ASSIST: 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.
ASSIST
Largest movements
- Cash -€12,037
down €12,037 (-24.6%), from €48,950 to €36,913
mainly Net result for the year (-€12,224) and Other debts (-€2,840)
- Tangible fixed assets -€2,488
down €2,488 (-4.2%), from €59,607 to €57,119
of which Land and buildings: -€2,020
- Profit (loss) carried forward -€12,224
down €12,224 (-3.3%), from -€369,254 to -€381,478
- Other debts -€2,840
down €2,840 (-0.7%), from €436,101 to €433,261
- Trade debts +€1,108
up €1,108 (+215%), from €515 to €1,623
- Financial income +€271
new in 2025: €271
- Other operating charges -€264
down €264 (-11.8%), from €2,240 to €1,976
- Gross operating margin +€110
up €110 (+1.4%), from -€7,822 to -€7,712
- Financial charges +€108
up €108 (+329%), from €33 to €140
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 | €108,872 | €94,835 | -€14,037 | -12.9% |
| Fixed assets | 21/28 | €59,607 | €57,119 | -€2,488 | -4.2% |
| Tangible fixed assets | 22/27 | €59,607 | €57,119 | -€2,488 | -4.2% |
| Land and buildings | 22 | €55,365 | €53,344 | -€2,020 | -3.6% |
| Plant, machinery and equipment | 23 | €930 | €462 | -€468 | -50.3% |
| Furniture and vehicles | 24 | €3,313 | €3,313 | = | 0.0% |
| Current assets | 29/58 | €49,265 | €37,716 | -€11,548 | -23.4% |
| Cash at bank and in hand | 54/58 | €48,950 | €36,913 | -€12,037 | -24.6% |
| Deferred charges and accrued income | 490/1 | €315 | €804 | +€489 | +155% |
| Total equity and liabilities | 10/49 | €108,872 | €94,835 | -€14,037 | -12.9% |
| Equity | 10/15 | -€327,922 | -€340,147 | -€12,224 | -3.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €10,345 | €10,345 | = | 0.0% |
| Distributable reserves | 133 | €10,345 | €10,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€369,254 | -€381,478 | -€12,224 | -3.3% |
| Amounts payable | 17/49 | €436,794 | €434,981 | -€1,813 | -0.4% |
| Amounts payable within one year | 42/48 | €436,794 | €434,981 | -€1,813 | -0.4% |
| Trade debts | 44 | €515 | €1,623 | +€1,108 | +215% |
| Suppliers | 440/4 | €515 | €1,623 | +€1,108 | +215% |
| Taxes, remuneration and social security | 45 | €178 | €97 | -€81 | -45.5% |
| Taxes | 450/3 | €178 | €97 | -€81 | -45.5% |
| Other amounts payable | 47/48 | €436,101 | €433,261 | -€2,840 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,488 | €2,488 | = | 0.0% |
| Other operating charges | 640/8 | €2,240 | €1,976 | -€264 | -11.8% |
| Gross operating margin | 9900 | -€7,822 | -€7,712 | +€110 | +1.4% |
| Operating profit (loss) | 9901 | -€12,551 | -€12,176 | +€374 | +3.0% |
| Financial income | 75/76B | - | €271 | +€271 | |
| Recurring financial income | 75 | - | €271 | +€271 | |
| Financial charges | 65/66B | €33 | €140 | +€108 | +329% |
| Recurring financial charges | 65 | €33 | €140 | +€108 | +329% |
| Profit (loss) for the period before taxes | 9903 | -€12,583 | -€12,046 | +€538 | +4.3% |
| Income taxes | 67/77 | €178 | €178 | +€0 | +0.2% |
| Profit (loss) for the period | 9904 | -€12,761 | -€12,224 | +€537 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,761 | -€12,224 | +€537 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.