ASSILIO: 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.
ASSILIO
Largest movements
- Cash -€36,106
down €36,106 (-43.5%), from €82,947 to €46,841
mainly Other debts (-€16,182) and Net result for the year (-€13,226)
- Receivables within one year +€10,281
up €10,281 (+231.9%), from €4,433 to €14,714
of which Trade receivables: +€14,714
- Other debts -€16,182
down €16,182 (-60.7%), from €26,638 to €10,456
- Profit (loss) carried forward -€13,226
new in 2025: -€13,226
- Tax, wage and social debts +€2,791
up €2,791 (+97.9%), from €2,850 to €5,641
- Gross operating margin -€53,572
down €53,572, from €41,721 to -€11,852
- Taxes -€9,008
down €9,008 (-98.5%), from €9,149 to €141
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 | €88,061 | €62,126 | -€25,935 | -29.5% |
| Fixed assets | 21/28 | €610 | €148 | -€462 | -75.7% |
| Tangible fixed assets | 22/27 | €610 | €148 | -€462 | -75.7% |
| Furniture and vehicles | 24 | €610 | €148 | -€462 | -75.7% |
| Current assets | 29/58 | €87,451 | €61,978 | -€25,473 | -29.1% |
| Amounts receivable within one year | 40/41 | €4,433 | €14,714 | +€10,281 | +231.9% |
| Trade receivables | 40 | - | €14,714 | +€14,714 | |
| Other amounts receivable | 41 | €4,433 | - | -€4,433 | |
| Cash at bank and in hand | 54/58 | €82,947 | €46,841 | -€36,106 | -43.5% |
| Deferred charges and accrued income | 490/1 | €71 | €424 | +€352 | +494.0% |
| Total equity and liabilities | 10/49 | €88,061 | €62,126 | -€25,935 | -29.5% |
| Equity | 10/15 | €57,328 | €44,102 | -€13,226 | -23.1% |
| Reserves | 13 | €57,328 | €57,328 | = | 0.0% |
| Distributable reserves | 133 | €57,328 | €57,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,226 | -€13,226 | |
| Amounts payable | 17/49 | €30,733 | €18,024 | -€12,709 | -41.4% |
| Amounts payable within one year | 42/48 | €30,733 | €18,024 | -€12,709 | -41.4% |
| Trade debts | 44 | €1,246 | €1,927 | +€681 | +54.7% |
| Suppliers | 440/4 | €1,246 | €1,927 | +€681 | +54.7% |
| Taxes, remuneration and social security | 45 | €2,850 | €5,641 | +€2,791 | +97.9% |
| Taxes | 450/3 | €2,850 | €5,641 | +€2,791 | +97.9% |
| Other amounts payable | 47/48 | €26,638 | €10,456 | -€16,182 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €462 | = | 0.0% |
| Other operating charges | 640/8 | €669 | €692 | +€23 | +3.5% |
| Gross operating margin | 9900 | €41,721 | -€11,852 | -€53,572 | |
| Operating profit (loss) | 9901 | €40,589 | -€13,006 | -€53,595 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +9933.3% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +9933.3% |
| Financial charges | 65/66B | €183 | €88 | -€96 | -52.1% |
| Recurring financial charges | 65 | €183 | €88 | -€96 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €40,406 | -€13,085 | -€53,491 | |
| Income taxes | 67/77 | €9,149 | €141 | -€9,008 | -98.5% |
| Profit (loss) for the period | 9904 | €31,257 | -€13,226 | -€44,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,257 | -€13,226 | -€44,483 |
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 4 October 2026 via checked.be.