ASSIST PARTNER: 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 PARTNER
Largest movements
- Cash +€46,883
up €46,883 (+72.2%), from €64,894 to €111,778
mainly Other debts (+€89,839) and Net result for the year (+€73,276)
- Receivables after one year -€45,067
no longer reported in 2025 (was €45,067)
- Receivables within one year +€9,939
up €9,939 (+208%), from €4,778 to €14,716
of which Other amounts receivable: +€13,721
- Tangible fixed assets -€9,746
down €9,746 (-2.6%), from €371,051 to €361,304
of which Furniture and vehicles: -€6,216
- Profit (loss) carried forward -€209,724
down €209,724 (-100.0%), from €209,814 to €90
- Reserves +€133,000
new in 2025: €133,000
- Other debts +€89,839
new in 2025: €89,839
- Debts after one year -€13,669
down €13,669 (-5.6%), from €244,247 to €230,579
- Gross operating margin +€21,717
up €21,717 (+20.2%), from €107,364 to €129,082
- Depreciation +€11,638
up €11,638 (+182%), from €6,404 to €18,042
- Other operating charges +€8,225
up €8,225 (+458%), from €1,794 to €10,019
- Financial charges -€2,209
down €2,209 (-21.5%), from €10,273 to €8,064
- Taxes +€1,775
up €1,775 (+9.1%), from €19,504 to €21,279
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 | €492,031 | €491,462 | -€569 | -0.1% |
| Fixed assets | 21/28 | €371,051 | €361,304 | -€9,746 | -2.6% |
| Tangible fixed assets | 22/27 | €371,051 | €361,304 | -€9,746 | -2.6% |
| Land and buildings | 22 | €353,904 | €350,373 | -€3,530 | -1.0% |
| Furniture and vehicles | 24 | €17,147 | €10,931 | -€6,216 | -36.3% |
| Current assets | 29/58 | €120,980 | €130,158 | +€9,178 | +7.6% |
| Amounts receivable after more than one year | 29 | €45,067 | - | -€45,067 | |
| Other amounts receivable | 291 | €45,067 | - | -€45,067 | |
| Amounts receivable within one year | 40/41 | €4,778 | €14,716 | +€9,939 | +208% |
| Trade receivables | 40 | €3,782 | - | -€3,782 | |
| Other amounts receivable | 41 | €996 | €14,716 | +€13,721 | +1,378% |
| Cash at bank and in hand | 54/58 | €64,894 | €111,778 | +€46,883 | +72.2% |
| Deferred charges and accrued income | 490/1 | €6,241 | €3,664 | -€2,577 | -41.3% |
| Total equity and liabilities | 10/49 | €492,031 | €491,462 | -€569 | -0.1% |
| Equity | 10/15 | €211,814 | €135,090 | -€76,724 | -36.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €133,000 | +€133,000 | |
| Distributable reserves | 133 | - | €133,000 | +€133,000 | |
| Profit (loss) carried forward | 14 | €209,814 | €90 | -€209,724 | -100.0% |
| Amounts payable | 17/49 | €280,217 | €356,372 | +€76,155 | +27.2% |
| Amounts payable after more than one year | 17 | €244,247 | €230,579 | -€13,669 | -5.6% |
| Financial debts | 170/4 | €244,247 | €230,579 | -€13,669 | -5.6% |
| Amounts payable within one year | 42/48 | €35,970 | €123,400 | +€87,430 | +243% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €13,669 | -€1,332 | -8.9% |
| Trade debts | 44 | €3,716 | €2,592 | -€1,124 | -30.2% |
| Suppliers | 440/4 | €3,716 | €2,592 | -€1,124 | -30.2% |
| Taxes, remuneration and social security | 45 | €17,253 | €17,300 | +€47 | +0.3% |
| Taxes | 450/3 | €12,873 | €15,110 | +€2,237 | +17.4% |
| Remuneration and social security | 454/9 | €4,380 | €2,190 | -€2,190 | -50.0% |
| Other amounts payable | 47/48 | - | €89,839 | +€89,839 | |
| Accrued charges and deferred income | 492/3 | - | €2,394 | +€2,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,404 | €18,042 | +€11,638 | +182% |
| Other operating charges | 640/8 | €1,794 | €10,019 | +€8,225 | +458% |
| Gross operating margin | 9900 | €107,364 | €129,082 | +€21,717 | +20.2% |
| Operating profit (loss) | 9901 | €99,166 | €101,021 | +€1,854 | +1.9% |
| Financial income | 75/76B | €608 | €1,599 | +€991 | +163% |
| Recurring financial income | 75 | €608 | €1,599 | +€991 | +163% |
| Financial charges | 65/66B | €10,273 | €8,064 | -€2,209 | -21.5% |
| Recurring financial charges | 65 | €10,273 | €8,064 | -€2,209 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €89,501 | €94,555 | +€5,054 | +5.6% |
| Income taxes | 67/77 | €19,504 | €21,279 | +€1,775 | +9.1% |
| Profit (loss) for the period | 9904 | €69,997 | €73,276 | +€3,279 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,997 | €73,276 | +€3,279 | +4.7% |
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 14 October 2026 via checked.be.