ASSIST-CONSTRUCT: 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.
ASSIST-CONSTRUCT
Largest movements
- Receivables within one year +€56,460
up €56,460 (+60.6%), from €93,140 to €149,600
of which Trade receivables: +€56,460
- Deferred charges and accrued income +€38,627
up €38,627 (+1937.0%), from €1,994 to €40,621
- Cash +€17,641
up €17,641 (+111.3%), from €15,855 to €33,496
mainly Other debts (+€224,578) and Net result for the year (+€94,810)
- Tangible fixed assets -€16,920
down €16,920 (-40.1%), from €42,169 to €25,250
of which Furniture and vehicles: -€16,789
- Stocks and contracts -€15,613
down €15,613 (-5.9%), from €263,777 to €248,164
- Other debts +€224,578
up €224,578 (+165.2%), from €135,979 to €360,558
- Reserves -€73,000
down €73,000 (-52.8%), from €138,294 to €65,294
- Profit (loss) carried forward -€62,190
down €62,190 (-81.3%), from €76,467 to €14,277
- Trade debts -€9,940
down €9,940 (-75.4%), from €13,184 to €3,244
- Debts after one year -€9,223
down €9,223 (-85.7%), from €10,760 to €1,537
- Gross operating margin +€25,427
up €25,427 (+19.9%), from €128,033 to €153,460
- Financial charges +€4,877
up €4,877 (+68.3%), from €7,138 to €12,015
- Other operating charges +€3,133
up €3,133 (+255.5%), from €1,226 to €4,360
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 | €416,935 | €497,131 | +€80,195 | +19.2% |
| Fixed assets | 21/28 | €42,169 | €25,250 | -€16,920 | -40.1% |
| Tangible fixed assets | 22/27 | €42,169 | €25,250 | -€16,920 | -40.1% |
| Plant, machinery and equipment | 23 | €580 | €450 | -€131 | -22.5% |
| Furniture and vehicles | 24 | €41,589 | €24,800 | -€16,789 | -40.4% |
| Current assets | 29/58 | €374,766 | €471,881 | +€97,115 | +25.9% |
| Stocks and contracts in progress | 3 | €263,777 | €248,164 | -€15,613 | -5.9% |
| Stocks | 30/36 | €263,777 | €248,164 | -€15,613 | -5.9% |
| Amounts receivable within one year | 40/41 | €93,140 | €149,600 | +€56,460 | +60.6% |
| Trade receivables | 40 | €83,818 | €140,278 | +€56,460 | +67.4% |
| Other amounts receivable | 41 | €9,322 | €9,322 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,855 | €33,496 | +€17,641 | +111.3% |
| Deferred charges and accrued income | 490/1 | €1,994 | €40,621 | +€38,627 | +1937.0% |
| Total equity and liabilities | 10/49 | €416,935 | €497,131 | +€80,195 | +19.2% |
| Equity | 10/15 | €233,360 | €98,170 | -€135,190 | -57.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,294 | €65,294 | -€73,000 | -52.8% |
| Distributable reserves | 133 | €138,294 | €65,294 | -€73,000 | -52.8% |
| Profit (loss) carried forward | 14 | €76,467 | €14,277 | -€62,190 | -81.3% |
| Amounts payable | 17/49 | €183,575 | €398,960 | +€215,386 | +117.3% |
| Amounts payable after more than one year | 17 | €10,760 | €1,537 | -€9,223 | -85.7% |
| Financial debts | 170/4 | €10,760 | €1,537 | -€9,223 | -85.7% |
| Amounts payable within one year | 42/48 | €166,749 | €385,787 | +€219,038 | +131.4% |
| Current portion of amounts payable after more than one year | 42 | €9,223 | €9,223 | = | 0.0% |
| Trade debts | 44 | €13,184 | €3,244 | -€9,940 | -75.4% |
| Suppliers | 440/4 | €13,184 | €3,244 | -€9,940 | -75.4% |
| Taxes, remuneration and social security | 45 | €8,363 | €12,763 | +€4,400 | +52.6% |
| Taxes | 450/3 | €8,363 | €12,763 | +€4,400 | +52.6% |
| Other amounts payable | 47/48 | €135,979 | €360,558 | +€224,578 | +165.2% |
| Accrued charges and deferred income | 492/3 | €6,066 | €11,636 | +€5,570 | +91.8% |
| Non-recurring operating income | 76A | €999 | - | -€999 | |
| Remuneration, social security and pensions | 62 | €789 | - | -€789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,865 | €16,920 | +€54 | +0.3% |
| Other operating charges | 640/8 | €1,226 | €4,360 | +€3,133 | +255.5% |
| Gross operating margin | 9900 | €128,033 | €153,460 | +€25,427 | +19.9% |
| Operating profit (loss) | 9901 | €109,153 | €132,181 | +€23,028 | +21.1% |
| Financial income | 75/76B | €55 | €687 | +€631 | +1138.4% |
| Recurring financial income | 75 | €55 | €687 | +€631 | +1138.4% |
| Financial charges | 65/66B | €7,138 | €12,015 | +€4,877 | +68.3% |
| Recurring financial charges | 65 | €7,138 | €12,015 | +€4,877 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €102,070 | €120,853 | +€18,783 | +18.4% |
| Income taxes | 67/77 | €24,747 | €26,043 | +€1,296 | +5.2% |
| Profit (loss) for the period | 9904 | €77,323 | €94,810 | +€17,487 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,323 | €94,810 | +€17,487 | +22.6% |
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 29 September 2026 via checked.be.