AssoConseils: 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.
AssoConseils
Largest movements
- Cash +€24,976
up €24,976 (+229.3%), from €10,892 to €35,868
mainly Net result for the year (+€29,170) and Tax, wage and social debts (+€13,490)
- Receivables within one year +€8,022
up €8,022 (+209.6%), from €3,828 to €11,849
- Deferred charges and accrued income +€2,016
up €2,016 (+95.7%), from €2,108 to €4,124
- Intangible fixed assets -€533
down €533 (-49.5%), from €1,078 to €545
- Profit (loss) carried forward +€25,201
up €25,201 (+402.8%), from €6,257 to €31,458
- Tax, wage and social debts +€13,490
up €13,490 (+273.9%), from €4,925 to €18,415
of which Taxes: +€11,894
- Debts after one year -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€1,108
up €1,108 (+146.8%), from €755 to €1,863
- Turnover -€47,943
no longer reported in 2025 (was €47,943)
- Gross operating margin +€36,985
up €36,985 (+98.9%), from €37,391 to €74,376
- Purchases and services -€11,063
no longer reported in 2025 (was €11,063)
- Staff costs +€8,816
up €8,816 (+32.4%), from €27,229 to €36,044
- Taxes +€6,032
up €6,032 (+331.3%), from €1,820 to €7,852
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.
Cash bridge derived
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 | €18,437 | €53,236 | +€34,799 | +188.7% |
| Fixed assets | 21/28 | €1,609 | €1,395 | -€214 | -13.3% |
| Intangible fixed assets | 21 | €1,078 | €545 | -€533 | -49.5% |
| Tangible fixed assets | 22/27 | €531 | €850 | +€319 | +60.1% |
| Furniture and vehicles | 24 | €531 | €850 | +€319 | +60.1% |
| Current assets | 29/58 | €16,827 | €51,841 | +€35,013 | +208.1% |
| Amounts receivable within one year | 40/41 | €3,828 | €11,849 | +€8,022 | +209.6% |
| Trade receivables | 40 | €3,828 | €11,849 | +€8,022 | +209.6% |
| Cash at bank and in hand | 54/58 | €10,892 | €35,868 | +€24,976 | +229.3% |
| Deferred charges and accrued income | 490/1 | €2,108 | €4,124 | +€2,016 | +95.7% |
| Total equity and liabilities | 10/49 | €18,437 | €53,236 | +€34,799 | +188.7% |
| Equity | 10/15 | €7,757 | €32,958 | +€25,201 | +324.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,257 | €31,458 | +€25,201 | +402.8% |
| Amounts payable | 17/49 | €10,680 | €20,278 | +€9,598 | +89.9% |
| Amounts payable after more than one year | 17 | €5,000 | - | -€5,000 | |
| Other amounts payable | 178/9 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €5,680 | €20,278 | +€14,598 | +257.0% |
| Trade debts | 44 | €755 | €1,863 | +€1,108 | +146.8% |
| Suppliers | 440/4 | €755 | €1,863 | +€1,108 | +146.8% |
| Taxes, remuneration and social security | 45 | €4,925 | €18,415 | +€13,490 | +273.9% |
| Taxes | 450/3 | €2,450 | €14,344 | +€11,894 | +485.5% |
| Remuneration and social security | 454/9 | €2,475 | €4,071 | +€1,596 | +64.5% |
| Turnover | 70 | €47,943 | - | -€47,943 | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,063 | - | -€11,063 | |
| Remuneration, social security and pensions | 62 | €27,229 | €36,044 | +€8,816 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €792 | -€1,074 | -57.6% |
| Other operating charges | 640/8 | €150 | €264 | +€114 | +75.8% |
| Gross operating margin | 9900 | €37,391 | €74,376 | +€36,985 | +98.9% |
| Operating profit (loss) | 9901 | €8,146 | €37,275 | +€29,129 | +357.6% |
| Financial charges | 65/66B | €68 | €253 | +€184 | +269.3% |
| Recurring financial charges | 65 | €68 | €253 | +€184 | +269.3% |
| Profit (loss) for the period before taxes | 9903 | €8,077 | €37,022 | +€28,945 | +358.3% |
| Income taxes | 67/77 | €1,820 | €7,852 | +€6,032 | +331.3% |
| Profit (loss) for the period | 9904 | €6,257 | €29,170 | +€22,913 | +366.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,257 | €29,170 | +€22,913 | +366.2% |
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 11 October 2026 via checked.be.