ASSISTANCE ET SYSTEMES: 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.
ASSISTANCE ET SYSTEMES
Largest movements
- Cash -€91,354
down €91,354 (-9.9%), from €925,972 to €834,618
mainly Investment in fixed assets (net) (-€121,870) and Accrued charges and deferred income (-€71,794)
- Tangible fixed assets +€82,046
up €82,046 (+29.9%), from €273,961 to €356,007
of which Furniture and vehicles: +€107,279
- Reserves +€95,805
up €95,805 (+23.6%), from €406,506 to €502,311
of which Distributable reserves: +€95,805
- Accrued charges and deferred income -€71,794
down €71,794 (-100%), from €71,794 to €0
- Other debts -€35,862
down €35,862 (-10.5%), from €342,587 to €306,726
- Other operating charges -€159,644
down €159,644 (-96.4%), from €165,594 to €5,950
- Gross operating margin -€48,064
down €48,064 (-26.7%), from €179,955 to €131,891
- Taxes +€9,759
up €9,759, from €0 to €9,759
- Financial income -€4,018
down €4,018 (-14.9%), from €26,996 to €22,978
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 | €1,743,223 | €1,738,638 | -€4,585 | -0.3% |
| Fixed assets | 21/28 | €647,654 | €731,087 | +€83,433 | +12.9% |
| Tangible fixed assets | 22/27 | €273,961 | €356,007 | +€82,046 | +29.9% |
| Land and buildings | 22 | €200,782 | €183,232 | -€17,550 | -8.7% |
| Plant, machinery and equipment | 23 | €24,264 | €16,580 | -€7,683 | -31.7% |
| Furniture and vehicles | 24 | €48,915 | €156,195 | +€107,279 | +219% |
| Financial fixed assets | 28 | €373,693 | €375,079 | +€1,386 | +0.4% |
| Current assets | 29/58 | €1,095,569 | €1,007,551 | -€88,018 | -8.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €163,455 | €156,850 | -€6,605 | -4.0% |
| Trade receivables | 40 | €159,481 | €151,742 | -€7,739 | -4.9% |
| Other amounts receivable | 41 | €3,974 | €5,108 | +€1,135 | +28.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €925,972 | €834,618 | -€91,354 | -9.9% |
| Deferred charges and accrued income | 490/1 | €6,142 | €16,083 | +€9,941 | +162% |
| Total equity and liabilities | 10/49 | €1,743,223 | €1,738,638 | -€4,585 | -0.3% |
| Equity | 10/15 | €1,210,807 | €1,306,612 | +€95,805 | +7.9% |
| Contributions | 10/11 | €61,984 | €61,984 | = | 0.0% |
| Capital | 10 | €61,984 | €61,984 | = | 0.0% |
| Issued capital | 100 | €61,984 | €61,984 | = | 0.0% |
| Reserves | 13 | €406,506 | €502,311 | +€95,805 | +23.6% |
| Non-distributable reserves | 130/1 | €9,251 | €9,251 | = | 0.0% |
| Legal reserve | 130 | €8,883 | €8,883 | = | 0.0% |
| Reserves not available under the articles | 1311 | €367 | €367 | = | 0.0% |
| Distributable reserves | 133 | €397,255 | €493,060 | +€95,805 | +24.1% |
| Profit (loss) carried forward | 14 | €742,317 | €742,317 | = | 0.0% |
| Amounts payable | 17/49 | €532,416 | €432,026 | -€100,390 | -18.9% |
| Amounts payable after more than one year | 17 | €94,629 | €82,954 | -€11,675 | -12.3% |
| Financial debts | 170/4 | €93,129 | €81,454 | -€11,675 | -12.5% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €365,992 | €349,072 | -€16,920 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €11,239 | €11,675 | +€436 | +3.9% |
| Trade debts | 44 | €6,910 | €17,533 | +€10,623 | +154% |
| Suppliers | 440/4 | €6,910 | €17,533 | +€10,623 | +154% |
| Taxes, remuneration and social security | 45 | €5,256 | €13,138 | +€7,882 | +150% |
| Taxes | 450/3 | €5,256 | €13,138 | +€7,882 | +150% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €342,587 | €306,726 | -€35,862 | -10.5% |
| Accrued charges and deferred income | 492/3 | €71,794 | €0 | -€71,794 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,051 | €38,438 | -€613 | -1.6% |
| Other operating charges | 640/8 | €165,594 | €5,950 | -€159,644 | -96.4% |
| Gross operating margin | 9900 | €179,955 | €131,891 | -€48,064 | -26.7% |
| Operating profit (loss) | 9901 | -€24,690 | €87,503 | +€112,193 | |
| Financial income | 75/76B | €26,996 | €22,978 | -€4,018 | -14.9% |
| Recurring financial income | 75 | €26,996 | €22,978 | -€4,018 | -14.9% |
| Financial charges | 65/66B | €6,265 | €4,917 | -€1,348 | -21.5% |
| Recurring financial charges | 65 | €6,265 | €4,917 | -€1,348 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,960 | €105,564 | +€109,523 | |
| Income taxes | 67/77 | €0 | €9,759 | +€9,759 | |
| Profit (loss) for the period | 9904 | -€3,960 | €95,805 | +€99,764 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,960 | €95,805 | +€99,764 |
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.