ASSOS: 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.
ASSOS
Largest movements
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year -€7,493
down €7,493 (-71.7%), from €10,454 to €2,961
of which Trade receivables: -€7,810
- Tangible fixed assets +€5,768
up €5,768 (+219%), from €2,633 to €8,401
of which Plant, machinery and equipment: +€5,356
- Cash -€4,137
down €4,137 (-36.6%), from €11,306 to €7,169
mainly Other debts (-€14,167) and Net result for the year (-€9,944)
- Other debts -€14,167
down €14,167 (-71.3%), from €19,865 to €5,698
- Profit (loss) carried forward -€9,944
down €9,944, from €2,721 to -€7,223
- Tax, wage and social debts -€2,108
down €2,108 (-92.5%), from €2,279 to €171
- Gross operating margin -€13,243
down €13,243, from €4,612 to -€8,631
- Other operating charges -€2,030
down €2,030 (-87.8%), from €2,312 to €282
- Depreciation +€355
up €355 (+58.0%), from €612 to €967
- Taxes -€340
no longer reported in 2025 (was €340)
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 | €46,653 | €20,325 | -€26,328 | -56.4% |
| Fixed assets | 21/28 | €2,633 | €8,401 | +€5,768 | +219% |
| Tangible fixed assets | 22/27 | €2,633 | €8,401 | +€5,768 | +219% |
| Plant, machinery and equipment | 23 | €2,633 | €7,989 | +€5,356 | +203% |
| Furniture and vehicles | 24 | - | €412 | +€412 | |
| Current assets | 29/58 | €44,020 | €11,924 | -€32,096 | -72.9% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Stocks and contracts in progress | 3 | €1,555 | €1,338 | -€217 | -14.0% |
| Stocks | 30/36 | €1,555 | €1,338 | -€217 | -14.0% |
| Amounts receivable within one year | 40/41 | €10,454 | €2,961 | -€7,493 | -71.7% |
| Trade receivables | 40 | €10,454 | €2,644 | -€7,810 | -74.7% |
| Other amounts receivable | 41 | - | €317 | +€317 | |
| Cash at bank and in hand | 54/58 | €11,306 | €7,169 | -€4,137 | -36.6% |
| Deferred charges and accrued income | 490/1 | €705 | €456 | -€249 | -35.3% |
| Total equity and liabilities | 10/49 | €46,653 | €20,325 | -€26,328 | -56.4% |
| Equity | 10/15 | €22,509 | €12,565 | -€9,944 | -44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,188 | €1,188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €208 | €208 | = | 0.0% |
| Legal reserve | 130 | - | €208 | +€208 | |
| Reserves not available under the articles | 1311 | €208 | - | -€208 | |
| Distributable reserves | 133 | €980 | €980 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,721 | -€7,223 | -€9,944 | |
| Amounts payable | 17/49 | €24,144 | €7,760 | -€16,384 | -67.9% |
| Amounts payable within one year | 42/48 | €24,144 | €7,760 | -€16,384 | -67.9% |
| Trade debts | 44 | €2,000 | €1,891 | -€109 | -5.5% |
| Suppliers | 440/4 | €2,000 | €1,891 | -€109 | -5.5% |
| Taxes, remuneration and social security | 45 | €2,279 | €171 | -€2,108 | -92.5% |
| Taxes | 450/3 | €2,279 | €171 | -€2,108 | -92.5% |
| Other amounts payable | 47/48 | €19,865 | €5,698 | -€14,167 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €967 | +€355 | +58.0% |
| Other operating charges | 640/8 | €2,312 | €282 | -€2,030 | -87.8% |
| Gross operating margin | 9900 | €4,612 | -€8,631 | -€13,243 | |
| Operating profit (loss) | 9901 | €1,688 | -€9,880 | -€11,568 | |
| Financial charges | 65/66B | €129 | €64 | -€65 | -50.4% |
| Recurring financial charges | 65 | €129 | €64 | -€65 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €1,559 | -€9,944 | -€11,503 | |
| Income taxes | 67/77 | €340 | - | -€340 | |
| Profit (loss) for the period | 9904 | €1,219 | -€9,944 | -€11,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,219 | -€9,944 | -€11,163 |
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 22 October 2026 via checked.be.