ASSY-SOFT: 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.
ASSY-SOFT
Largest movements
- Cash +€50,335
up €50,335 (+291.7%), from €17,259 to €67,594
mainly Net result for the year (+€49,591) and Other debts (+€19,766)
- Receivables within one year -€11,539
down €11,539 (-34.7%), from €33,219 to €21,680
of which Trade receivables: -€18,773
- Tangible fixed assets -€9,130
down €9,130 (-22.7%), from €40,310 to €31,180
of which Furniture and vehicles: -€5,522
- Stocks and contracts -€8,894
no longer reported in 2025 (was €8,894)
- Profit (loss) carried forward +€49,591
up €49,591 (+95.1%), from -€52,121 to -€2,530
- Tax, wage and social debts -€30,087
down €30,087 (-92.4%), from €32,567 to €2,480
of which Remuneration and social security: -€16,805
- Other debts +€19,766
up €19,766 (+128.9%), from €15,337 to €35,103
- Trade debts -€18,498
no longer reported in 2025 (was €18,498)
- Staff costs -€111,544
down €111,544 (-99.8%), from €111,793 to €249
- Gross operating margin -€18,695
down €18,695 (-19.7%), from €94,922 to €76,228
- Depreciation -€4,088
down €4,088 (-30.9%), from €13,219 to €9,130
- Taxes +€3,261
new in 2025: €3,261
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 | €99,682 | €120,454 | +€20,771 | +20.8% |
| Fixed assets | 21/28 | €40,310 | €31,180 | -€9,130 | -22.7% |
| Tangible fixed assets | 22/27 | €40,310 | €31,180 | -€9,130 | -22.7% |
| Land and buildings | 22 | €29,747 | €29,747 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,041 | €1,433 | -€3,609 | -71.6% |
| Furniture and vehicles | 24 | €5,522 | - | -€5,522 | |
| Current assets | 29/58 | €59,372 | €89,274 | +€29,902 | +50.4% |
| Stocks and contracts in progress | 3 | €8,894 | - | -€8,894 | |
| Stocks | 30/36 | €8,894 | - | -€8,894 | |
| Amounts receivable within one year | 40/41 | €33,219 | €21,680 | -€11,539 | -34.7% |
| Trade receivables | 40 | €33,210 | €14,437 | -€18,773 | -56.5% |
| Other amounts receivable | 41 | €9 | €7,243 | +€7,234 | +83921.5% |
| Cash at bank and in hand | 54/58 | €17,259 | €67,594 | +€50,335 | +291.7% |
| Total equity and liabilities | 10/49 | €99,682 | €120,454 | +€20,771 | +20.8% |
| Equity | 10/15 | €33,280 | €82,871 | +€49,591 | +149.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €23,401 | €23,401 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €17,201 | €17,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,121 | -€2,530 | +€49,591 | +95.1% |
| Amounts payable | 17/49 | €66,402 | €37,583 | -€28,819 | -43.4% |
| Amounts payable within one year | 42/48 | €66,402 | €37,583 | -€28,819 | -43.4% |
| Trade debts | 44 | €18,498 | - | -€18,498 | |
| Suppliers | 440/4 | €18,498 | - | -€18,498 | |
| Taxes, remuneration and social security | 45 | €32,567 | €2,480 | -€30,087 | -92.4% |
| Taxes | 450/3 | €15,761 | €2,480 | -€13,281 | -84.3% |
| Remuneration and social security | 454/9 | €16,805 | - | -€16,805 | |
| Other amounts payable | 47/48 | €15,337 | €35,103 | +€19,766 | +128.9% |
| Non-recurring operating income | 76A | - | €207 | +€207 | |
| Remuneration, social security and pensions | 62 | €111,793 | €249 | -€111,544 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,219 | €9,130 | -€4,088 | -30.9% |
| Other operating charges | 640/8 | €4,459 | €4,565 | +€106 | +2.4% |
| Non-recurring operating charges | 66A | €19 | €8,763 | +€8,744 | +46313.3% |
| Gross operating margin | 9900 | €94,922 | €76,228 | -€18,695 | -19.7% |
| Operating profit (loss) | 9901 | -€34,568 | €53,520 | +€88,088 | |
| Financial income | 75/76B | €492 | €16 | -€476 | -96.7% |
| Recurring financial income | 75 | €492 | €16 | -€476 | -96.7% |
| Financial charges | 65/66B | €594 | €684 | +€90 | +15.1% |
| Recurring financial charges | 65 | €594 | €684 | +€90 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,670 | €52,852 | +€87,522 | |
| Income taxes | 67/77 | - | €3,261 | +€3,261 | |
| Profit (loss) for the period | 9904 | -€34,670 | €49,591 | +€84,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,670 | €49,591 | +€84,260 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.