ASSISTANCE & PARTNERS: what changed
ASSISTANCE & PARTNERS
Largest movements
- Cash +€16,053
up €16,053 (+1,131%), from €1,420 to €17,473
mainly Net result for the year (+€50,215)
- Receivables within one year +€8,107
up €8,107 (+49.1%), from €16,506 to €24,613
- Profit (loss) carried forward +€50,215
up €50,215 (+62.9%), from -€79,835 to -€29,620
- Tax, wage and social debts -€21,554
down €21,554 (-67.0%), from €32,177 to €10,623
of which Remuneration and social security: -€22,000
- Trade debts -€4,464
down €4,464 (-72.6%), from €6,147 to €1,683
- Gross operating margin +€53,487
up €53,487 (+666%), from €8,029 to €61,515
- Other operating charges +€2,517
up €2,517 (+92.3%), from €2,726 to €5,243
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,556 | €42,753 | +€24,197 | +130% |
| Current assets | 29/58 | €18,556 | €42,753 | +€24,197 | +130% |
| Amounts receivable within one year | 40/41 | €16,506 | €24,613 | +€8,107 | +49.1% |
| Trade receivables | 40 | €16,506 | €24,613 | +€8,107 | +49.1% |
| Cash at bank and in hand | 54/58 | €1,420 | €17,473 | +€16,053 | +1,131% |
| Deferred charges and accrued income | 490/1 | €631 | €667 | +€37 | +5.8% |
| Total equity and liabilities | 10/49 | €18,556 | €42,753 | +€24,197 | +130% |
| Equity | 10/15 | -€25,269 | €24,946 | +€50,215 | |
| Contributions | 10/11 | €18,243 | €18,243 | = | 0.0% |
| Reserves | 13 | €36,324 | €36,324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €34,469 | €34,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,835 | -€29,620 | +€50,215 | +62.9% |
| Amounts payable | 17/49 | €43,825 | €17,807 | -€26,018 | -59.4% |
| Amounts payable within one year | 42/48 | €38,825 | €12,807 | -€26,018 | -67.0% |
| Trade debts | 44 | €6,147 | €1,683 | -€4,464 | -72.6% |
| Suppliers | 440/4 | €6,147 | €1,683 | -€4,464 | -72.6% |
| Taxes, remuneration and social security | 45 | €32,177 | €10,623 | -€21,554 | -67.0% |
| Taxes | 450/3 | €4,177 | €4,623 | +€446 | +10.7% |
| Remuneration and social security | 454/9 | €28,000 | €6,000 | -€22,000 | -78.6% |
| Other amounts payable | 47/48 | €501 | €501 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,000 | €5,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,672 | €5,351 | -€321 | -5.7% |
| Other operating charges | 640/8 | €2,726 | €5,243 | +€2,517 | +92.3% |
| Gross operating margin | 9900 | €8,029 | €61,515 | +€53,487 | +666% |
| Operating profit (loss) | 9901 | -€369 | €50,922 | +€51,291 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €147 | €182 | +€35 | +23.9% |
| Recurring financial charges | 65 | €147 | €182 | +€35 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | -€513 | €50,740 | +€51,253 | |
| Income taxes | 67/77 | €94 | €524 | +€430 | +456% |
| Profit (loss) for the period | 9904 | -€607 | €50,215 | +€50,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€607 | €50,215 | +€50,822 |
Next steps
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 5 November 2026 via checked.be.