Assistu groep: 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 groep
Largest movements
- Receivables within one year +€29,711
up €29,711 (+20.4%), from €145,726 to €175,438
of which Trade receivables: +€40,061
- Deferred charges and accrued income +€5,877
up €5,877 (+178%), from €3,306 to €9,183
- Tangible fixed assets +€3,663
up €3,663 (+20.0%), from €18,293 to €21,956
of which Plant, machinery and equipment: +€2,299
- Reserves -€47,706
down €47,706 (-39.5%), from €120,866 to €73,160
- Advances received +€38,003
new in 2025: €38,003
- Trade debts +€36,847
up €36,847 (+81.1%), from €45,435 to €82,282
- Tax, wage and social debts +€9,912
up €9,912 (+25.7%), from €38,498 to €48,410
of which Remuneration and social security: +€9,912
- Gross operating margin -€262,962
down €262,962 (-59.6%), from €441,198 to €178,236
- Staff costs -€56,283
down €56,283 (-20.9%), from €269,262 to €212,980
- Taxes -€38,064
down €38,064 (-98.9%), from €38,499 to €435
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 | €211,371 | €248,237 | +€36,865 | +17.4% |
| Fixed assets | 21/28 | €36,562 | €38,121 | +€1,559 | +4.3% |
| Intangible fixed assets | 21 | €18,269 | €16,165 | -€2,104 | -11.5% |
| Tangible fixed assets | 22/27 | €18,293 | €21,956 | +€3,663 | +20.0% |
| Plant, machinery and equipment | 23 | €9,201 | €11,500 | +€2,299 | +25.0% |
| Furniture and vehicles | 24 | €9,092 | €10,455 | +€1,364 | +15.0% |
| Current assets | 29/58 | €174,810 | €210,116 | +€35,306 | +20.2% |
| Amounts receivable within one year | 40/41 | €145,726 | €175,438 | +€29,711 | +20.4% |
| Trade receivables | 40 | €109,369 | €149,430 | +€40,061 | +36.6% |
| Other amounts receivable | 41 | €36,357 | €26,008 | -€10,350 | -28.5% |
| Cash at bank and in hand | 54/58 | €25,777 | €25,495 | -€282 | -1.1% |
| Deferred charges and accrued income | 490/1 | €3,306 | €9,183 | +€5,877 | +178% |
| Total equity and liabilities | 10/49 | €211,371 | €248,237 | +€36,865 | +17.4% |
| Equity | 10/15 | €126,866 | €79,160 | -€47,706 | -37.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €120,866 | €73,160 | -€47,706 | -39.5% |
| Distributable reserves | 133 | €120,866 | €73,160 | -€47,706 | -39.5% |
| Amounts payable | 17/49 | €84,505 | €169,077 | +€84,572 | +100% |
| Amounts payable within one year | 42/48 | €84,505 | €169,077 | +€84,572 | +100% |
| Trade debts | 44 | €45,435 | €82,282 | +€36,847 | +81.1% |
| Suppliers | 440/4 | €45,435 | €82,282 | +€36,847 | +81.1% |
| Advances received on contracts in progress | 46 | - | €38,003 | +€38,003 | |
| Taxes, remuneration and social security | 45 | €38,498 | €48,410 | +€9,912 | +25.7% |
| Taxes | 450/3 | €11,499 | €11,499 | = | 0.0% |
| Remuneration and social security | 454/9 | €26,999 | €36,911 | +€9,912 | +36.7% |
| Other amounts payable | 47/48 | €572 | €382 | -€190 | -33.2% |
| Remuneration, social security and pensions | 62 | €269,262 | €212,980 | -€56,283 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,230 | €9,903 | -€1,327 | -11.8% |
| Other operating charges | 640/8 | €1,245 | €515 | -€731 | -58.7% |
| Gross operating margin | 9900 | €441,198 | €178,236 | -€262,962 | -59.6% |
| Operating profit (loss) | 9901 | €159,460 | -€45,162 | -€204,622 | |
| Financial income | 75/76B | €169 | €4 | -€165 | -97.6% |
| Recurring financial income | 75 | €169 | €4 | -€165 | -97.6% |
| Financial charges | 65/66B | €264 | €2,114 | +€1,850 | +700% |
| Recurring financial charges | 65 | €264 | €2,114 | +€1,850 | +700% |
| Profit (loss) for the period before taxes | 9903 | €159,365 | -€47,272 | -€206,637 | |
| Income taxes | 67/77 | €38,499 | €435 | -€38,064 | -98.9% |
| Profit (loss) for the period | 9904 | €120,866 | -€47,706 | -€168,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €120,866 | -€47,706 | -€168,572 |
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 25 October 2026 via checked.be.