ASSISTANCE CONCEPT ENGINEERING: 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.
ASSISTANCE CONCEPT ENGINEERING
Largest movements
- Cash +€44,927
up €44,927 (+38219.2%), from €118 to €45,044
mainly Net result for the year (+€66,989) and Tax, wage and social debts (+€27,455)
- Tangible fixed assets -€11,689
down €11,689 (-21.8%), from €53,561 to €41,873
- Receivables within one year +€8,317
up €8,317 (+3.4%), from €246,636 to €254,953
of which Other amounts receivable: +€10,300
- Reserves +€66,980
up €66,980 (+43.0%), from €155,907 to €222,887
of which Distributable reserves: +€66,980
- Tax, wage and social debts +€27,455
up €27,455 (+68.2%), from €40,247 to €67,702
of which Taxes: +€28,339
- Other debts -€17,633
down €17,633 (-77.8%), from €22,653 to €5,021
- Trade debts -€12,655
down €12,655 (-77.2%), from €16,395 to €3,740
- Short-term financial debts -€10,757
no longer reported in 2024 (was €10,757)
- Turnover +€80,356
up €80,356 (+64.3%), from €125,016 to €205,372
- Gross operating margin +€63,458
up €63,458 (+101.5%), from €62,528 to €125,986
- Taxes +€18,693
up €18,693 (+92.9%), from €20,119 to €38,812
- Depreciation +€11,151
up €11,151 (+321.2%), from €3,472 to €14,623
- Other operating charges +€2,828
up €2,828 (+178.0%), from €1,588 to €4,416
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,526 | €362,880 | +€41,354 | +12.9% |
| Fixed assets | 21/28 | €59,232 | €47,543 | -€11,689 | -19.7% |
| Tangible fixed assets | 22/27 | €53,561 | €41,873 | -€11,689 | -21.8% |
| Furniture and vehicles | 24 | €53,561 | €41,873 | -€11,689 | -21.8% |
| Financial fixed assets | 28 | €5,670 | €5,670 | = | 0.0% |
| Current assets | 29/58 | €262,294 | €315,337 | +€53,043 | +20.2% |
| Stocks and contracts in progress | 3 | €11,592 | €11,592 | = | 0.0% |
| Stocks | 30/36 | €11,592 | €11,592 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €246,636 | €254,953 | +€8,317 | +3.4% |
| Trade receivables | 40 | €72,610 | €70,626 | -€1,984 | -2.7% |
| Other amounts receivable | 41 | €174,026 | €184,327 | +€10,300 | +5.9% |
| Cash at bank and in hand | 54/58 | €118 | €45,044 | +€44,927 | +38219.2% |
| Deferred charges and accrued income | 490/1 | €3,949 | €3,748 | -€201 | -5.1% |
| Total equity and liabilities | 10/49 | €321,526 | €362,880 | +€41,354 | +12.9% |
| Equity | 10/15 | €178,919 | €245,908 | +€66,989 | +37.4% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €155,907 | €222,887 | +€66,980 | +43.0% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Distributable reserves | 133 | €153,800 | €220,780 | +€66,980 | +43.6% |
| Profit (loss) carried forward | 14 | €1,941 | €1,950 | +€9 | +0.5% |
| Amounts payable | 17/49 | €142,607 | €116,972 | -€25,635 | -18.0% |
| Amounts payable after more than one year | 17 | €40,150 | €30,597 | -€9,553 | -23.8% |
| Financial debts | 170/4 | €40,150 | €30,597 | -€9,553 | -23.8% |
| Amounts payable within one year | 42/48 | €102,333 | €86,015 | -€16,318 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €12,281 | €9,553 | -€2,728 | -22.2% |
| Financial debts | 43 | €10,757 | - | -€10,757 | |
| Credit institutions | 430/8 | €10,757 | - | -€10,757 | |
| Trade debts | 44 | €16,395 | €3,740 | -€12,655 | -77.2% |
| Suppliers | 440/4 | €16,395 | €3,740 | -€12,655 | -77.2% |
| Taxes, remuneration and social security | 45 | €40,247 | €67,702 | +€27,455 | +68.2% |
| Taxes | 450/3 | €38,400 | €66,739 | +€28,339 | +73.8% |
| Remuneration and social security | 454/9 | €1,847 | €962 | -€884 | -47.9% |
| Other amounts payable | 47/48 | €22,653 | €5,021 | -€17,633 | -77.8% |
| Accrued charges and deferred income | 492/3 | €124 | €359 | +€235 | +189.0% |
| Turnover | 70 | €125,016 | €205,372 | +€80,356 | +64.3% |
| Non-recurring operating income | 76A | €20,888 | €951 | -€19,937 | -95.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,904 | €86,436 | -€1,469 | -1.7% |
| Remuneration, social security and pensions | 62 | €1,983 | €4,782 | +€2,799 | +141.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,472 | €14,623 | +€11,151 | +321.2% |
| Other operating charges | 640/8 | €1,588 | €4,416 | +€2,828 | +178.0% |
| Non-recurring operating charges | 66A | €12 | €715 | +€703 | +5821.4% |
| Gross operating margin | 9900 | €62,528 | €125,986 | +€63,458 | +101.5% |
| Operating profit (loss) | 9901 | €55,472 | €101,450 | +€45,978 | +82.9% |
| Financial income | 75/76B | €5,765 | €7,864 | +€2,099 | +36.4% |
| Recurring financial income | 75 | €5,765 | €7,864 | +€2,099 | +36.4% |
| Financial charges | 65/66B | €3,744 | €3,513 | -€232 | -6.2% |
| Recurring financial charges | 65 | €3,744 | €3,513 | -€232 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €57,493 | €105,801 | +€48,308 | +84.0% |
| Income taxes | 67/77 | €20,119 | €38,812 | +€18,693 | +92.9% |
| Profit (loss) for the period | 9904 | €37,374 | €66,989 | +€29,615 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,374 | €66,989 | +€29,615 | +79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.