ASSISTAUTO: 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.
ASSISTAUTO
Largest movements
- Stocks and contracts -€2,904
down €2,904 (-81.7%), from €3,554 to €650
- Receivables within one year -€592
down €592 (-18.0%), from €3,290 to €2,698
of which Trade receivables: -€323
- Tangible fixed assets -€520
no longer reported in 2024 (was €520)
- Cash -€458
no longer reported in 2024 (was €458)
mainly Net result for the year (-€4,152) and Advances received (-€3,872)
- Deferred charges and accrued income -€155
no longer reported in 2024 (was €155)
- Profit (loss) carried forward -€4,152
down €4,152 (-12.9%), from -€32,197 to -€36,349
- Advances received -€3,872
down €3,872 (-52.6%), from €7,362 to €3,490
- Trade debts +€1,955
up €1,955 (+142.5%), from €1,371 to €3,326
- Other debts +€715
up €715 (+2.5%), from €28,915 to €29,631
- Tax, wage and social debts +€701
up €701 (+2700.6%), from €26 to €727
- Gross operating margin +€10,698
up €10,698 (+80.7%), from -€13,249 to -€2,551
- Depreciation -€717
no longer reported in 2024 (was €717)
- Financial charges +€141
up €141 (+82.5%), from €171 to €311
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,977 | €3,348 | -€4,630 | -58.0% |
| Fixed assets | 21/28 | €520 | - | -€520 | |
| Tangible fixed assets | 22/27 | €520 | - | -€520 | |
| Furniture and vehicles | 24 | €520 | - | -€520 | |
| Current assets | 29/58 | €7,457 | €3,348 | -€4,109 | -55.1% |
| Stocks and contracts in progress | 3 | €3,554 | €650 | -€2,904 | -81.7% |
| Stocks | 30/36 | €3,554 | €650 | -€2,904 | -81.7% |
| Amounts receivable within one year | 40/41 | €3,290 | €2,698 | -€592 | -18.0% |
| Trade receivables | 40 | €3,020 | €2,698 | -€323 | -10.7% |
| Other amounts receivable | 41 | €269 | - | -€269 | |
| Cash at bank and in hand | 54/58 | €458 | - | -€458 | |
| Deferred charges and accrued income | 490/1 | €155 | - | -€155 | |
| Total equity and liabilities | 10/49 | €7,977 | €3,348 | -€4,630 | -58.0% |
| Equity | 10/15 | -€29,697 | -€33,849 | -€4,152 | -14.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,197 | -€36,349 | -€4,152 | -12.9% |
| Amounts payable | 17/49 | €37,674 | €37,197 | -€477 | -1.3% |
| Amounts payable within one year | 42/48 | €37,674 | €37,197 | -€477 | -1.3% |
| Financial debts | 43 | - | €23 | +€23 | |
| Credit institutions | 430/8 | - | €23 | +€23 | |
| Trade debts | 44 | €1,371 | €3,326 | +€1,955 | +142.5% |
| Suppliers | 440/4 | €1,371 | €3,326 | +€1,955 | +142.5% |
| Advances received on contracts in progress | 46 | €7,362 | €3,490 | -€3,872 | -52.6% |
| Taxes, remuneration and social security | 45 | €26 | €727 | +€701 | +2700.6% |
| Taxes | 450/3 | €26 | €727 | +€701 | +2700.6% |
| Other amounts payable | 47/48 | €28,915 | €29,631 | +€715 | +2.5% |
| Non-recurring operating income | 76A | - | €1,959 | +€1,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | - | -€717 | |
| Other operating charges | 640/8 | €1,333 | €1,290 | -€42 | -3.2% |
| Gross operating margin | 9900 | -€13,249 | -€2,551 | +€10,698 | +80.7% |
| Operating profit (loss) | 9901 | -€15,298 | -€3,841 | +€11,457 | +74.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €171 | €311 | +€141 | +82.5% |
| Recurring financial charges | 65 | €171 | €311 | +€141 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,468 | -€4,152 | +€11,316 | +73.2% |
| Profit (loss) for the period | 9904 | -€15,468 | -€4,152 | +€11,316 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,468 | -€4,152 | +€11,316 | +73.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.