BC 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.
BC ASSIST
Largest movements
- Receivables within one year +€91,586
up €91,586 (+295%), from €31,050 to €122,636
- Cash -€19,085
no longer reported in 2025 (was €19,085)
mainly Receivables within one year (-€91,586) and Other debts (-€29,234)
- Tangible fixed assets -€5,871
no longer reported in 2025 (was €5,871)
- Reserves +€56,698
up €56,698 (+3,048%), from €1,860 to €58,558
of which Distributable reserves: +€58,558
- Tax, wage and social debts +€34,221
up €34,221 (+144%), from €23,730 to €57,951
- Other debts -€29,234
no longer reported in 2025 (was €29,234)
- Short-term financial debts +€4,900
new in 2025: €4,900
- Financial income +€11,787
new in 2025: €11,787
of which Non-recurring financial income: +€10,129
- Gross operating margin +€4,246
up €4,246 (+5.6%), from €75,453 to €79,699
- Turnover +€3,789
up €3,789 (+3.6%), from €104,963 to €108,752
- Taxes +€3,604
up €3,604 (+17.0%), from €21,236 to €24,840
- Depreciation -€1,468
no longer reported in 2025 (was €1,468)
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 | €56,006 | €122,636 | +€66,630 | +119% |
| Fixed assets | 21/28 | €5,871 | - | -€5,871 | |
| Tangible fixed assets | 22/27 | €5,871 | - | -€5,871 | |
| Furniture and vehicles | 24 | €5,871 | - | -€5,871 | |
| Current assets | 29/58 | €50,135 | €122,636 | +€72,501 | +145% |
| Amounts receivable within one year | 40/41 | €31,050 | €122,636 | +€91,586 | +295% |
| Other amounts receivable | 41 | €31,050 | €122,636 | +€91,586 | +295% |
| Cash at bank and in hand | 54/58 | €19,085 | - | -€19,085 | |
| Total equity and liabilities | 10/49 | €56,006 | €122,636 | +€66,630 | +119% |
| Equity | 10/15 | €2,860 | €59,558 | +€56,698 | +1,982% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €58,558 | +€56,698 | +3,048% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €58,558 | +€58,558 | |
| Amounts payable | 17/49 | €53,146 | €63,078 | +€9,932 | +18.7% |
| Amounts payable within one year | 42/48 | €53,146 | €63,078 | +€9,932 | +18.7% |
| Financial debts | 43 | - | €4,900 | +€4,900 | |
| Credit institutions | 430/8 | - | €4,900 | +€4,900 | |
| Trade debts | 44 | €182 | €227 | +€45 | +24.7% |
| Suppliers | 440/4 | €182 | €227 | +€45 | +24.7% |
| Taxes, remuneration and social security | 45 | €23,730 | €57,951 | +€34,221 | +144% |
| Taxes | 450/3 | €23,730 | €57,951 | +€34,221 | +144% |
| Other amounts payable | 47/48 | €29,234 | - | -€29,234 | |
| Turnover | 70 | €104,963 | €108,752 | +€3,789 | +3.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,510 | €29,053 | -€457 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,468 | - | -€1,468 | |
| Other operating charges | 640/8 | €2,254 | €2,064 | -€190 | -8.4% |
| Gross operating margin | 9900 | €75,453 | €79,699 | +€4,246 | +5.6% |
| Operating profit (loss) | 9901 | €71,731 | €77,635 | +€5,904 | +8.2% |
| Financial income | 75/76B | - | €11,787 | +€11,787 | |
| Recurring financial income | 75 | - | €1,658 | +€1,658 | |
| Non-recurring financial income | 76B | - | €10,129 | +€10,129 | |
| Financial charges | 65/66B | €43 | €169 | +€126 | +293% |
| Recurring financial charges | 65 | €43 | €169 | +€126 | +293% |
| Profit (loss) for the period before taxes | 9903 | €71,688 | €89,253 | +€17,565 | +24.5% |
| Income taxes | 67/77 | €21,236 | €24,840 | +€3,604 | +17.0% |
| Profit (loss) for the period | 9904 | €50,452 | €64,413 | +€13,961 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,452 | €64,413 | +€13,961 | +27.7% |
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 28 October 2026 via checked.be.