ASSISTEO: 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.
ASSISTEO
Largest movements
- Receivables within one year -€10,484
down €10,484 (-87.8%), from €11,938 to €1,454
of which Trade receivables: -€11,938
- Deferred charges and accrued income -€2,777
no longer reported in 2025 (was €2,777)
- Tangible fixed assets -€647
down €647 (-50.0%), from €1,294 to €647
- Profit (loss) carried forward -€16,100
down €16,100 (-119%), from -€13,578 to -€29,678
- Tax, wage and social debts -€4,890
down €4,890 (-100%), from €4,890 to €0
- Other debts +€4,082
up €4,082 (+586%), from €697 to €4,779
- Debts after one year +€3,000
up €3,000 (+55.0%), from €5,450 to €8,450
- Gross operating margin -€83,148
down €83,148, from €68,190 to -€14,958
- Purchases and services -€24,952
down €24,952 (-50.7%), from €49,257 to €24,305
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,009 | €2,101 | -€13,908 | -86.9% |
| Fixed assets | 21/28 | €1,294 | €647 | -€647 | -50.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,294 | €647 | -€647 | -50.0% |
| Furniture and vehicles | 24 | €1,294 | €647 | -€647 | -50.0% |
| Current assets | 29/58 | €14,715 | €1,454 | -€13,261 | -90.1% |
| Amounts receivable within one year | 40/41 | €11,938 | €1,454 | -€10,484 | -87.8% |
| Trade receivables | 40 | €11,938 | €0 | -€11,938 | -100% |
| Other amounts receivable | 41 | - | €1,454 | +€1,454 | |
| Deferred charges and accrued income | 490/1 | €2,777 | - | -€2,777 | |
| Total equity and liabilities | 10/49 | €16,009 | €2,101 | -€13,908 | -86.9% |
| Equity | 10/15 | €4,972 | -€11,128 | -€16,100 | |
| Reserves | 13 | €18,550 | €18,550 | = | 0.0% |
| Distributable reserves | 133 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,578 | -€29,678 | -€16,100 | -119% |
| Amounts payable | 17/49 | €11,037 | €13,229 | +€2,192 | +19.9% |
| Amounts payable after more than one year | 17 | €5,450 | €8,450 | +€3,000 | +55.0% |
| Other amounts payable | 178/9 | €5,450 | €8,450 | +€3,000 | +55.0% |
| Amounts payable within one year | 42/48 | €5,587 | €4,779 | -€808 | -14.5% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €4,890 | €0 | -€4,890 | -100% |
| Taxes | 450/3 | €4,890 | €0 | -€4,890 | -100% |
| Other amounts payable | 47/48 | €697 | €4,779 | +€4,082 | +586% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,257 | €24,305 | -€24,952 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €647 | -€82 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €448 | €453 | +€5 | +1.1% |
| Gross operating margin | 9900 | €68,190 | -€14,958 | -€83,148 | |
| Operating profit (loss) | 9901 | €67,013 | -€16,058 | -€83,071 | |
| Financial income | 75/76B | €142 | - | -€142 | |
| Recurring financial income | 75 | €142 | - | -€142 | |
| Financial charges | 65/66B | €58 | €42 | -€16 | -27.6% |
| Recurring financial charges | 65 | €58 | €42 | -€16 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €67,097 | -€16,100 | -€83,197 | |
| Profit (loss) for the period | 9904 | €67,097 | -€16,100 | -€83,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,097 | -€16,100 | -€83,197 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.