ASSISTANCE TECHNIQUE BECKS: 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 TECHNIQUE BECKS
Largest movements
- Deferred charges and accrued income -€10,863
down €10,863 (-66.9%), from €16,240 to €5,377
- Cash -€6,822
down €6,822 (-22.1%), from €30,878 to €24,056
mainly Debts after one year (-€73,565) and Investment in fixed assets (net) (-€16,439)
- Receivables within one year +€6,583
up €6,583 (+15.1%), from €43,712 to €50,295
- Tangible fixed assets -€6,478
down €6,478 (-2.8%), from €231,850 to €225,372
of which Land and buildings: -€7,108
- Stocks and contracts +€5,199
up €5,199 (+71.3%), from €7,295 to €12,494
- Debts after one year -€73,565
down €73,565 (-57.2%), from €128,641 to €55,075
- Profit (loss) carried forward +€44,329
up €44,329 (+287%), from €15,453 to €59,782
- Other debts +€25,078
up €25,078 (+234%), from €10,721 to €35,799
- Current portion of long-term debt -€6,187
down €6,187 (-52.9%), from €11,695 to €5,508
- Gross operating margin +€25,496
up €25,496 (+39.6%), from €64,328 to €89,824
- Taxes +€5,591
up €5,591 (+98.3%), from €5,687 to €11,278
- Depreciation -€4,569
down €4,569 (-16.4%), from €27,813 to €23,244
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 | €330,302 | €317,594 | -€12,708 | -3.8% |
| Fixed assets | 21/28 | €232,177 | €225,372 | -€6,805 | -2.9% |
| Intangible fixed assets | 21 | €327 | - | -€327 | |
| Tangible fixed assets | 22/27 | €231,850 | €225,372 | -€6,478 | -2.8% |
| Land and buildings | 22 | €166,593 | €159,485 | -€7,108 | -4.3% |
| Plant, machinery and equipment | 23 | €44,322 | €40,363 | -€3,959 | -8.9% |
| Furniture and vehicles | 24 | €11,628 | €8,909 | -€2,719 | -23.4% |
| Other tangible fixed assets | 26 | €9,308 | €16,614 | +€7,307 | +78.5% |
| Current assets | 29/58 | €98,125 | €92,222 | -€5,903 | -6.0% |
| Stocks and contracts in progress | 3 | €7,295 | €12,494 | +€5,199 | +71.3% |
| Stocks | 30/36 | €7,295 | €12,494 | +€5,199 | +71.3% |
| Amounts receivable within one year | 40/41 | €43,712 | €50,295 | +€6,583 | +15.1% |
| Trade receivables | 40 | €43,712 | €50,295 | +€6,583 | +15.1% |
| Cash at bank and in hand | 54/58 | €30,878 | €24,056 | -€6,822 | -22.1% |
| Deferred charges and accrued income | 490/1 | €16,240 | €5,377 | -€10,863 | -66.9% |
| Total equity and liabilities | 10/49 | €330,302 | €317,594 | -€12,708 | -3.8% |
| Equity | 10/15 | €150,320 | €194,649 | +€44,329 | +29.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €131,367 | €131,367 | = | 0.0% |
| Distributable reserves | 133 | €131,367 | €131,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,453 | €59,782 | +€44,329 | +287% |
| Amounts payable | 17/49 | €179,982 | €122,944 | -€57,037 | -31.7% |
| Amounts payable after more than one year | 17 | €128,641 | €55,075 | -€73,565 | -57.2% |
| Financial debts | 170/4 | €128,641 | €55,075 | -€73,565 | -57.2% |
| Amounts payable within one year | 42/48 | €51,341 | €67,869 | +€16,528 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €11,695 | €5,508 | -€6,187 | -52.9% |
| Trade debts | 44 | €8,306 | €6,696 | -€1,610 | -19.4% |
| Suppliers | 440/4 | €8,306 | €6,696 | -€1,610 | -19.4% |
| Taxes, remuneration and social security | 45 | €20,619 | €19,867 | -€752 | -3.6% |
| Taxes | 450/3 | €18,769 | €18,017 | -€752 | -4.0% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Other amounts payable | 47/48 | €10,721 | €35,799 | +€25,078 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,813 | €23,244 | -€4,569 | -16.4% |
| Other operating charges | 640/8 | €887 | €1,125 | +€238 | +26.8% |
| Gross operating margin | 9900 | €64,328 | €89,824 | +€25,496 | +39.6% |
| Operating profit (loss) | 9901 | €35,627 | €65,454 | +€29,827 | +83.7% |
| Financial income | 75/76B | €9 | €17 | +€8 | +81.4% |
| Recurring financial income | 75 | €9 | €17 | +€8 | +81.4% |
| Financial charges | 65/66B | €2,397 | €2,364 | -€33 | -1.4% |
| Recurring financial charges | 65 | €2,397 | €2,364 | -€33 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €33,239 | €63,108 | +€29,868 | +89.9% |
| Income taxes | 67/77 | €5,687 | €11,278 | +€5,591 | +98.3% |
| Profit (loss) for the period | 9904 | €27,553 | €51,829 | +€24,277 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,553 | €51,829 | +€24,277 | +88.1% |
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 24 October 2026 via checked.be.