ASSIMILYZE: 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.
ASSIMILYZE
Largest movements
- Cash -€28,651
down €28,651 (-37.3%), from €76,773 to €48,122
mainly Debts after one year (-€17,547) and Trade debts (-€16,876)
- Tangible fixed assets -€13,626
down €13,626 (-7.0%), from €194,487 to €180,861
of which Land and buildings: -€12,634
- Deferred charges and accrued income +€6,828
up €6,828 (+548%), from €1,247 to €8,075
- Receivables within one year +€3,674
up €3,674 (+9.1%), from €40,516 to €44,190
of which Other amounts receivable: +€4,843
- Debts after one year -€17,547
down €17,547 (-22.1%), from €79,556 to €62,009
- Trade debts -€16,876
down €16,876 (-64.9%), from €26,022 to €9,147
- Other debts +€4,739
up €4,739 (+318%), from €1,489 to €6,228
- Gross operating margin -€45,860
down €45,860 (-67.0%), from €68,481 to €22,621
- Taxes -€13,003
down €13,003 (-93.0%), from €13,975 to €972
- Depreciation +€2,995
up €2,995 (+21.8%), from €13,766 to €16,761
- Financial charges -€1,759
down €1,759 (-38.9%), from €4,520 to €2,761
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.
Derived cash bridge
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 | €313,022 | €281,248 | -€31,774 | -10.2% |
| Fixed assets | 21/28 | €194,487 | €180,861 | -€13,626 | -7.0% |
| Tangible fixed assets | 22/27 | €194,487 | €180,861 | -€13,626 | -7.0% |
| Land and buildings | 22 | €180,724 | €168,091 | -€12,634 | -7.0% |
| Plant, machinery and equipment | 23 | €3,219 | €2,547 | -€672 | -20.9% |
| Furniture and vehicles | 24 | €10,544 | €10,224 | -€320 | -3.0% |
| Current assets | 29/58 | €118,536 | €100,387 | -€18,149 | -15.3% |
| Amounts receivable within one year | 40/41 | €40,516 | €44,190 | +€3,674 | +9.1% |
| Trade receivables | 40 | €38,331 | €37,162 | -€1,169 | -3.0% |
| Other amounts receivable | 41 | €2,185 | €7,028 | +€4,843 | +222% |
| Cash at bank and in hand | 54/58 | €76,773 | €48,122 | -€28,651 | -37.3% |
| Deferred charges and accrued income | 490/1 | €1,247 | €8,075 | +€6,828 | +548% |
| Total equity and liabilities | 10/49 | €313,022 | €281,248 | -€31,774 | -10.2% |
| Equity | 10/15 | €174,414 | €173,772 | -€643 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,193 | €148,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €146,333 | €146,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,021 | €19,378 | -€643 | -3.2% |
| Amounts payable | 17/49 | €138,608 | €107,476 | -€31,132 | -22.5% |
| Amounts payable after more than one year | 17 | €79,556 | €62,009 | -€17,547 | -22.1% |
| Financial debts | 170/4 | €79,556 | €62,009 | -€17,547 | -22.1% |
| Amounts payable within one year | 42/48 | €59,052 | €45,467 | -€13,585 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €17,085 | €17,547 | +€462 | +2.7% |
| Trade debts | 44 | €26,022 | €9,147 | -€16,876 | -64.9% |
| Suppliers | 440/4 | €26,022 | €9,147 | -€16,876 | -64.9% |
| Taxes, remuneration and social security | 45 | €14,456 | €12,546 | -€1,911 | -13.2% |
| Taxes | 450/3 | €9,321 | €12,546 | +€3,224 | +34.6% |
| Remuneration and social security | 454/9 | €5,135 | - | -€5,135 | |
| Other amounts payable | 47/48 | €1,489 | €6,228 | +€4,739 | +318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,766 | €16,761 | +€2,995 | +21.8% |
| Other operating charges | 640/8 | €3,216 | €2,931 | -€285 | -8.9% |
| Gross operating margin | 9900 | €68,481 | €22,621 | -€45,860 | -67.0% |
| Operating profit (loss) | 9901 | €51,499 | €2,930 | -€48,570 | -94.3% |
| Financial income | 75/76B | €89 | €160 | +€72 | +80.8% |
| Recurring financial income | 75 | €89 | €160 | +€72 | +80.8% |
| Financial charges | 65/66B | €4,520 | €2,761 | -€1,759 | -38.9% |
| Recurring financial charges | 65 | €4,520 | €2,761 | -€1,759 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €47,068 | €329 | -€46,739 | -99.3% |
| Income taxes | 67/77 | €13,975 | €972 | -€13,003 | -93.0% |
| Profit (loss) for the period | 9904 | €33,093 | -€643 | -€33,736 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,093 | -€643 | -€33,736 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.