ASSISTANCE ETUDES ENGINEERING: what changed
What changed
ASSISTANCE ETUDES ENGINEERING
NACE 74.999, Other professional, scientific and technical activities
filed annual accounts (NBB)
Net result for the year
-€26,980
2024 · €21,959-€48,939
Equity
€32,224
2024 · €79,204-€46,980
Cash
€376
2024 · €872-€496
Balance sheet total
€125,428
2024 · €185,396-€59,968
Largest movements
Assets
- Tangible fixed assets -€43,304
down €43,304 (-37.3%), from €116,126 to €72,821
of which Furniture and vehicles: -€39,417
- Receivables within one year -€15,718
down €15,718 (-23.2%), from €67,741 to €52,023
of which Other amounts receivable: -€12,771
Equity and liabilities
- Profit (loss) carried forward -€26,980
down €26,980, from €23,744 to -€3,236
- Debts after one year -€24,044
down €24,044 (-44.0%), from €54,621 to €30,577
- Reserves -€20,000
down €20,000 (-54.3%), from €36,860 to €16,860
of which Distributable reserves: -€20,000
- Trade debts +€9,637
up €9,637 (+78.3%), from €12,308 to €21,945
Income statement
- Gross operating margin -€46,899
down €46,899 (-74.9%), from €62,615 to €15,716
- Taxes -€13,723
down €13,723 (-97.8%), from €14,035 to €312
- Depreciation -€10,997
down €10,997 (-44.0%), from €24,968 to €13,971
- Financial income -€1,172
down €1,172 (-62.3%), from €1,880 to €708
of which Financial income: -€1,833
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,959
Gross operating margin
-€46,899
Depreciation
+€10,997
Other operating charges
-€393
Other operating items
-€25,787
Financial income
-€1,172
Financial charges
+€592
Taxes
+€13,723
Result 2025
-€26,980
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,105
Investment
+€29,334
Financing
-€43,934
Cash 2024
€872
From operations (derived)
+€14,105
Net result for the year
-€26,980
Depreciation
+€13,971
Receivables within one year
+€15,718
Deferred charges and accrued income
+€450
Trade debts
+€9,637
Tax, wage and social debts
+€419
Other debts
+€908
Accrued charges and deferred income
-€17
Investment (derived)
+€29,334
Investment in fixed assets (net)
+€29,334
Financing
-€43,934
Debts after one year
-€24,044
Current portion of long-term debt
+€110
Contributions, distributions and other
-€20,000
Cash 2025
€376
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,396 | €125,428 | -€59,968 | -32.3% |
| Fixed assets | 21/28 | €116,251 | €72,946 | -€43,304 | -37.3% |
| Tangible fixed assets | 22/27 | €116,126 | €72,821 | -€43,304 | -37.3% |
| Plant, machinery and equipment | 23 | €23,133 | €26,495 | +€3,362 | +14.5% |
| Furniture and vehicles | 24 | €47,144 | €7,726 | -€39,417 | -83.6% |
| Leasing and similar rights | 25 | €39,735 | €33,011 | -€6,725 | -16.9% |
| Other tangible fixed assets | 26 | €6,114 | €5,589 | -€525 | -8.6% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €69,146 | €52,482 | -€16,664 | -24.1% |
| Amounts receivable within one year | 40/41 | €67,741 | €52,023 | -€15,718 | -23.2% |
| Trade receivables | 40 | €40,282 | €37,335 | -€2,947 | -7.3% |
| Other amounts receivable | 41 | €27,459 | €14,688 | -€12,771 | -46.5% |
| Cash at bank and in hand | 54/58 | €872 | €376 | -€496 | -56.9% |
| Deferred charges and accrued income | 490/1 | €533 | €83 | -€450 | -84.5% |
| Total equity and liabilities | 10/49 | €185,396 | €125,428 | -€59,968 | -32.3% |
| Equity | 10/15 | €79,204 | €32,224 | -€46,980 | -59.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €16,860 | -€20,000 | -54.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Profit (loss) carried forward | 14 | €23,744 | -€3,236 | -€26,980 | |
| Amounts payable | 17/49 | €106,192 | €93,204 | -€12,988 | -12.2% |
| Amounts payable after more than one year | 17 | €54,621 | €30,577 | -€24,044 | -44.0% |
| Financial debts | 170/4 | €54,621 | €30,577 | -€24,044 | -44.0% |
| Amounts payable within one year | 42/48 | €51,555 | €62,628 | +€11,073 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €14,104 | €14,213 | +€110 | +0.8% |
| Trade debts | 44 | €12,308 | €21,945 | +€9,637 | +78.3% |
| Suppliers | 440/4 | €12,308 | €21,945 | +€9,637 | +78.3% |
| Taxes, remuneration and social security | 45 | €11,886 | €12,305 | +€419 | +3.5% |
| Taxes | 450/3 | €11,534 | €11,315 | -€219 | -1.9% |
| Remuneration and social security | 454/9 | €352 | €990 | +€638 | +181% |
| Other amounts payable | 47/48 | €13,257 | €14,165 | +€908 | +6.8% |
| Accrued charges and deferred income | 492/3 | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,968 | €13,971 | -€10,997 | -44.0% |
| Other operating charges | 640/8 | €876 | €1,269 | +€393 | +44.8% |
| Non-recurring operating charges | 66A | - | €25,787 | +€25,787 | |
| Gross operating margin | 9900 | €62,615 | €15,716 | -€46,899 | -74.9% |
| Operating profit (loss) | 9901 | €36,771 | -€25,311 | -€62,082 | |
| Financial income | 75/76B | €1,880 | €708 | -€1,172 | -62.3% |
| Recurring financial income | 75 | €1,880 | €47 | -€1,833 | -97.5% |
| Non-recurring financial income | 76B | - | €661 | +€661 | |
| Financial charges | 65/66B | €2,657 | €2,065 | -€592 | -22.3% |
| Recurring financial charges | 65 | €2,657 | €2,065 | -€592 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €35,994 | -€26,668 | -€62,662 | |
| Income taxes | 67/77 | €14,035 | €312 | -€13,723 | -97.8% |
| Profit (loss) for the period | 9904 | €21,959 | -€26,980 | -€48,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,959 | -€26,980 | -€48,939 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.