Assist2Enjoy: 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.
Assist2Enjoy
Largest movements
- Receivables within one year -€98,944
down €98,944 (-38.9%), from €254,396 to €155,452
of which Trade receivables: -€115,488
- Deferred charges and accrued income +€36,052
up €36,052 (+126%), from €28,621 to €64,673
- Tangible fixed assets -€10,964
down €10,964 (-5.8%), from €187,510 to €176,547
of which Leasing and similar rights: -€8,425
- Reserves -€131,175
down €131,175 (-39.2%), from €334,318 to €203,143
of which Distributable reserves: -€131,175
- Short-term financial debts +€62,500
up €62,500 (+109%), from €57,500 to €120,000
- Tax, wage and social debts +€27,873
up €27,873 (+33.7%), from €82,698 to €110,571
of which Remuneration and social security: +€23,311
- Other debts +€17,045
up €17,045 (+6.0%), from €286,090 to €303,135
- Current portion of long-term debt -€16,673
down €16,673 (-57.9%), from €28,804 to €12,131
- Gross operating margin -€92,483
down €92,483 (-18.3%), from €506,120 to €413,638
- Staff costs +€57,174
up €57,174 (+15.9%), from €360,007 to €417,181
- Taxes -€16,000
down €16,000 (-97.9%), from €16,344 to €344
- Write-downs -€11,233
down €11,233 (-280%), from -€4,007 to -€15,240
- Depreciation +€10,333
up €10,333 (+27.2%), from €37,969 to €48,302
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 | €1,066,114 | €997,301 | -€68,813 | -6.5% |
| Fixed assets | 21/28 | €189,551 | €178,161 | -€11,390 | -6.0% |
| Intangible fixed assets | 21 | €2,040 | €1,614 | -€426 | -20.9% |
| Tangible fixed assets | 22/27 | €187,510 | €176,547 | -€10,964 | -5.8% |
| Plant, machinery and equipment | 23 | €32,147 | €23,812 | -€8,335 | -25.9% |
| Furniture and vehicles | 24 | €42,334 | €55,957 | +€13,623 | +32.2% |
| Leasing and similar rights | 25 | €19,320 | €10,895 | -€8,425 | -43.6% |
| Other tangible fixed assets | 26 | €93,710 | €85,883 | -€7,827 | -8.4% |
| Current assets | 29/58 | €876,563 | €819,140 | -€57,423 | -6.6% |
| Stocks and contracts in progress | 3 | €580,075 | €583,221 | +€3,146 | +0.5% |
| Stocks | 30/36 | €580,075 | €583,221 | +€3,146 | +0.5% |
| Amounts receivable within one year | 40/41 | €254,396 | €155,452 | -€98,944 | -38.9% |
| Trade receivables | 40 | €244,713 | €129,225 | -€115,488 | -47.2% |
| Other amounts receivable | 41 | €9,683 | €26,228 | +€16,545 | +171% |
| Cash at bank and in hand | 54/58 | €13,471 | €15,793 | +€2,322 | +17.2% |
| Deferred charges and accrued income | 490/1 | €28,621 | €64,673 | +€36,052 | +126% |
| Total equity and liabilities | 10/49 | €1,066,114 | €997,301 | -€68,813 | -6.5% |
| Equity | 10/15 | €352,918 | €221,743 | -€131,175 | -37.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €334,318 | €203,143 | -€131,175 | -39.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €332,458 | €201,283 | -€131,175 | -39.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €713,196 | €775,558 | +€62,363 | +8.7% |
| Amounts payable after more than one year | 17 | €16,938 | €4,807 | -€12,131 | -71.6% |
| Financial debts | 170/4 | €16,938 | €4,807 | -€12,131 | -71.6% |
| Amounts payable within one year | 42/48 | €670,007 | €749,149 | +€79,142 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €28,804 | €12,131 | -€16,673 | -57.9% |
| Financial debts | 43 | €57,500 | €120,000 | +€62,500 | +109% |
| Credit institutions | 430/8 | €57,500 | €120,000 | +€62,500 | +109% |
| Trade debts | 44 | €204,086 | €187,784 | -€16,302 | -8.0% |
| Suppliers | 440/4 | €204,086 | €187,784 | -€16,302 | -8.0% |
| Advances received on contracts in progress | 46 | €10,829 | €15,528 | +€4,700 | +43.4% |
| Taxes, remuneration and social security | 45 | €82,698 | €110,571 | +€27,873 | +33.7% |
| Taxes | 450/3 | €30,888 | €35,450 | +€4,562 | +14.8% |
| Remuneration and social security | 454/9 | €51,810 | €75,121 | +€23,311 | +45.0% |
| Other amounts payable | 47/48 | €286,090 | €303,135 | +€17,045 | +6.0% |
| Accrued charges and deferred income | 492/3 | €26,250 | €21,602 | -€4,649 | -17.7% |
| Remuneration, social security and pensions | 62 | €360,007 | €417,181 | +€57,174 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,969 | €48,302 | +€10,333 | +27.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,007 | -€15,240 | -€11,233 | -280% |
| Other operating charges | 640/8 | €21,391 | €13,407 | -€7,985 | -37.3% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | €506,120 | €413,638 | -€92,483 | -18.3% |
| Operating profit (loss) | 9901 | €90,760 | -€50,212 | -€140,973 | |
| Financial income | 75/76B | €2,212 | €664 | -€1,548 | -70.0% |
| Recurring financial income | 75 | €2,212 | €664 | -€1,548 | -70.0% |
| Financial charges | 65/66B | €39,957 | €31,283 | -€8,674 | -21.7% |
| Recurring financial charges | 65 | €39,957 | €31,283 | -€8,674 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €53,015 | -€80,831 | -€133,846 | |
| Income taxes | 67/77 | €16,344 | €344 | -€16,000 | -97.9% |
| Profit (loss) for the period | 9904 | €36,671 | -€81,175 | -€117,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,671 | -€81,175 | -€117,847 |
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 23 October 2026 via checked.be.