1% |
| Trade receivables | 40 | €93,915 | €95,325 | +€1,411 | +1.5% |
| Other amounts receivable | 41 | €11,343 | €3,483 | -€7,861 | -69.3% |
| Cash at bank and in hand | 54/58 | €311,043 | €364,850 | +€53,807 | +17.3% |
| Deferred charges and accrued income | 490/1 | €11,105 | €12,143 | +€1,039 | +9.4% |
| Total equity and liabilities | 10/49 | €521,957 | €536,413 | +€14,456 | +2.8% |
| Equity | 10/15 | €147,573 | €141,944 | -€5,629 | -3.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €133,430 | €127,800 | -€5,630 | -4.2% |
| Distributable reserves | 133 | €133,430 | €127,800 | -€5,630 | -4.2% |
| Profit (loss) carried forward | 14 | €7,843 | €7,844 | +€1 | 0.0% |
| Amounts payable | 17/49 | €374,383 | €394,469 | +€20,086 | +5.4% |
| Amounts payable after more than one year | 17 | €2,197 | - | -€2,197 | |
| Financial debts | 170/4 | €2,197 | - | -€2,197 | |
| Amounts payable within one year | 42/48 | €363,677 | €380,878 | +€17,201 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €5,251 | €2,197 | -€3,054 | -58.2% |
| Trade debts | 44 | €16,967 | €9,618 | -€7,348 | -43.3% |
| Suppliers | 440/4 | €16,967 | €9,618 | -€7,348 | -43.3% |
| Taxes, remuneration and social security | 45 | €72,717 | €83,377 | +€10,661 | +14.7% |
| Taxes | 450/3 | €52,486 | €49,178 | -€3,308 | -6.3% |
| Remuneration and social security | 454/9 | €20,231 | €34,199 | +€13,968 | +69.0% |
| Other amounts payable | 47/48 | €268,743 | €285,685 | +€16,942 | +6.3% |
| Accrued charges and deferred income | 492/3 | €8,510 | €13,591 | +€5,081 | +59.7% |
| Non-recurring operating income | 76A | €5,620 | - | -€5,620 | |
| Remuneration, social security and pensions | 62 | €207,934 | €257,184 | +€49,250 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,386 | €57,236 | -€15,150 | -20.9% |
| Other operating charges | 640/8 | €6,805 | €6,273 | -€532 | -7.8% |
| Gross operating margin | 9900 | €420,457 | €498,859 | +€78,402 | +18.6% |
| Operating profit (loss) | 9901 | €133,332 | €178,166 | +€44,834 | +33.6% |
| Financial income | 75/76B | €1,838 | €1,151 | -€687 | -37.4% |
| Recurring financial income | 75 | €1,838 | €1,151 | -€687 | -37.4% |
| Financial charges | 65/66B | €133,186 | €137,813 | +€4,627 | +3.5% |
| Recurring financial charges | 65 | €133,186 | €137,813 | +€4,627 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €1,984 | €41,504 | +€39,520 | +1991.8% |
| Income taxes | 67/77 | €5,253 | €16,133 | +€10,881 | +207.2% |
| Profit (loss) for the period | 9904 | -€3,268 | €25,371 | +€28,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,268 | €25,371 | +€28,639 |
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.