@ 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
- Tangible fixed assets +€20,542
up €20,542 (+17.1%), from €120,130 to €140,672
of which Furniture and vehicles: +€20,047
- Receivables within one year -€19,832
down €19,832 (-16.0%), from €123,817 to €103,984
- Cash +€11,687
up €11,687 (+281%), from €4,165 to €15,852
mainly Depreciation (+€63,764) and Net result for the year (+€51,526)
- Stocks and contracts -€10,206
down €10,206 (-24.8%), from €41,168 to €30,961
- Short-term financial debts -€55,000
down €55,000 (-26.8%), from €205,111 to €150,111
- Profit (loss) carried forward +€51,526
up €51,526, from -€32,190 to €19,335
- Tax, wage and social debts +€17,005
up €17,005 (+21.0%), from €80,955 to €97,960
of which Taxes: +€16,525
- Trade debts -€12,644
down €12,644 (-90.4%), from €13,990 to €1,346
- Gross operating margin +€87,833
up €87,833 (+16.0%), from €547,584 to €635,417
- Staff costs +€20,108
up €20,108 (+4.3%), from €464,930 to €485,038
- Taxes +€11,860
up €11,860 (+74.5%), from €15,910 to €27,770
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 | €319,066 | €319,953 | +€887 | +0.3% |
| Fixed assets | 21/28 | €127,648 | €148,190 | +€20,542 | +16.1% |
| Tangible fixed assets | 22/27 | €120,130 | €140,672 | +€20,542 | +17.1% |
| Plant, machinery and equipment | 23 | €21,714 | €22,210 | +€496 | +2.3% |
| Furniture and vehicles | 24 | €98,416 | €118,462 | +€20,047 | +20.4% |
| Financial fixed assets | 28 | €7,519 | €7,519 | = | 0.0% |
| Current assets | 29/58 | €191,418 | €171,762 | -€19,655 | -10.3% |
| Stocks and contracts in progress | 3 | €41,168 | €30,961 | -€10,206 | -24.8% |
| Stocks | 30/36 | €41,168 | €30,961 | -€10,206 | -24.8% |
| Amounts receivable within one year | 40/41 | €123,817 | €103,984 | -€19,832 | -16.0% |
| Trade receivables | 40 | €123,817 | €103,984 | -€19,832 | -16.0% |
| Cash at bank and in hand | 54/58 | €4,165 | €15,852 | +€11,687 | +281% |
| Deferred charges and accrued income | 490/1 | €22,268 | €20,964 | -€1,304 | -5.9% |
| Total equity and liabilities | 10/49 | €319,066 | €319,953 | +€887 | +0.3% |
| Equity | 10/15 | €19,010 | €70,535 | +€51,526 | +271% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,190 | €19,335 | +€51,526 | |
| Amounts payable | 17/49 | €300,056 | €249,417 | -€50,639 | -16.9% |
| Amounts payable within one year | 42/48 | €300,056 | €249,417 | -€50,639 | -16.9% |
| Financial debts | 43 | €205,111 | €150,111 | -€55,000 | -26.8% |
| Credit institutions | 430/8 | €205,111 | €150,111 | -€55,000 | -26.8% |
| Trade debts | 44 | €13,990 | €1,346 | -€12,644 | -90.4% |
| Suppliers | 440/4 | €13,990 | €1,346 | -€12,644 | -90.4% |
| Taxes, remuneration and social security | 45 | €80,955 | €97,960 | +€17,005 | +21.0% |
| Taxes | 450/3 | €26,755 | €43,281 | +€16,525 | +61.8% |
| Remuneration and social security | 454/9 | €54,200 | €54,679 | +€479 | +0.9% |
| Remuneration, social security and pensions | 62 | €464,930 | €485,038 | +€20,108 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,512 | €63,764 | +€4,252 | +7.1% |
| Other operating charges | 640/8 | €4,996 | €7,005 | +€2,010 | +40.2% |
| Gross operating margin | 9900 | €547,584 | €635,417 | +€87,833 | +16.0% |
| Operating profit (loss) | 9901 | €18,147 | €79,609 | +€61,463 | +339% |
| Financial income | 75/76B | €337 | €399 | +€62 | +18.5% |
| Recurring financial income | 75 | €337 | €399 | +€62 | +18.5% |
| Financial charges | 65/66B | €734 | €713 | -€21 | -2.9% |
| Recurring financial charges | 65 | €734 | €713 | -€21 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €17,749 | €79,296 | +€61,546 | +347% |
| Income taxes | 67/77 | €15,910 | €27,770 | +€11,860 | +74.5% |
| Profit (loss) for the period | 9904 | €1,840 | €51,526 | +€49,686 | +2,701% |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | €51,526 | +€49,686 | +2,701% |
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 20 October 2026 via checked.be.