ASSIST CONCEPT CONSTRUCT: 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 CONCEPT CONSTRUCT
Largest movements
- Receivables within one year +€88,402
up €88,402 (+168%), from €52,655 to €141,057
of which Trade receivables: +€86,591
- Profit (loss) carried forward +€44,202
up €44,202, from -€22,491 to €21,711
- Tax, wage and social debts +€28,697
up €28,697 (+81.4%), from €35,264 to €63,962
of which Taxes: +€24,617
- Other debts +€19,988
up €19,988 (+58.2%), from €34,347 to €54,335
- Trade debts -€6,324
no longer reported in 2025 (was €6,324)
- Gross operating margin +€102,611
up €102,611 (+402%), from €25,511 to €128,122
- Staff costs +€39,595
up €39,595 (+135%), from €29,247 to €68,842
- Taxes -€7,744
down €7,744 (-46.2%), from €16,773 to €9,029
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 | €56,444 | €143,007 | +€86,564 | +153% |
| Fixed assets | 21/28 | €1,935 | €1,432 | -€504 | -26.0% |
| Tangible fixed assets | 22/27 | €1,857 | €1,354 | -€504 | -27.1% |
| Plant, machinery and equipment | 23 | €162 | - | -€162 | |
| Furniture and vehicles | 24 | €1,695 | €1,354 | -€342 | -20.2% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €54,508 | €141,576 | +€87,068 | +160% |
| Amounts receivable within one year | 40/41 | €52,655 | €141,057 | +€88,402 | +168% |
| Trade receivables | 40 | €52,655 | €139,246 | +€86,591 | +164% |
| Other amounts receivable | 41 | - | €1,811 | +€1,811 | |
| Cash at bank and in hand | 54/58 | €1,853 | €519 | -€1,335 | -72.0% |
| Total equity and liabilities | 10/49 | €56,444 | €143,007 | +€86,564 | +153% |
| Equity | 10/15 | -€19,491 | €24,711 | +€44,202 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,491 | €21,711 | +€44,202 | |
| Amounts payable | 17/49 | €75,935 | €118,296 | +€42,362 | +55.8% |
| Amounts payable within one year | 42/48 | €75,935 | €118,296 | +€42,362 | +55.8% |
| Trade debts | 44 | €6,324 | - | -€6,324 | |
| Suppliers | 440/4 | €6,324 | - | -€6,324 | |
| Taxes, remuneration and social security | 45 | €35,264 | €63,962 | +€28,697 | +81.4% |
| Taxes | 450/3 | €24,927 | €49,544 | +€24,617 | +98.8% |
| Remuneration and social security | 454/9 | €10,337 | €14,418 | +€4,081 | +39.5% |
| Other amounts payable | 47/48 | €34,347 | €54,335 | +€19,988 | +58.2% |
| Remuneration, social security and pensions | 62 | €29,247 | €68,842 | +€39,595 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €504 | +€128 | +33.9% |
| Other operating charges | 640/8 | €2,173 | €1,528 | -€645 | -29.7% |
| Gross operating margin | 9900 | €25,511 | €128,122 | +€102,611 | +402% |
| Operating profit (loss) | 9901 | -€6,285 | €57,249 | +€63,534 | |
| Financial income | 75/76B | €0 | €456 | +€456 | +228,015% |
| Recurring financial income | 75 | €0 | €456 | +€456 | +228,015% |
| Financial charges | 65/66B | €3,642 | €4,474 | +€833 | +22.9% |
| Recurring financial charges | 65 | €3,642 | €4,474 | +€833 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,926 | €53,231 | +€63,157 | |
| Income taxes | 67/77 | €16,773 | €9,029 | -€7,744 | -46.2% |
| Profit (loss) for the period | 9904 | -€26,699 | €44,202 | +€70,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,699 | €44,202 | +€70,902 |
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 25 October 2026 via checked.be.