ASSIST - COMPTA: 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 - COMPTA
Largest movements
- Receivables within one year -€62,457
down €62,457 (-19.4%), from €321,958 to €259,501
of which Other amounts receivable: -€43,104
- Cash -€3,320
down €3,320 (-68.6%), from €4,842 to €1,523
mainly Trade debts (-€57,486) and Tax, wage and social debts (-€8,204)
- Trade debts -€57,486
down €57,486 (-79.3%), from €72,524 to €15,038
- Tax, wage and social debts -€8,204
down €8,204 (-27.5%), from €29,855 to €21,651
of which Remuneration and social security: -€6,388
- Gross operating margin -€40,518
down €40,518 (-18.2%), from €222,244 to €181,726
- Staff costs -€39,364
down €39,364 (-20.1%), from €196,029 to €156,665
- Write-downs +€7,179
new in 2025: €7,179
- Taxes -€2,712
down €2,712 (-35.3%), from €7,681 to €4,969
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 | €328,292 | €262,099 | -€66,193 | -20.2% |
| Current assets | 29/58 | €328,292 | €262,099 | -€66,193 | -20.2% |
| Amounts receivable within one year | 40/41 | €321,958 | €259,501 | -€62,457 | -19.4% |
| Trade receivables | 40 | €44,549 | €25,196 | -€19,354 | -43.4% |
| Other amounts receivable | 41 | €277,409 | €234,305 | -€43,104 | -15.5% |
| Cash at bank and in hand | 54/58 | €4,842 | €1,523 | -€3,320 | -68.6% |
| Deferred charges and accrued income | 490/1 | €1,492 | €1,076 | -€416 | -27.9% |
| Total equity and liabilities | 10/49 | €328,292 | €262,099 | -€66,193 | -20.2% |
| Equity | 10/15 | €198,194 | €201,109 | +€2,915 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,705 | €7,705 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Tax-exempt reserves | 132 | €5,705 | €5,705 | = | 0.0% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €170,489 | €173,404 | +€2,915 | +1.7% |
| Amounts payable | 17/49 | €130,098 | €60,990 | -€69,108 | -53.1% |
| Amounts payable within one year | 42/48 | €129,459 | €60,990 | -€68,469 | -52.9% |
| Financial debts | 43 | €16,045 | €16,136 | +€91 | +0.6% |
| Credit institutions | 430/8 | €16,045 | €16,136 | +€91 | +0.6% |
| Trade debts | 44 | €72,524 | €15,038 | -€57,486 | -79.3% |
| Suppliers | 440/4 | €72,524 | €15,038 | -€57,486 | -79.3% |
| Taxes, remuneration and social security | 45 | €29,855 | €21,651 | -€8,204 | -27.5% |
| Taxes | 450/3 | €3,230 | €1,414 | -€1,816 | -56.2% |
| Remuneration and social security | 454/9 | €26,625 | €20,237 | -€6,388 | -24.0% |
| Other amounts payable | 47/48 | €11,035 | €8,165 | -€2,870 | -26.0% |
| Accrued charges and deferred income | 492/3 | €639 | €0 | -€639 | -100% |
| Non-recurring operating income | 76A | €21 | €0 | -€21 | -100% |
| Remuneration, social security and pensions | 62 | €196,029 | €156,665 | -€39,364 | -20.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,179 | +€7,179 | |
| Other operating charges | 640/8 | €1,877 | €706 | -€1,171 | -62.4% |
| Gross operating margin | 9900 | €222,244 | €181,726 | -€40,518 | -18.2% |
| Operating profit (loss) | 9901 | €24,337 | €17,175 | -€7,162 | -29.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €1,762 | €1,126 | -€636 | -36.1% |
| Recurring financial charges | 65 | €1,762 | €1,126 | -€636 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €22,575 | €16,049 | -€6,526 | -28.9% |
| Income taxes | 67/77 | €7,681 | €4,969 | -€2,712 | -35.3% |
| Profit (loss) for the period | 9904 | €14,895 | €11,081 | -€3,814 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,895 | €11,081 | -€3,814 | -25.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.