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
- Current investments +€323,695
up €323,695 (+108%), from €299,999 to €623,695
- Cash -€195,886
down €195,886 (-42.0%), from €466,230 to €270,345
mainly Current investments (-€323,695) and Contributions, distributions and other (-€86,215)
- Reserves +€96,683
up €96,683 (+10.8%), from €892,029 to €988,712
- Tax, wage and social debts +€15,688
up €15,688 (+22.1%), from €71,101 to €86,789
of which Taxes: +€16,524
- Debts after one year -€13,904
down €13,904 (-12.5%), from €111,147 to €97,242
- Gross operating margin -€103,768
down €103,768 (-27.3%), from €380,219 to €276,451
- Taxes -€25,599
down €25,599 (-26.4%), from €97,067 to €71,468
- Financial charges +€21,874
up €21,874 (+747%), from €2,929 to €24,803
- Staff costs -€8,944
down €8,944 (-13.2%), from €67,617 to €58,673
- Financial income +€7,849
up €7,849 (+10.4%), from €75,483 to €83,332
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 | €1,143,037 | €1,252,282 | +€109,245 | +9.6% |
| Fixed assets | 21/28 | €297,553 | €285,415 | -€12,139 | -4.1% |
| Tangible fixed assets | 22/27 | €285,153 | €273,015 | -€12,139 | -4.3% |
| Land and buildings | 22 | €278,754 | €264,450 | -€14,303 | -5.1% |
| Plant, machinery and equipment | 23 | €2,595 | €5,706 | +€3,110 | +120% |
| Furniture and vehicles | 24 | €3,805 | €2,859 | -€946 | -24.9% |
| Financial fixed assets | 28 | €12,400 | €12,400 | = | 0.0% |
| Current assets | 29/58 | €845,484 | €966,867 | +€121,383 | +14.4% |
| Amounts receivable within one year | 40/41 | €78,962 | €72,526 | -€6,436 | -8.2% |
| Trade receivables | 40 | €14,462 | €8,528 | -€5,935 | -41.0% |
| Other amounts receivable | 41 | €64,500 | €63,999 | -€501 | -0.8% |
| Current investments | 50/53 | €299,999 | €623,695 | +€323,695 | +108% |
| Cash at bank and in hand | 54/58 | €466,230 | €270,345 | -€195,886 | -42.0% |
| Deferred charges and accrued income | 490/1 | €292 | €302 | +€10 | +3.4% |
| Total equity and liabilities | 10/49 | €1,143,037 | €1,252,282 | +€109,245 | +9.6% |
| Equity | 10/15 | €898,229 | €994,912 | +€96,683 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €892,029 | €988,712 | +€96,683 | +10.8% |
| Distributable reserves | 133 | €892,029 | €988,712 | +€96,683 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €244,809 | €257,371 | +€12,562 | +5.1% |
| Amounts payable after more than one year | 17 | €111,147 | €97,242 | -€13,904 | -12.5% |
| Financial debts | 170/4 | €111,147 | €97,242 | -€13,904 | -12.5% |
| Amounts payable within one year | 42/48 | €121,713 | €147,942 | +€26,229 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €13,733 | €13,904 | +€172 | +1.2% |
| Trade debts | 44 | €13,731 | €14,171 | +€440 | +3.2% |
| Suppliers | 440/4 | €13,731 | €14,171 | +€440 | +3.2% |
| Advances received on contracts in progress | 46 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €71,101 | €86,789 | +€15,688 | +22.1% |
| Taxes | 450/3 | €60,525 | €77,049 | +€16,524 | +27.3% |
| Remuneration and social security | 454/9 | €10,576 | €9,740 | -€835 | -7.9% |
| Other amounts payable | 47/48 | €22,899 | €32,827 | +€9,929 | +43.4% |
| Accrued charges and deferred income | 492/3 | €11,949 | €12,186 | +€238 | +2.0% |
| Remuneration, social security and pensions | 62 | €67,617 | €58,673 | -€8,944 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,549 | €17,709 | +€1,160 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,625 | €0 | -€3,625 | -100% |
| Other operating charges | 640/8 | €3,404 | €4,232 | +€828 | +24.3% |
| Gross operating margin | 9900 | €380,219 | €276,451 | -€103,768 | -27.3% |
| Operating profit (loss) | 9901 | €289,024 | €195,837 | -€93,188 | -32.2% |
| Financial income | 75/76B | €75,483 | €83,332 | +€7,849 | +10.4% |
| Recurring financial income | 75 | €75,483 | €83,332 | +€7,849 | +10.4% |
| Financial charges | 65/66B | €2,929 | €24,803 | +€21,874 | +747% |
| Recurring financial charges | 65 | €2,929 | €24,803 | +€21,874 | +747% |
| Profit (loss) for the period before taxes | 9903 | €361,579 | €254,366 | -€107,213 | -29.7% |
| Income taxes | 67/77 | €97,067 | €71,468 | -€25,599 | -26.4% |
| Profit (loss) for the period | 9904 | €264,512 | €182,898 | -€81,614 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €264,512 | €182,898 | -€81,614 | -30.9% |
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 23 October 2026 via checked.be.