Assistool: 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.
Assistool
Largest movements
- Cash +€121,907
up €121,907 (+111%), from €109,614 to €231,522
mainly Debts after one year (+€154,219) and Net result for the year (+€94,332)
- Receivables within one year -€29,859
down €29,859 (-59.6%), from €50,131 to €20,272
of which Other amounts receivable: -€29,711
- Deferred charges and accrued income +€11,995
up €11,995 (+733%), from €1,637 to €13,632
- Intangible fixed assets +€11,921
up €11,921 (+10.4%), from €114,257 to €126,179
- Tangible fixed assets +€6,748
up €6,748 (+58.2%), from €11,588 to €18,335
- Debts after one year +€154,219
up €154,219 (+987%), from €15,629 to €169,848
- Profit (loss) carried forward -€77,475
down €77,475 (-46.5%), from €166,613 to €89,138
- Trade debts +€19,144
up €19,144 (+110%), from €17,340 to €36,484
- Current portion of long-term debt +€14,954
up €14,954 (+48.5%), from €30,827 to €45,781
- Tax, wage and social debts +€7,666
up €7,666 (+14.0%), from €54,788 to €62,454
of which Remuneration and social security: +€10,280
- Staff costs +€86,492
up €86,492 (+176%), from €49,259 to €135,751
- Taxes -€44,861
down €44,861 (-75.8%), from €59,179 to €14,318
- Gross operating margin -€22,856
down €22,856 (-7.2%), from €319,094 to €296,239
- Depreciation +€8,364
up €8,364 (+20.6%), from €40,597 to €48,961
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 | €287,387 | €410,099 | +€122,712 | +42.7% |
| Fixed assets | 21/28 | €126,005 | €144,674 | +€18,669 | +14.8% |
| Intangible fixed assets | 21 | €114,257 | €126,179 | +€11,921 | +10.4% |
| Tangible fixed assets | 22/27 | €11,588 | €18,335 | +€6,748 | +58.2% |
| Furniture and vehicles | 24 | €11,588 | €18,335 | +€6,748 | +58.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €161,382 | €265,425 | +€104,043 | +64.5% |
| Amounts receivable within one year | 40/41 | €50,131 | €20,272 | -€29,859 | -59.6% |
| Trade receivables | 40 | €149 | - | -€149 | |
| Other amounts receivable | 41 | €49,982 | €20,272 | -€29,711 | -59.4% |
| Cash at bank and in hand | 54/58 | €109,614 | €231,522 | +€121,907 | +111% |
| Deferred charges and accrued income | 490/1 | €1,637 | €13,632 | +€11,995 | +733% |
| Total equity and liabilities | 10/49 | €287,387 | €410,099 | +€122,712 | +42.7% |
| Equity | 10/15 | €167,613 | €90,138 | -€77,475 | -46.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,613 | €89,138 | -€77,475 | -46.5% |
| Amounts payable | 17/49 | €119,775 | €319,961 | +€200,187 | +167% |
| Amounts payable after more than one year | 17 | €15,629 | €169,848 | +€154,219 | +987% |
| Financial debts | 170/4 | €15,629 | €169,848 | +€154,219 | +987% |
| Amounts payable within one year | 42/48 | €104,146 | €150,114 | +€45,968 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €30,827 | €45,781 | +€14,954 | +48.5% |
| Trade debts | 44 | €17,340 | €36,484 | +€19,144 | +110% |
| Suppliers | 440/4 | €17,340 | €36,484 | +€19,144 | +110% |
| Taxes, remuneration and social security | 45 | €54,788 | €62,454 | +€7,666 | +14.0% |
| Taxes | 450/3 | €48,026 | €45,412 | -€2,614 | -5.4% |
| Remuneration and social security | 454/9 | €6,762 | €17,042 | +€10,280 | +152% |
| Other amounts payable | 47/48 | €1,190 | €5,394 | +€4,204 | +353% |
| Remuneration, social security and pensions | 62 | €49,259 | €135,751 | +€86,492 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,597 | €48,961 | +€8,364 | +20.6% |
| Other operating charges | 640/8 | €441 | €1,185 | +€745 | +169% |
| Gross operating margin | 9900 | €319,094 | €296,239 | -€22,856 | -7.2% |
| Operating profit (loss) | 9901 | €228,797 | €110,342 | -€118,456 | -51.8% |
| Financial income | 75/76B | €8 | €625 | +€618 | +8,170% |
| Recurring financial income | 75 | €8 | €625 | +€618 | +8,170% |
| Financial charges | 65/66B | €3,158 | €2,316 | -€842 | -26.7% |
| Recurring financial charges | 65 | €3,158 | €2,316 | -€842 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €225,647 | €108,650 | -€116,996 | -51.8% |
| Income taxes | 67/77 | €59,179 | €14,318 | -€44,861 | -75.8% |
| Profit (loss) for the period | 9904 | €166,467 | €94,332 | -€72,135 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €166,467 | €94,332 | -€72,135 | -43.3% |
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 18 October 2026 via checked.be.