ASSOS1: 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.
ASSOS1
Largest movements
- Tangible fixed assets -€41,960
down €41,960 (-91.4%), from €45,884 to €3,924
of which Plant, machinery and equipment: -€38,362
- Receivables within one year -€3,564
down €3,564 (-60.2%), from €5,918 to €2,353
of which Other amounts receivable: -€5,115
- Deferred charges and accrued income -€2,077
down €2,077 (-81.9%), from €2,538 to €460
- Cash +€1,589
up €1,589 (+8,950%), from €18 to €1,606
mainly Investment in fixed assets (net) (+€38,362) and Depreciation (+€3,599)
- Trade debts -€37,517
down €37,517 (-99.4%), from €37,742 to €225
- Profit (loss) carried forward -€8,562
down €8,562 (-125%), from -€6,870 to -€15,432
- Purchases and services -€65,228
no longer reported in 2025 (was €65,228)
- Turnover -€54,910
no longer reported in 2025 (was €54,910)
- Gross operating margin +€13,010
up €13,010, from -€2,938 to €10,072
- Depreciation -€5,012
down €5,012 (-58.2%), from €8,611 to €3,599
- Other operating charges -€2,709
down €2,709 (-83.7%), from €3,238 to €528
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 | €54,357 | €8,344 | -€46,013 | -84.6% |
| Fixed assets | 21/28 | €45,884 | €3,924 | -€41,960 | -91.4% |
| Tangible fixed assets | 22/27 | €45,884 | €3,924 | -€41,960 | -91.4% |
| Plant, machinery and equipment | 23 | €38,362 | - | -€38,362 | |
| Furniture and vehicles | 24 | €7,523 | €3,924 | -€3,599 | -47.8% |
| Current assets | 29/58 | €8,473 | €4,420 | -€4,053 | -47.8% |
| Amounts receivable within one year | 40/41 | €5,918 | €2,353 | -€3,564 | -60.2% |
| Trade receivables | 40 | - | €1,551 | +€1,551 | |
| Other amounts receivable | 41 | €5,918 | €803 | -€5,115 | -86.4% |
| Cash at bank and in hand | 54/58 | €18 | €1,606 | +€1,589 | +8,950% |
| Deferred charges and accrued income | 490/1 | €2,538 | €460 | -€2,077 | -81.9% |
| Total equity and liabilities | 10/49 | €54,357 | €8,344 | -€46,013 | -84.6% |
| Equity | 10/15 | €13,590 | €5,028 | -€8,562 | -63.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,870 | -€15,432 | -€8,562 | -125% |
| Amounts payable | 17/49 | €40,767 | €3,316 | -€37,451 | -91.9% |
| Amounts payable within one year | 42/48 | €40,767 | €3,316 | -€37,451 | -91.9% |
| Trade debts | 44 | €37,742 | €225 | -€37,517 | -99.4% |
| Suppliers | 440/4 | €37,742 | €225 | -€37,517 | -99.4% |
| Other amounts payable | 47/48 | €3,025 | €3,091 | +€66 | +2.2% |
| Turnover | 70 | €54,910 | - | -€54,910 | |
| Non-recurring operating income | 76A | - | €39,167 | +€39,167 | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,228 | - | -€65,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,611 | €3,599 | -€5,012 | -58.2% |
| Other operating charges | 640/8 | €3,238 | €528 | -€2,709 | -83.7% |
| Non-recurring operating charges | 66A | - | €12,528 | +€12,528 | |
| Gross operating margin | 9900 | -€2,938 | €10,072 | +€13,010 | |
| Operating profit (loss) | 9901 | -€14,786 | -€6,583 | +€8,203 | +55.5% |
| Financial charges | 65/66B | €322 | €1,979 | +€1,657 | +514% |
| Recurring financial charges | 65 | €322 | €1,979 | +€1,657 | +514% |
| Profit (loss) for the period before taxes | 9903 | -€15,108 | -€8,562 | +€6,546 | +43.3% |
| Profit (loss) for the period | 9904 | -€15,108 | -€8,562 | +€6,546 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,108 | -€8,562 | +€6,546 | +43.3% |
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 29 October 2026 via checked.be.