Assist&vous: 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&vous
Largest movements
- Cash -€9,629
down €9,629 (-65.3%), from €14,737 to €5,109
mainly Tax, wage and social debts (-€12,448) and Investment in fixed assets (net) (-€6,937)
- Tangible fixed assets +€4,597
up €4,597 (+89.3%), from €5,147 to €9,744
- Intangible fixed assets -€1,000
down €1,000 (-12.5%), from €8,000 to €7,000
- Tax, wage and social debts -€12,448
down €12,448 (-52.2%), from €23,852 to €11,403
of which Taxes: -€13,108
- Trade debts -€4,853
down €4,853 (-75.3%), from €6,449 to €1,596
- Debts after one year +€4,397
new in 2025: €4,397
- Profit (loss) carried forward +€3,617
new in 2025: €3,617
- Other debts +€3,008
up €3,008 (+1,697%), from €177 to €3,186
- Gross operating margin -€16,264
down €16,264 (-51.6%), from €31,511 to €15,247
- Taxes -€3,695
down €3,695 (-39.9%), from €9,262 to €5,567
- Financial income +€811
up €811 (+266%), from €304 to €1,115
- Financial charges +€633
up €633 (+23.8%), from €2,657 to €3,290
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 | €93,110 | €85,240 | -€7,870 | -8.5% |
| Fixed assets | 21/28 | €13,147 | €16,744 | +€3,597 | +27.4% |
| Intangible fixed assets | 21 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Tangible fixed assets | 22/27 | €5,147 | €9,744 | +€4,597 | +89.3% |
| Furniture and vehicles | 24 | €5,147 | €9,744 | +€4,597 | +89.3% |
| Current assets | 29/58 | €79,963 | €68,496 | -€11,467 | -14.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,710 | €38,969 | -€741 | -1.9% |
| Trade receivables | 40 | €36,952 | €32,533 | -€4,419 | -12.0% |
| Other amounts receivable | 41 | €2,758 | €6,436 | +€3,678 | +133% |
| Current investments | 50/53 | €3,564 | €3,174 | -€390 | -10.9% |
| Cash at bank and in hand | 54/58 | €14,737 | €5,109 | -€9,629 | -65.3% |
| Deferred charges and accrued income | 490/1 | €1,952 | €1,245 | -€707 | -36.2% |
| Total equity and liabilities | 10/49 | €93,110 | €85,240 | -€7,870 | -8.5% |
| Equity | 10/15 | €52,598 | €56,215 | +€3,617 | +6.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,598 | €50,598 | = | 0.0% |
| Distributable reserves | 133 | €50,598 | €50,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,617 | +€3,617 | |
| Amounts payable | 17/49 | €40,512 | €29,025 | -€11,487 | -28.4% |
| Amounts payable after more than one year | 17 | - | €4,397 | +€4,397 | |
| Financial debts | 170/4 | - | €4,397 | +€4,397 | |
| Amounts payable within one year | 42/48 | €40,512 | €24,628 | -€15,884 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €10,034 | €8,443 | -€1,591 | -15.9% |
| Trade debts | 44 | €6,449 | €1,596 | -€4,853 | -75.3% |
| Suppliers | 440/4 | €6,449 | €1,596 | -€4,853 | -75.3% |
| Taxes, remuneration and social security | 45 | €23,852 | €11,403 | -€12,448 | -52.2% |
| Taxes | 450/3 | €23,438 | €10,330 | -€13,108 | -55.9% |
| Remuneration and social security | 454/9 | €414 | €1,074 | +€660 | +160% |
| Other amounts payable | 47/48 | €177 | €3,186 | +€3,008 | +1,697% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,277 | €3,340 | +€63 | +1.9% |
| Other operating charges | 640/8 | €795 | €548 | -€247 | -31.0% |
| Gross operating margin | 9900 | €31,511 | €15,247 | -€16,264 | -51.6% |
| Operating profit (loss) | 9901 | €27,439 | €11,358 | -€16,080 | -58.6% |
| Financial income | 75/76B | €304 | €1,115 | +€811 | +266% |
| Recurring financial income | 75 | €304 | €1,115 | +€811 | +266% |
| Financial charges | 65/66B | €2,657 | €3,290 | +€633 | +23.8% |
| Recurring financial charges | 65 | €2,657 | €3,290 | +€633 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €25,086 | €9,184 | -€15,902 | -63.4% |
| Income taxes | 67/77 | €9,262 | €5,567 | -€3,695 | -39.9% |
| Profit (loss) for the period | 9904 | €15,824 | €3,617 | -€12,207 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,824 | €3,617 | -€12,207 | -77.1% |
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 15 October 2026 via checked.be.