ASSIST24: 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.
ASSIST24
Largest movements
- Cash +€18,886
up €18,886 (+1529.6%), from €1,235 to €20,121
mainly Net result for the year (+€64,773) and Trade debts (+€19,705)
- Receivables within one year -€11,232
down €11,232 (-2.4%), from €458,802 to €447,570
of which Trade receivables: -€60,517
- Profit (loss) carried forward +€64,773
up €64,773 (+22.9%), from €283,230 to €348,003
- Accrued charges and deferred income -€63,817
down €63,817 (-64.2%), from €99,402 to €35,586
- Trade debts +€19,705
up €19,705 (+24.6%), from €79,982 to €99,686
- Tax, wage and social debts -€11,591
down €11,591 (-71.6%), from €16,182 to €4,591
- Gross operating margin +€15,091
up €15,091 (+25.7%), from €58,710 to €73,801
- Taxes +€4,171
up €4,171 (+23.9%), from €17,420 to €21,591
- Write-downs -€1,560
down €1,560, from €1,435 to -€125
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 | €486,851 | €495,920 | +€9,070 | +1.9% |
| Current assets | 29/58 | €486,851 | €495,920 | +€9,070 | +1.9% |
| Amounts receivable within one year | 40/41 | €458,802 | €447,570 | -€11,232 | -2.4% |
| Trade receivables | 40 | €146,105 | €85,588 | -€60,517 | -41.4% |
| Other amounts receivable | 41 | €312,698 | €361,982 | +€49,285 | +15.8% |
| Cash at bank and in hand | 54/58 | €1,235 | €20,121 | +€18,886 | +1529.6% |
| Deferred charges and accrued income | 490/1 | €26,813 | €28,230 | +€1,416 | +5.3% |
| Total equity and liabilities | 10/49 | €486,851 | €495,920 | +€9,070 | +1.9% |
| Equity | 10/15 | €291,285 | €356,058 | +€64,773 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283,230 | €348,003 | +€64,773 | +22.9% |
| Amounts payable | 17/49 | €195,566 | €139,863 | -€55,703 | -28.5% |
| Amounts payable within one year | 42/48 | €96,164 | €104,277 | +€8,114 | +8.4% |
| Trade debts | 44 | €79,982 | €99,686 | +€19,705 | +24.6% |
| Suppliers | 440/4 | €79,982 | €99,686 | +€19,705 | +24.6% |
| Taxes, remuneration and social security | 45 | €16,182 | €4,591 | -€11,591 | -71.6% |
| Taxes | 450/3 | €16,182 | €4,591 | -€11,591 | -71.6% |
| Accrued charges and deferred income | 492/3 | €99,402 | €35,586 | -€63,817 | -64.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,435 | -€125 | -€1,560 | |
| Other operating charges | 640/8 | €773 | €528 | -€246 | -31.8% |
| Gross operating margin | 9900 | €58,710 | €73,801 | +€15,091 | +25.7% |
| Operating profit (loss) | 9901 | €56,501 | €73,399 | +€16,897 | +29.9% |
| Financial income | 75/76B | €13,502 | €13,280 | -€222 | -1.6% |
| Recurring financial income | 75 | €13,502 | €13,280 | -€222 | -1.6% |
| Financial charges | 65/66B | €325 | €315 | -€10 | -3.1% |
| Recurring financial charges | 65 | €325 | €315 | -€10 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €69,679 | €86,364 | +€16,685 | +23.9% |
| Income taxes | 67/77 | €17,420 | €21,591 | +€4,171 | +23.9% |
| Profit (loss) for the period | 9904 | €52,259 | €64,773 | +€12,514 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,259 | €64,773 | +€12,514 | +23.9% |
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 7 October 2026 via checked.be.