ASSISTANCE SUPPORT MANAGEMENT: 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 SUPPORT MANAGEMENT
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+436%), from €262,368 to €1.4m
of which Land and buildings: +€1.1m
- Current investments -€800,021
down €800,021 (-61.5%), from €1.3m to €500,025
- Receivables within one year +€100,865
up €100,865 (+32.6%), from €309,181 to €410,046
of which Other amounts receivable: +€91,385
- Cash +€78,629
up €78,629 (+25.1%), from €312,925 to €391,553
mainly Current investments (+€800,021) and Debts after one year (+€786,434)
- Debts after one year +€786,434
up €786,434 (+953%), from €82,519 to €868,953
- Reserves -€382,500
down €382,500 (-20.7%), from €1.8m to €1.5m
- Tax, wage and social debts -€144,555
down €144,555 (-51.2%), from €282,472 to €137,917
- Other debts +€99,945
up €99,945 (+51.7%), from €193,368 to €293,313
- Current portion of long-term debt +€52,874
up €52,874 (+221%), from €23,947 to €76,821
- Financial income -€1.3m
down €1.3m (-83.9%), from €1.6m to €252,908
of which Non-recurring financial income: -€1.4m
- Gross operating margin -€418,328
down €418,328 (-99.2%), from €421,850 to €3,522
- Taxes -€185,173
down €185,173 (-94.8%), from €195,415 to €10,242
- Depreciation +€53,542
up €53,542 (+131%), from €40,768 to €94,311
- Financial charges +€30,890
up €30,890 (+433%), from €7,141 to €38,031
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 | €2,503,233 | €3,008,106 | +€504,873 | +20.2% |
| Fixed assets | 21/28 | €579,948 | €1,703,192 | +€1.1m | +194% |
| Tangible fixed assets | 22/27 | €262,368 | €1,405,412 | +€1.1m | +436% |
| Land and buildings | 22 | €1,256 | €1,105,233 | +€1.1m | +87,878% |
| Furniture and vehicles | 24 | €4,376 | €4,685 | +€309 | +7.1% |
| Other tangible fixed assets | 26 | €256,736 | €295,494 | +€38,758 | +15.1% |
| Financial fixed assets | 28 | €317,580 | €297,780 | -€19,800 | -6.2% |
| Current assets | 29/58 | €1,923,284 | €1,304,913 | -€618,371 | -32.2% |
| Amounts receivable within one year | 40/41 | €309,181 | €410,046 | +€100,865 | +32.6% |
| Trade receivables | 40 | €28,095 | €37,575 | +€9,480 | +33.7% |
| Other amounts receivable | 41 | €281,086 | €372,471 | +€91,385 | +32.5% |
| Current investments | 50/53 | €1,300,046 | €500,025 | -€800,021 | -61.5% |
| Cash at bank and in hand | 54/58 | €312,925 | €391,553 | +€78,629 | +25.1% |
| Deferred charges and accrued income | 490/1 | €1,133 | €3,289 | +€2,156 | +190% |
| Total equity and liabilities | 10/49 | €2,503,233 | €3,008,106 | +€504,873 | +20.2% |
| Equity | 10/15 | €1,902,661 | €1,569,834 | -€332,827 | -17.5% |
| Reserves | 13 | €1,845,560 | €1,463,060 | -€382,500 | -20.7% |
| Distributable reserves | 133 | €1,845,560 | €1,463,060 | -€382,500 | -20.7% |
| Profit (loss) carried forward | 14 | €57,101 | €106,774 | +€49,673 | +87.0% |
| Amounts payable | 17/49 | €600,571 | €1,438,271 | +€837,700 | +139% |
| Amounts payable after more than one year | 17 | €82,519 | €868,953 | +€786,434 | +953% |
| Financial debts | 170/4 | €82,519 | €868,953 | +€786,434 | +953% |
| Amounts payable within one year | 42/48 | €518,053 | €566,559 | +€48,506 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €23,947 | €76,821 | +€52,874 | +221% |
| Trade debts | 44 | €18,265 | €58,507 | +€40,242 | +220% |
| Suppliers | 440/4 | €18,265 | €58,507 | +€40,242 | +220% |
| Taxes, remuneration and social security | 45 | €282,472 | €137,917 | -€144,555 | -51.2% |
| Taxes | 450/3 | €282,472 | €137,917 | -€144,555 | -51.2% |
| Other amounts payable | 47/48 | €193,368 | €293,313 | +€99,945 | +51.7% |
| Accrued charges and deferred income | 492/3 | - | €2,760 | +€2,760 | |
| Non-recurring operating income | 76A | €21,936 | - | -€21,936 | |
| Remuneration, social security and pensions | 62 | €2,008 | - | -€2,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,768 | €94,311 | +€53,542 | +131% |
| Other operating charges | 640/8 | €8,000 | €6,672 | -€1,328 | -16.6% |
| Gross operating margin | 9900 | €421,850 | €3,522 | -€418,328 | -99.2% |
| Operating profit (loss) | 9901 | €371,074 | -€97,461 | -€468,535 | |
| Financial income | 75/76B | €1,573,608 | €252,908 | -€1.3m | -83.9% |
| Recurring financial income | 75 | €18,764 | €86,341 | +€67,577 | +360% |
| Non-recurring financial income | 76B | €1,554,844 | €166,567 | -€1.4m | -89.3% |
| Financial charges | 65/66B | €7,141 | €38,031 | +€30,890 | +433% |
| Recurring financial charges | 65 | €7,141 | €38,031 | +€30,890 | +433% |
| Profit (loss) for the period before taxes | 9903 | €1,937,541 | €117,415 | -€1.8m | -93.9% |
| Income taxes | 67/77 | €195,415 | €10,242 | -€185,173 | -94.8% |
| Profit (loss) for the period | 9904 | €1,742,125 | €107,173 | -€1.6m | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,742,125 | €107,173 | -€1.6m | -93.8% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.