ASSIST P.C.: what changed
What changed
ASSIST P.C.
NACE 47.400, Retail sale of information and communication equipment
filed annual accounts (NBB)
Net result for the year
€62,175
2024 · €48,521+€13,655
Equity
€607,228
2024 · €545,053+€62,175
Cash
€202,204
2024 · €262,410-€60,207
Balance sheet total
€2.1m
2024 · €3.5m-€1.5m
Largest movements
Assets
- Deferred charges and accrued income -€1.2m
down €1.2m (-85.3%), from €1.5m to €212,808
- Stocks and contracts -€119,085
down €119,085 (-28.5%), from €417,920 to €298,835
- Cash -€60,207
down €60,207 (-22.9%), from €262,410 to €202,204
mainly Advances received (-€1.1m) and Trade debts (-€458,283)
Equity and liabilities
- Advances received -€1.1m
down €1.1m (-99.6%), from €1.1m to €4,185
- Trade debts -€458,283
down €458,283 (-43.4%), from €1.1m to €596,640
- Current portion of long-term debt +€121,353
up €121,353 (+48.1%), from €252,332 to €373,685
- Debts after one year -€96,327
down €96,327 (-28.5%), from €337,742 to €241,415
of which Financial debts: -€96,327
- Profit (loss) carried forward +€59,067
up €59,067 (+19.4%), from €305,089 to €364,156
Income statement
- Gross operating margin +€58,568
up €58,568 (+4.5%), from €1.3m to €1.4m
- Taxes +€21,832
new in 2025: €21,832
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,521
Gross operating margin
+€58,568
Staff costs
-€5,990
Depreciation
-€596
Other operating charges
-€541
Financial income
-€71
Financial charges
-€10,383
Taxes
-€21,832
Deferred taxes and other
-€5,500
Result 2025
€62,175
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€37,501
Investment
-€47,731
Financing
+€25,026
Cash 2024
€262,410
From operations (derived)
-€37,501
Net result for the year
+€62,175
Depreciation
+€99,437
Stocks and contracts
+€119,085
Receivables within one year
+€12,179
Deferred charges and accrued income
+€1.2m
Trade debts
-€458,283
Tax, wage and social debts
+€21,256
Advances received
-€1.1m
Other debts
+€641
Investment (derived)
-€47,731
Investment in fixed assets (net)
-€47,731
Financing
+€25,026
Debts after one year
-€96,327
Current portion of long-term debt
+€121,353
Cash 2025
€202,204
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,542,250 | €2,059,920 | -€1.5m | -41.8% |
| Fixed assets | 21/28 | €680,952 | €629,246 | -€51,706 | -7.6% |
| Intangible fixed assets | 21 | €203,376 | €168,926 | -€34,450 | -16.9% |
| Tangible fixed assets | 22/27 | €433,614 | €416,358 | -€17,256 | -4.0% |
| Land and buildings | 22 | €304,416 | €290,583 | -€13,833 | -4.5% |
| Furniture and vehicles | 24 | €9,004 | €13,404 | +€4,400 | +48.9% |
| Other tangible fixed assets | 26 | €120,194 | €112,371 | -€7,823 | -6.5% |
| Financial fixed assets | 28 | €43,961 | €43,961 | = | 0.0% |
| Current assets | 29/58 | €2,861,298 | €1,430,675 | -€1.4m | -50.0% |
| Amounts receivable after more than one year | 29 | €90,038 | €90,038 | = | 0.0% |
| Trade receivables | 290 | €90,038 | €90,038 | = | 0.0% |
| Stocks and contracts in progress | 3 | €417,920 | €298,835 | -€119,085 | -28.5% |
| Stocks | 30/36 | €417,920 | €298,835 | -€119,085 | -28.5% |
| Amounts receivable within one year | 40/41 | €638,969 | €626,790 | -€12,179 | -1.9% |
| Trade receivables | 40 | €623,451 | €614,572 | -€8,879 | -1.4% |
| Other amounts receivable | 41 | €15,518 | €12,218 | -€3,300 | -21.3% |
| Cash at bank and in hand | 54/58 | €262,410 | €202,204 | -€60,207 | -22.9% |
| Deferred charges and accrued income | 490/1 | €1,451,962 | €212,808 | -€1.2m | -85.3% |
| Total equity and liabilities | 10/49 | €3,542,250 | €2,059,920 | -€1.5m | -41.8% |
| Equity | 10/15 | €545,053 | €607,228 | +€62,175 | +11.4% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Reserves | 13 | €29,254 | €32,362 | +€3,109 | +10.6% |
| Non-distributable reserves | 130/1 | €14,092 | €17,201 | +€3,109 | +22.1% |
| Other | 1319 | €14,092 | €17,201 | +€3,109 | +22.1% |
| Tax-exempt reserves | 132 | €14,119 | €14,119 | = | 0.0% |
| Distributable reserves | 133 | €1,043 | €1,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,089 | €364,156 | +€59,067 | +19.4% |
| Amounts payable | 17/49 | €2,997,197 | €1,452,692 | -€1.5m | -51.5% |
| Amounts payable after more than one year | 17 | €337,742 | €241,415 | -€96,327 | -28.5% |
| Financial debts | 170/4 | €329,492 | €233,165 | -€96,327 | -29.2% |
| Other amounts payable | 178/9 | €8,250 | €8,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,659,455 | €1,211,277 | -€1.4m | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €252,332 | €373,685 | +€121,353 | +48.1% |
| Trade debts | 44 | €1,054,923 | €596,640 | -€458,283 | -43.4% |
| Suppliers | 440/4 | €1,054,923 | €596,640 | -€458,283 | -43.4% |
| Advances received on contracts in progress | 46 | €1,137,329 | €4,185 | -€1.1m | -99.6% |
| Taxes, remuneration and social security | 45 | €209,129 | €230,384 | +€21,256 | +10.2% |
| Taxes | 450/3 | €45,362 | €82,848 | +€37,485 | +82.6% |
| Remuneration and social security | 454/9 | €163,766 | €147,537 | -€16,229 | -9.9% |
| Other amounts payable | 47/48 | €5,742 | €6,383 | +€641 | +11.2% |
| Remuneration, social security and pensions | 62 | €1,118,104 | €1,124,094 | +€5,990 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,841 | €99,437 | +€596 | +0.6% |
| Other operating charges | 640/8 | €4,907 | €5,448 | +€541 | +11.0% |
| Gross operating margin | 9900 | €1,295,542 | €1,354,111 | +€58,568 | +4.5% |
| Operating profit (loss) | 9901 | €73,691 | €125,131 | +€51,440 | +69.8% |
| Financial income | 75/76B | €87 | €16 | -€71 | -81.2% |
| Recurring financial income | 75 | €87 | €16 | -€71 | -81.2% |
| Financial charges | 65/66B | €30,758 | €41,140 | +€10,383 | +33.8% |
| Recurring financial charges | 65 | €30,758 | €41,140 | +€10,383 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €43,021 | €84,007 | +€40,987 | +95.3% |
| Transfer from deferred taxes | 780 | €5,500 | - | -€5,500 | |
| Income taxes | 67/77 | - | €21,832 | +€21,832 | |
| Profit (loss) for the period | 9904 | €48,521 | €62,175 | +€13,655 | +28.1% |
| Transfer from tax-exempt reserves | 789 | €16,500 | - | -€16,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,021 | €62,175 | -€2,845 | -4.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.