B-assist: 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.
B-assist
Largest movements
- Cash +€13,904
up €13,904 (+41.6%), from €33,412 to €47,316
mainly Accrued charges and deferred income (+€13,300) and Net result for the year (+€8,425)
- Tangible fixed assets +€3,693
up €3,693 (+29.7%), from €12,451 to €16,144
of which Furniture and vehicles: +€3,834
- Receivables within one year +€1,256
up €1,256 (+5.9%), from €21,296 to €22,552
of which Other amounts receivable: +€1,619
- Accrued charges and deferred income +€13,300
new in 2025: €13,300
- Profit (loss) carried forward +€8,425
up €8,425 (+17.0%), from €49,506 to €57,931
- Trade debts -€2,765
down €2,765 (-55.8%), from €4,957 to €2,192
- Gross operating margin -€13,999
down €13,999 (-41.9%), from €33,380 to €19,381
- Taxes -€3,721
down €3,721 (-54.6%), from €6,811 to €3,090
- Depreciation +€1,906
up €1,906 (+38.9%), from €4,900 to €6,807
- Other operating charges +€682
up €682 (+96.3%), from €709 to €1,391
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 | €81,714 | €99,996 | +€18,282 | +22.4% |
| Fixed assets | 21/28 | €12,451 | €16,144 | +€3,693 | +29.7% |
| Tangible fixed assets | 22/27 | €12,451 | €16,144 | +€3,693 | +29.7% |
| Plant, machinery and equipment | 23 | €395 | €254 | -€141 | -35.7% |
| Furniture and vehicles | 24 | €12,056 | €15,890 | +€3,834 | +31.8% |
| Current assets | 29/58 | €69,263 | €83,852 | +€14,589 | +21.1% |
| Amounts receivable within one year | 40/41 | €21,296 | €22,552 | +€1,256 | +5.9% |
| Trade receivables | 40 | €21,296 | €20,933 | -€363 | -1.7% |
| Other amounts receivable | 41 | - | €1,619 | +€1,619 | |
| Current investments | 50/53 | €14,192 | €13,984 | -€208 | -1.5% |
| Cash at bank and in hand | 54/58 | €33,412 | €47,316 | +€13,904 | +41.6% |
| Deferred charges and accrued income | 490/1 | €363 | - | -€363 | |
| Total equity and liabilities | 10/49 | €81,714 | €99,996 | +€18,282 | +22.4% |
| Equity | 10/15 | €54,506 | €62,931 | +€8,425 | +15.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,506 | €57,931 | +€8,425 | +17.0% |
| Amounts payable | 17/49 | €27,207 | €37,065 | +€9,858 | +36.2% |
| Amounts payable within one year | 42/48 | €27,207 | €23,765 | -€3,442 | -12.7% |
| Trade debts | 44 | €4,957 | €2,192 | -€2,765 | -55.8% |
| Suppliers | 440/4 | €4,957 | €2,192 | -€2,765 | -55.8% |
| Taxes, remuneration and social security | 45 | €22,251 | €21,573 | -€678 | -3.0% |
| Taxes | 450/3 | €20,251 | €19,077 | -€1,174 | -5.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,496 | +€496 | +24.8% |
| Accrued charges and deferred income | 492/3 | - | €13,300 | +€13,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,900 | €6,807 | +€1,906 | +38.9% |
| Other operating charges | 640/8 | €709 | €1,391 | +€682 | +96.3% |
| Gross operating margin | 9900 | €33,380 | €19,381 | -€13,999 | -41.9% |
| Operating profit (loss) | 9901 | €27,771 | €11,183 | -€16,587 | -59.7% |
| Financial income | 75/76B | €200 | €467 | +€267 | +133% |
| Recurring financial income | 75 | €200 | €467 | +€267 | +133% |
| Financial charges | 65/66B | €154 | €136 | -€18 | -11.5% |
| Recurring financial charges | 65 | €154 | €136 | -€18 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €27,818 | €11,515 | -€16,303 | -58.6% |
| Income taxes | 67/77 | €6,811 | €3,090 | -€3,721 | -54.6% |
| Profit (loss) for the period | 9904 | €21,006 | €8,425 | -€12,582 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,006 | €8,425 | -€12,582 | -59.9% |
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 17 October 2026 via checked.be.