ASSISTANCE SERVICE: what changed
What changed
ASSISTANCE SERVICE
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€4,379
2024 · €3,653+€726
Equity
€46,624
2024 · €42,245+€4,379
Cash
€106,712
2024 · €15,314+€91,399
Balance sheet total
€516,519
2024 · €346,003+€170,516
Largest movements
Assets
- Cash +€91,399
up €91,399 (+597%), from €15,314 to €106,712
mainly Other debts (+€151,988) and Trade debts (+€12,072)
- Stocks and contracts +€83,446
up €83,446 (+39.5%), from €211,271 to €294,717
- Tangible fixed assets -€16,522
down €16,522 (-66.2%), from €24,946 to €8,424
of which Furniture and vehicles: -€18,329
- Receivables within one year +€7,762
up €7,762 (+8.4%), from €92,330 to €100,092
of which Other amounts receivable: +€8,743
Equity and liabilities
- Other debts +€151,988
up €151,988 (+183%), from €82,932 to €234,920
- Trade debts +€12,072
up €12,072 (+6,634%), from €182 to €12,254
Income statement
- Staff costs +€15,034
up €15,034 (+201%), from €7,498 to €22,532
- Depreciation -€12,067
down €12,067 (-69.8%), from €17,296 to €5,230
- Gross operating margin +€8,012
up €8,012 (+19.9%), from €40,316 to €48,327
- Other operating charges +€6,626
up €6,626 (+156%), from €4,260 to €10,885
- Financial charges -€4,125
down €4,125 (-80.6%), from €5,121 to €996
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
€3,653
Gross operating margin
+€8,012
Staff costs
-€15,034
Depreciation
+€12,067
Other operating charges
-€6,626
Financial income
+€8
Financial charges
+€4,125
Taxes
-€1,826
Result 2025
€4,379
raises the resultlowers the result
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
+€80,106
Investment
+€11,292
Financing
€0
Cash 2024
€15,314
From operations (derived)
+€80,106
Net result for the year
+€4,379
Depreciation
+€5,230
Stocks and contracts
-€83,446
Receivables within one year
-€7,762
Deferred charges and accrued income
-€4,431
Trade debts
+€12,072
Tax, wage and social debts
-€315
Advances received
+€2,392
Other debts
+€151,988
Investment (derived)
+€11,292
Investment in fixed assets (net)
+€11,292
Cash 2025
€106,712
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,003 | €516,519 | +€170,516 | +49.3% |
| Fixed assets | 21/28 | €24,946 | €8,424 | -€16,522 | -66.2% |
| Tangible fixed assets | 22/27 | €24,946 | €8,424 | -€16,522 | -66.2% |
| Plant, machinery and equipment | 23 | €1,862 | €3,894 | +€2,032 | +109% |
| Furniture and vehicles | 24 | €22,578 | €4,249 | -€18,329 | -81.2% |
| Other tangible fixed assets | 26 | €505 | €281 | -€225 | -44.4% |
| Current assets | 29/58 | €321,057 | €508,095 | +€187,038 | +58.3% |
| Stocks and contracts in progress | 3 | €211,271 | €294,717 | +€83,446 | +39.5% |
| Stocks | 30/36 | €211,271 | €294,717 | +€83,446 | +39.5% |
| Amounts receivable within one year | 40/41 | €92,330 | €100,092 | +€7,762 | +8.4% |
| Trade receivables | 40 | €1,640 | €660 | -€981 | -59.8% |
| Other amounts receivable | 41 | €90,689 | €99,432 | +€8,743 | +9.6% |
| Cash at bank and in hand | 54/58 | €15,314 | €106,712 | +€91,399 | +597% |
| Deferred charges and accrued income | 490/1 | €2,143 | €6,574 | +€4,431 | +207% |
| Total equity and liabilities | 10/49 | €346,003 | €516,519 | +€170,516 | +49.3% |
| Equity | 10/15 | €42,245 | €46,624 | +€4,379 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,156 | €19,575 | +€4,419 | +29.2% |
| 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 | €13,296 | €17,715 | +€4,419 | +33.2% |
| Profit (loss) carried forward | 14 | €8,489 | €8,449 | -€40 | -0.5% |
| Amounts payable | 17/49 | €303,758 | €469,895 | +€166,137 | +54.7% |
| Amounts payable after more than one year | 17 | €210,000 | €210,000 | = | 0.0% |
| Other amounts payable | 178/9 | €210,000 | €210,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,758 | €259,895 | +€166,137 | +177% |
| Trade debts | 44 | €182 | €12,254 | +€12,072 | +6,634% |
| Suppliers | 440/4 | €182 | €12,254 | +€12,072 | +6,634% |
| Advances received on contracts in progress | 46 | €3,097 | €5,489 | +€2,392 | +77.2% |
| Taxes, remuneration and social security | 45 | €7,547 | €7,232 | -€315 | -4.2% |
| Taxes | 450/3 | €5,626 | €4,681 | -€945 | -16.8% |
| Remuneration and social security | 454/9 | €1,921 | €2,551 | +€630 | +32.8% |
| Other amounts payable | 47/48 | €82,932 | €234,920 | +€151,988 | +183% |
| Remuneration, social security and pensions | 62 | €7,498 | €22,532 | +€15,034 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,296 | €5,230 | -€12,067 | -69.8% |
| Other operating charges | 640/8 | €4,260 | €10,885 | +€6,626 | +156% |
| Gross operating margin | 9900 | €40,316 | €48,327 | +€8,012 | +19.9% |
| Operating profit (loss) | 9901 | €11,262 | €9,680 | -€1,581 | -14.0% |
| Financial income | 75/76B | €15 | €23 | +€8 | +56.3% |
| Recurring financial income | 75 | €15 | €23 | +€8 | +56.3% |
| Financial charges | 65/66B | €5,121 | €996 | -€4,125 | -80.6% |
| Recurring financial charges | 65 | €5,121 | €996 | -€4,125 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €6,156 | €8,708 | +€2,552 | +41.5% |
| Income taxes | 67/77 | €2,503 | €4,328 | +€1,826 | +72.9% |
| Profit (loss) for the period | 9904 | €3,653 | €4,379 | +€726 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,653 | €4,379 | +€726 | +19.9% |
Next steps
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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 2 November 2026 via checked.be.