ASSISTU: 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.
ASSISTU
Largest movements
- Tangible fixed assets -€44,893
down €44,893 (-32.3%), from €139,066 to €94,173
of which Furniture and vehicles: -€35,218
- Cash +€6,553
up €6,553 (+86.7%), from €7,558 to €14,111
mainly Investment in fixed assets (net) (+€34,460) and Other debts (+€22,374)
- Receivables within one year +€2,959
up €2,959 (+7.0%), from €42,143 to €45,102
of which Trade receivables: +€6,777
- Reserves -€26,935
down €26,935 (-37.8%), from €71,191 to €44,256
- Other debts +€22,374
up €22,374 (+479%), from €4,675 to €27,048
- Debts after one year -€19,974
down €19,974 (-23.4%), from €85,452 to €65,477
- Current portion of long-term debt -€9,941
down €9,941 (-77.5%), from €12,834 to €2,892
- Trade debts -€5,825
down €5,825 (-59.6%), from €9,779 to €3,954
- Gross operating margin +€14,192
up €14,192 (+124%), from €11,449 to €25,642
- Depreciation -€13,868
down €13,868 (-57.1%), from €24,302 to €10,434
- Financial income +€821
up €821 (+208%), from €395 to €1,217
- Other operating charges +€675
up €675 (+47.7%), from €1,413 to €2,088
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 | €188,767 | €153,386 | -€35,381 | -18.7% |
| Fixed assets | 21/28 | €139,066 | €94,173 | -€44,893 | -32.3% |
| Tangible fixed assets | 22/27 | €139,066 | €94,173 | -€44,893 | -32.3% |
| Land and buildings | 22 | €96,228 | €90,900 | -€5,327 | -5.5% |
| Plant, machinery and equipment | 23 | €7,412 | €3,065 | -€4,348 | -58.7% |
| Furniture and vehicles | 24 | €35,426 | €208 | -€35,218 | -99.4% |
| Current assets | 29/58 | €49,701 | €59,213 | +€9,512 | +19.1% |
| Amounts receivable within one year | 40/41 | €42,143 | €45,102 | +€2,959 | +7.0% |
| Trade receivables | 40 | €16,398 | €23,175 | +€6,777 | +41.3% |
| Other amounts receivable | 41 | €25,746 | €21,928 | -€3,818 | -14.8% |
| Cash at bank and in hand | 54/58 | €7,558 | €14,111 | +€6,553 | +86.7% |
| Total equity and liabilities | 10/49 | €188,767 | €153,386 | -€35,381 | -18.7% |
| Equity | 10/15 | €69,782 | €43,228 | -€26,554 | -38.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €71,191 | €44,256 | -€26,935 | -37.8% |
| Distributable reserves | 133 | €71,191 | €44,256 | -€26,935 | -37.8% |
| Profit (loss) carried forward | 14 | -€21,409 | -€21,028 | +€381 | +1.8% |
| Amounts payable | 17/49 | €118,986 | €110,158 | -€8,827 | -7.4% |
| Amounts payable after more than one year | 17 | €85,452 | €65,477 | -€19,974 | -23.4% |
| Financial debts | 170/4 | €85,452 | €65,477 | -€19,974 | -23.4% |
| Amounts payable within one year | 42/48 | €33,534 | €44,231 | +€10,697 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €12,834 | €2,892 | -€9,941 | -77.5% |
| Trade debts | 44 | €9,779 | €3,954 | -€5,825 | -59.6% |
| Suppliers | 440/4 | €9,779 | €3,954 | -€5,825 | -59.6% |
| Taxes, remuneration and social security | 45 | €6,246 | €10,336 | +€4,090 | +65.5% |
| Taxes | 450/3 | €3,336 | €7,427 | +€4,092 | +123% |
| Remuneration and social security | 454/9 | €2,911 | €2,909 | -€2 | -0.1% |
| Other amounts payable | 47/48 | €4,675 | €27,048 | +€22,374 | +479% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,302 | €10,434 | -€13,868 | -57.1% |
| Other operating charges | 640/8 | €1,413 | €2,088 | +€675 | +47.7% |
| Non-recurring operating charges | 66A | €3,785 | €10,369 | +€6,584 | +174% |
| Gross operating margin | 9900 | €11,449 | €25,642 | +€14,192 | +124% |
| Operating profit (loss) | 9901 | -€18,051 | €2,751 | +€20,802 | |
| Financial income | 75/76B | €395 | €1,217 | +€821 | +208% |
| Recurring financial income | 75 | €395 | €1,217 | +€821 | +208% |
| Financial charges | 65/66B | €3,483 | €3,427 | -€55 | -1.6% |
| Recurring financial charges | 65 | €3,483 | €3,427 | -€55 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,138 | €540 | +€21,678 | |
| Income taxes | 67/77 | €271 | €159 | -€112 | -41.4% |
| Profit (loss) for the period | 9904 | -€21,409 | €381 | +€21,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,409 | €381 | +€21,791 |
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 14 October 2026 via checked.be.