ASSISTONLINE: 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.
ASSISTONLINE
Largest movements
- Tangible fixed assets +€574,211
up €574,211 (+62.9%), from €912,377 to €1.5m
of which Land and buildings: +€1.2m
- Cash -€27,042
down €27,042 (-87.1%), from €31,045 to €4,003
mainly Investment in fixed assets (net) (-€600,048) and Net result for the year (-€30,651)
- Revaluation surpluses +€438,732
new in 2025: €438,732
- Other debts +€126,128
up €126,128 (+39.8%), from €317,218 to €443,346
- Debts after one year +€44,766
up €44,766 (+65.8%), from €68,022 to €112,788
- Reserves -€30,651
down €30,651 (-7.9%), from €386,393 to €355,742
of which Distributable reserves: -€30,651
- Trade debts -€18,148
down €18,148 (-91.1%), from €19,916 to €1,768
- Depreciation -€7,552
down €7,552 (-22.6%), from €33,388 to €25,837
- Gross operating margin -€5,534
down €5,534 (-82.4%), from €6,713 to €1,179
- Financial charges +€2,294
up €2,294 (+97.3%), from €2,359 to €4,653
- Other operating charges -€317
down €317 (-11.7%), from €2,708 to €2,390
- Financial income -€181
down €181 (-14.7%), from €1,231 to €1,050
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 | €946,954 | €1,495,163 | +€548,209 | +57.9% |
| Fixed assets | 21/28 | €912,377 | €1,486,588 | +€574,211 | +62.9% |
| Tangible fixed assets | 22/27 | €912,377 | €1,486,588 | +€574,211 | +62.9% |
| Land and buildings | 22 | €259,638 | €1,410,534 | +€1.2m | +443% |
| Plant, machinery and equipment | 23 | €1,315 | €1,146 | -€169 | -12.9% |
| Furniture and vehicles | 24 | €73,156 | €74,908 | +€1,752 | +2.4% |
| Assets under construction and advance payments | 27 | €578,268 | €0 | -€578,268 | -100% |
| Current assets | 29/58 | €34,577 | €8,575 | -€26,002 | -75.2% |
| Amounts receivable within one year | 40/41 | €345 | €3,823 | +€3,478 | +1,008% |
| Trade receivables | 40 | - | €3,478 | +€3,478 | |
| Other amounts receivable | 41 | €345 | €345 | = | 0.0% |
| Current investments | 50/53 | €2,388 | €250 | -€2,138 | -89.5% |
| Cash at bank and in hand | 54/58 | €31,045 | €4,003 | -€27,042 | -87.1% |
| Deferred charges and accrued income | 490/1 | €799 | €499 | -€300 | -37.5% |
| Total equity and liabilities | 10/49 | €946,954 | €1,495,163 | +€548,209 | +57.9% |
| Equity | 10/15 | €435,893 | €843,975 | +€408,082 | +93.6% |
| Contributions | 10/11 | €49,500 | €49,500 | = | 0.0% |
| Revaluation surpluses | 12 | - | €438,732 | +€438,732 | |
| Reserves | 13 | €386,393 | €355,742 | -€30,651 | -7.9% |
| Tax-exempt reserves | 132 | €275,860 | €275,860 | = | 0.0% |
| Distributable reserves | 133 | €110,533 | €79,883 | -€30,651 | -27.7% |
| Provisions and deferred taxes | 16 | €93,287 | €93,287 | = | 0.0% |
| Deferred taxes | 168 | €93,287 | €93,287 | = | 0.0% |
| Amounts payable | 17/49 | €417,775 | €557,902 | +€140,127 | +33.5% |
| Amounts payable after more than one year | 17 | €68,022 | €112,788 | +€44,766 | +65.8% |
| Financial debts | 170/4 | €68,022 | €112,788 | +€44,766 | +65.8% |
| Amounts payable within one year | 42/48 | €346,303 | €445,114 | +€98,811 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €9,169 | €0 | -€9,169 | -100% |
| Trade debts | 44 | €19,916 | €1,768 | -€18,148 | -91.1% |
| Suppliers | 440/4 | €19,916 | €1,768 | -€18,148 | -91.1% |
| Other amounts payable | 47/48 | €317,218 | €443,346 | +€126,128 | +39.8% |
| Accrued charges and deferred income | 492/3 | €3,450 | €0 | -€3,450 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,388 | €25,837 | -€7,552 | -22.6% |
| Other operating charges | 640/8 | €2,708 | €2,390 | -€317 | -11.7% |
| Gross operating margin | 9900 | €6,713 | €1,179 | -€5,534 | -82.4% |
| Operating profit (loss) | 9901 | -€29,383 | -€27,048 | +€2,335 | +7.9% |
| Financial income | 75/76B | €1,231 | €1,050 | -€181 | -14.7% |
| Recurring financial income | 75 | €1,231 | €1,050 | -€181 | -14.7% |
| Financial charges | 65/66B | €2,359 | €4,653 | +€2,294 | +97.3% |
| Recurring financial charges | 65 | €2,359 | €4,653 | +€2,294 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,510 | -€30,651 | -€141 | -0.5% |
| Profit (loss) for the period | 9904 | -€30,510 | -€30,651 | -€141 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,510 | -€30,651 | -€141 | -0.5% |
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 15 October 2026 via checked.be.