ASSOGEST: what changed
Two fiscal 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.
ASSOGEST
Largest movements
- Current assets +€1,471
up €1,471 (+7.4%), from €19,778 to €21,249
- Tangible fixed assets -€274
no longer reported in 2019 (was €274)
- Debts within one year +€1,009
up €1,009 (+65.6%), from €1,537 to €2,546
- Turnover -€4,125
down €4,125 (-13.4%), from €30,759 to €26,634
- Gross operating margin -€596
down €596 (-22.2%), from €2,681 to €2,085
- Depreciation -€445
down €445 (-61.9%), from €719 to €274
From the 2018 result to the 2019 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,052 | €21,249 | +€1,197 | +6.0% |
| Fixed assets | 21/28 | €274 | - | -€274 | |
| Tangible fixed assets | 22/27 | €274 | - | -€274 | |
| Current assets | 29/58 | €19,778 | €21,249 | +€1,471 | +7.4% |
| Amounts receivable within one year | 40/41 | €15,489 | €12,272 | -€3,217 | -20.8% |
| Current investments | 50/53 | €3,350 | €3,356 | +€6 | +0.2% |
| Cash at bank and in hand | 54/58 | €936 | €621 | -€315 | -33.7% |
| Total equity and liabilities | 10/49 | €20,052 | €21,249 | +€1,197 | +6.0% |
| Equity | 10/15 | €18,515 | €18,703 | +€188 | +1.0% |
| Contributions | 10/11 | €1,239 | €1,239 | = | 0.0% |
| Reserves | 13 | €279 | €279 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,997 | €17,185 | +€188 | +1.1% |
| Amounts payable | 17/49 | €1,537 | €2,546 | +€1,009 | +65.6% |
| Amounts payable within one year | 42/48 | €1,537 | €2,546 | +€1,009 | +65.6% |
| Trade debts | 44 | €1,537 | €941 | -€596 | -38.8% |
| Turnover | 70 | €30,759 | €26,634 | -€4,125 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €274 | -€445 | -61.9% |
| Gross operating margin | 9900 | €2,681 | €2,085 | -€596 | -22.2% |
| Operating profit (loss) | 9901 | -€1,243 | €311 | +€1,554 | |
| Recurring financial income | 75 | €68 | €4 | -€64 | -94.1% |
| Recurring financial charges | 65 | €129 | €132 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,304 | €183 | +€1,487 | |
| Income taxes | 67/77 | -€6 | -€5 | +€1 | +16.7% |
| Profit (loss) for the period | 9904 | -€1,298 | €188 | +€1,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,298 | €188 | +€1,486 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.