ASSISE: 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.
ASSISE
Largest movements
- Deferred charges and accrued income -€9,647
down €9,647 (-95.5%), from €10,101 to €454
- Tangible fixed assets -€4,198
down €4,198 (-35.0%), from €11,996 to €7,798
of which Plant, machinery and equipment: -€4,096
- Intangible fixed assets +€2,910
new in 2025: €2,910
- Cash -€728
down €728 (-90.7%), from €802 to €75
mainly Net result for the year (-€9,682) and Investment in fixed assets (net) (-€5,898)
- Receivables within one year -€505
no longer reported in 2025 (was €505)
- Profit (loss) carried forward -€9,682
down €9,682 (-367.8%), from -€2,633 to -€12,315
- Other debts -€2,676
down €2,676 (-14.4%), from €18,565 to €15,889
- Trade debts +€863
new in 2025: €863
- Accrued charges and deferred income -€727
no longer reported in 2025 (was €727)
- Gross operating margin -€13,043
down €13,043, from €11,009 to -€2,034
- Other operating charges -€326
down €326 (-59.7%), from €546 to €220
- Depreciation -€223
down €223 (-3.0%), from €7,410 to €7,187
- Financial charges -€114
down €114 (-63.5%), from €180 to €66
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 | €23,405 | €11,237 | -€12,168 | -52.0% |
| Fixed assets | 21/28 | €11,996 | €10,708 | -€1,289 | -10.7% |
| Intangible fixed assets | 21 | - | €2,910 | +€2,910 | |
| Tangible fixed assets | 22/27 | €11,996 | €7,798 | -€4,198 | -35.0% |
| Plant, machinery and equipment | 23 | €8,063 | €3,968 | -€4,096 | -50.8% |
| Furniture and vehicles | 24 | €3,933 | €3,831 | -€103 | -2.6% |
| Current assets | 29/58 | €11,408 | €529 | -€10,879 | -95.4% |
| Amounts receivable within one year | 40/41 | €505 | - | -€505 | |
| Trade receivables | 40 | €505 | - | -€505 | |
| Cash at bank and in hand | 54/58 | €802 | €75 | -€728 | -90.7% |
| Deferred charges and accrued income | 490/1 | €10,101 | €454 | -€9,647 | -95.5% |
| Total equity and liabilities | 10/49 | €23,405 | €11,237 | -€12,168 | -52.0% |
| Equity | 10/15 | €3,367 | -€6,315 | -€9,682 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,633 | -€12,315 | -€9,682 | -367.8% |
| Amounts payable | 17/49 | €20,037 | €17,551 | -€2,486 | -12.4% |
| Amounts payable within one year | 42/48 | €19,310 | €17,551 | -€1,759 | -9.1% |
| Financial debts | 43 | €68 | - | -€68 | |
| Credit institutions | 430/8 | €68 | - | -€68 | |
| Trade debts | 44 | - | €863 | +€863 | |
| Suppliers | 440/4 | - | €863 | +€863 | |
| Taxes, remuneration and social security | 45 | €678 | €799 | +€121 | +17.9% |
| Taxes | 450/3 | €678 | €799 | +€121 | +17.9% |
| Other amounts payable | 47/48 | €18,565 | €15,889 | -€2,676 | -14.4% |
| Accrued charges and deferred income | 492/3 | €727 | - | -€727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,410 | €7,187 | -€223 | -3.0% |
| Other operating charges | 640/8 | €546 | €220 | -€326 | -59.7% |
| Gross operating margin | 9900 | €11,009 | -€2,034 | -€13,043 | |
| Operating profit (loss) | 9901 | €3,053 | -€9,440 | -€12,494 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €180 | €66 | -€114 | -63.5% |
| Recurring financial charges | 65 | €180 | €66 | -€114 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €2,874 | -€9,506 | -€12,380 | |
| Income taxes | 67/77 | €208 | €176 | -€32 | -15.4% |
| Profit (loss) for the period | 9904 | €2,665 | -€9,682 | -€12,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,665 | -€9,682 | -€12,348 |
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 2 October 2026 via checked.be.