ASSISTISA: 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.
ASSISTISA
Largest movements
- Cash -€600
down €600 (-15.5%), from €3,863 to €3,262
mainly Tax, wage and social debts (-€2,915) and Trade debts (-€2,119)
- Deferred charges and accrued income -€417
down €417 (-52.8%), from €789 to €372
- Receivables within one year +€252
up €252 (+3.8%), from €6,555 to €6,807
- Profit (loss) carried forward +€4,268
up €4,268 (+28.4%), from -€15,041 to -€10,773
- Tax, wage and social debts -€2,915
down €2,915 (-79.9%), from €3,650 to €735
- Trade debts -€2,119
no longer reported in 2025 (was €2,119)
- Gross operating margin +€5,990
up €5,990 (+649%), from €922 to €6,912
- Taxes +€1,062
up €1,062 (+112%), from €948 to €2,010
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 | €11,207 | €10,442 | -€765 | -6.8% |
| Current assets | 29/58 | €11,207 | €10,442 | -€765 | -6.8% |
| Amounts receivable within one year | 40/41 | €6,555 | €6,807 | +€252 | +3.8% |
| Other amounts receivable | 41 | €6,555 | €6,807 | +€252 | +3.8% |
| Cash at bank and in hand | 54/58 | €3,863 | €3,262 | -€600 | -15.5% |
| Deferred charges and accrued income | 490/1 | €789 | €372 | -€417 | -52.8% |
| Total equity and liabilities | 10/49 | €11,207 | €10,442 | -€765 | -6.8% |
| Equity | 10/15 | €5,419 | €9,687 | +€4,268 | +78.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,041 | -€10,773 | +€4,268 | +28.4% |
| Amounts payable | 17/49 | €5,788 | €755 | -€5,033 | -87.0% |
| Amounts payable within one year | 42/48 | €5,768 | €735 | -€5,033 | -87.3% |
| Trade debts | 44 | €2,119 | - | -€2,119 | |
| Suppliers | 440/4 | €2,119 | - | -€2,119 | |
| Taxes, remuneration and social security | 45 | €3,650 | €735 | -€2,915 | -79.9% |
| Taxes | 450/3 | €3,650 | €735 | -€2,915 | -79.9% |
| Accrued charges and deferred income | 492/3 | €20 | €20 | +€0 | +2.0% |
| Other operating charges | 640/8 | €714 | €734 | +€21 | +2.9% |
| Gross operating margin | 9900 | €922 | €6,912 | +€5,990 | +649% |
| Operating profit (loss) | 9901 | €208 | €6,178 | +€5,970 | +2,864% |
| Financial income | 75/76B | €344 | €287 | -€57 | -16.5% |
| Recurring financial income | 75 | €344 | €287 | -€57 | -16.5% |
| Financial charges | 65/66B | €167 | €188 | +€20 | +12.2% |
| Recurring financial charges | 65 | €167 | €188 | +€20 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €385 | €6,277 | +€5,892 | +1,531% |
| Income taxes | 67/77 | €948 | €2,010 | +€1,062 | +112% |
| Profit (loss) for the period | 9904 | -€563 | €4,268 | +€4,830 | |
| Profit (loss) for the period to be appropriated | 9905 | -€563 | €4,268 | +€4,830 |
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 14 October 2026 via checked.be.