ASSIST & MOI: 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 & MOI
Largest movements
- Receivables within one year -€28,533
down €28,533 (-8.9%), from €322,279 to €293,746
of which Trade receivables: -€34,774
- Cash +€28,235
up €28,235 (+64.1%), from €44,061 to €72,296
mainly Depreciation (+€37,617) and Trade debts (+€29,598)
- Tangible fixed assets -€24,870
down €24,870 (-41.3%), from €60,189 to €35,319
of which Furniture and vehicles: -€35,076
- Deferred charges and accrued income +€14,404
up €14,404 (+828%), from €1,740 to €16,144
- Financial fixed assets +€5,856
up €5,856 (+2,899%), from €202 to €6,058
- Debts after one year -€29,885
down €29,885 (-57.0%), from €52,471 to €22,586
- Trade debts +€29,598
up €29,598 (+55.5%), from €53,313 to €82,910
- Other debts -€4,500
down €4,500 (-17.0%), from €26,453 to €21,953
- Gross operating margin +€203,066
up €203,066 (+17.2%), from €1.2m to €1.4m
- Staff costs +€137,776
up €137,776 (+12.5%), from €1.1m to €1.2m
- Write-downs +€29,866
up €29,866 (+1,275%), from €2,342 to €32,208
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 | €428,471 | €423,562 | -€4,908 | -1.1% |
| Fixed assets | 21/28 | €60,391 | €41,377 | -€19,014 | -31.5% |
| Tangible fixed assets | 22/27 | €60,189 | €35,319 | -€24,870 | -41.3% |
| Plant, machinery and equipment | 23 | €383 | €10,589 | +€10,206 | +2,665% |
| Furniture and vehicles | 24 | €59,806 | €24,730 | -€35,076 | -58.6% |
| Financial fixed assets | 28 | €202 | €6,058 | +€5,856 | +2,899% |
| Current assets | 29/58 | €368,079 | €382,185 | +€14,105 | +3.8% |
| Amounts receivable within one year | 40/41 | €322,279 | €293,746 | -€28,533 | -8.9% |
| Trade receivables | 40 | €321,777 | €287,003 | -€34,774 | -10.8% |
| Other amounts receivable | 41 | €501 | €6,742 | +€6,241 | +1,245% |
| Cash at bank and in hand | 54/58 | €44,061 | €72,296 | +€28,235 | +64.1% |
| Deferred charges and accrued income | 490/1 | €1,740 | €16,144 | +€14,404 | +828% |
| Total equity and liabilities | 10/49 | €428,471 | €423,562 | -€4,908 | -1.1% |
| Equity | 10/15 | €95,294 | €94,573 | -€721 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,694 | €75,973 | -€721 | -0.9% |
| Amounts payable | 17/49 | €333,177 | €328,989 | -€4,188 | -1.3% |
| Amounts payable after more than one year | 17 | €52,471 | €22,586 | -€29,885 | -57.0% |
| Financial debts | 170/4 | €52,471 | €22,586 | -€29,885 | -57.0% |
| Amounts payable within one year | 42/48 | €280,706 | €306,403 | +€25,698 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €58,578 | €56,176 | -€2,402 | -4.1% |
| Trade debts | 44 | €53,313 | €82,910 | +€29,598 | +55.5% |
| Suppliers | 440/4 | €53,313 | €82,910 | +€29,598 | +55.5% |
| Taxes, remuneration and social security | 45 | €142,362 | €145,363 | +€3,001 | +2.1% |
| Taxes | 450/3 | €6,714 | €1,765 | -€4,950 | -73.7% |
| Remuneration and social security | 454/9 | €135,648 | €143,599 | +€7,951 | +5.9% |
| Other amounts payable | 47/48 | €26,453 | €21,953 | -€4,500 | -17.0% |
| Remuneration, social security and pensions | 62 | €1,099,699 | €1,237,475 | +€137,776 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,532 | €37,617 | -€11,915 | -24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,342 | €32,208 | +€29,866 | +1,275% |
| Other operating charges | 640/8 | €69,572 | €64,143 | -€5,429 | -7.8% |
| Gross operating margin | 9900 | €1,181,368 | €1,384,435 | +€203,066 | +17.2% |
| Operating profit (loss) | 9901 | -€39,776 | €12,992 | +€52,768 | |
| Financial income | 75/76B | €6,918 | €9,637 | +€2,719 | +39.3% |
| Recurring financial income | 75 | €6,918 | €9,637 | +€2,719 | +39.3% |
| Financial charges | 65/66B | €11,377 | €8,385 | -€2,993 | -26.3% |
| Recurring financial charges | 65 | €11,377 | €8,385 | -€2,993 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | -€44,236 | €14,244 | +€58,480 | |
| Income taxes | 67/77 | €358 | €3,200 | +€2,842 | +795% |
| Profit (loss) for the period | 9904 | -€44,593 | €11,044 | +€55,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,593 | €11,044 | +€55,638 |
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 16 October 2026 via checked.be.