ASSISTANCE TECHNIQUE CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year +€13,148
up €13,148 (+28.0%), from €46,950 to €60,098
of which Other amounts receivable: +€11,150
- Cash -€995
down €995 (-47.5%), from €2,093 to €1,099
mainly Receivables within one year (-€13,148) and Net result for the year (-€6,552)
- Deferred charges and accrued income +€818
up €818 (+67.6%), from €1,211 to €2,029
- Profit (loss) carried forward -€6,552
new in 2025: -€6,552
- Current portion of long-term debt -€916
no longer reported in 2025 (was €916)
- Write-downs +€21,164
new in 2025: €21,164
- Other operating charges -€16,124
down €16,124 (-98.2%), from €16,412 to €287
- Gross operating margin -€9,446
down €9,446 (-41.7%), from €22,666 to €13,220
- Depreciation -€2,070
down €2,070 (-75.3%), from €2,748 to €677
- Taxes -€1,495
down €1,495 (-99.7%), from €1,500 to €5
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 | €74,714 | €67,008 | -€7,706 | -10.3% |
| Fixed assets | 21/28 | €677 | - | -€677 | |
| Tangible fixed assets | 22/27 | €677 | - | -€677 | |
| Furniture and vehicles | 24 | €677 | - | -€677 | |
| Current assets | 29/58 | €74,036 | €67,008 | -€7,029 | -9.5% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Stocks and contracts in progress | 3 | €3,782 | €3,782 | = | 0.0% |
| Stocks | 30/36 | €3,782 | €3,782 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,950 | €60,098 | +€13,148 | +28.0% |
| Trade receivables | 40 | €13,568 | €15,566 | +€1,998 | +14.7% |
| Other amounts receivable | 41 | €33,381 | €44,531 | +€11,150 | +33.4% |
| Cash at bank and in hand | 54/58 | €2,093 | €1,099 | -€995 | -47.5% |
| Deferred charges and accrued income | 490/1 | €1,211 | €2,029 | +€818 | +67.6% |
| Total equity and liabilities | 10/49 | €74,714 | €67,008 | -€7,706 | -10.3% |
| Equity | 10/15 | €43,074 | €36,522 | -€6,552 | -15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,874 | €36,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,306 | €5,306 | = | 0.0% |
| Distributable reserves | 133 | €29,708 | €29,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,552 | -€6,552 | |
| Amounts payable | 17/49 | €31,640 | €30,486 | -€1,154 | -3.6% |
| Amounts payable within one year | 42/48 | €31,378 | €30,486 | -€892 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €916 | - | -€916 | |
| Trade debts | 44 | €26,933 | €27,418 | +€485 | +1.8% |
| Suppliers | 440/4 | €20,149 | €20,634 | +€485 | +2.4% |
| Bills of exchange payable | 441 | €6,784 | €6,784 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,529 | €3,068 | -€461 | -13.1% |
| Taxes | 450/3 | €3,529 | €3,068 | -€461 | -13.1% |
| Accrued charges and deferred income | 492/3 | €262 | - | -€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,748 | €677 | -€2,070 | -75.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,164 | +€21,164 | |
| Other operating charges | 640/8 | €16,412 | €287 | -€16,124 | -98.2% |
| Gross operating margin | 9900 | €22,666 | €13,220 | -€9,446 | -41.7% |
| Operating profit (loss) | 9901 | €3,506 | -€8,909 | -€12,416 | |
| Financial income | 75/76B | €1,857 | €3,094 | +€1,237 | +66.6% |
| Recurring financial income | 75 | €1,857 | €3,094 | +€1,237 | +66.6% |
| Financial charges | 65/66B | €1,366 | €732 | -€634 | -46.4% |
| Recurring financial charges | 65 | €1,366 | €732 | -€634 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €3,998 | -€6,547 | -€10,545 | |
| Income taxes | 67/77 | €1,500 | €5 | -€1,495 | -99.7% |
| Profit (loss) for the period | 9904 | €2,498 | -€6,552 | -€9,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,498 | -€6,552 | -€9,050 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.