ASSYST: 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.
ASSYST
Largest movements
- Receivables within one year -€958
down €958 (-11.1%), from €8,634 to €7,677
- Profit (loss) carried forward -€616
down €616 (-1.4%), from -€45,120 to -€45,736
- Trade debts -€363
down €363 (-100.0%), from €363 to €0
- Gross operating margin -€14,216
down €14,216, from €14,120 to -€97
- Write-downs -€6,378
down €6,378 (-100.0%), from €6,378 to €0
- Taxes -€1,506
down €1,506 (-100.0%), from €1,506 to €0
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,634 | €7,677 | -€958 | -11.1% |
| Current assets | 29/58 | €8,634 | €7,677 | -€958 | -11.1% |
| Amounts receivable within one year | 40/41 | €8,634 | €7,677 | -€958 | -11.1% |
| Other amounts receivable | 41 | €8,634 | €7,677 | -€958 | -11.1% |
| Total equity and liabilities | 10/49 | €8,634 | €7,677 | -€958 | -11.1% |
| Equity | 10/15 | €8,230 | €7,614 | -€616 | -7.5% |
| Contributions | 10/11 | €48,500 | €48,500 | = | 0.0% |
| Reserves | 13 | €4,850 | €4,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,850 | €4,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,850 | €4,850 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€45,120 | -€45,736 | -€616 | -1.4% |
| Amounts payable | 17/49 | €404 | €63 | -€341 | -84.4% |
| Amounts payable within one year | 42/48 | €404 | €63 | -€341 | -84.4% |
| Trade debts | 44 | €363 | €0 | -€363 | -100.0% |
| Suppliers | 440/4 | €363 | €0 | -€363 | -100.0% |
| Taxes, remuneration and social security | 45 | €41 | €63 | +€22 | +52.8% |
| Taxes | 450/3 | €41 | €63 | +€22 | +52.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €14,363 | €0 | -€14,363 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,378 | €0 | -€6,378 | -100.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €14,120 | -€97 | -€14,216 | |
| Operating profit (loss) | 9901 | €7,236 | -€616 | -€7,852 | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €7,236 | -€616 | -€7,852 | |
| Income taxes | 67/77 | €1,506 | €0 | -€1,506 | -100.0% |
| Profit (loss) for the period | 9904 | €5,730 | -€616 | -€6,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,730 | -€616 | -€6,346 |
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 5 October 2026 via checked.be.