BG 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.
BG ASSIST
Largest movements
- Tangible fixed assets +€27,775
new in 2025: €27,775
- Cash -€7,131
down €7,131 (-46.9%), from €15,196 to €8,065
mainly Investment in fixed assets (net) (-€34,077) and Deferred charges and accrued income (-€1,077)
- Receivables within one year -€2,545
down €2,545 (-75.7%), from €3,360 to €816
- Deferred charges and accrued income +€1,077
new in 2025: €1,077
- Debts after one year +€5,606
new in 2025: €5,606
- Profit (loss) carried forward +€5,206
up €5,206 (+42.4%), from €12,274 to €17,480
- Current portion of long-term debt +€4,983
new in 2025: €4,983
- Accrued charges and deferred income +€3,939
new in 2025: €3,939
- Tax, wage and social debts -€592
down €592 (-14.5%), from €4,083 to €3,491
- Depreciation +€6,302
new in 2025: €6,302
- Gross operating margin +€2,841
up €2,841 (+23.6%), from €12,043 to €14,884
- Financial charges +€564
up €564 (+835%), from €67 to €631
- Taxes -€470
down €470 (-16.6%), from €2,828 to €2,358
- Other operating charges +€387
new in 2025: €387
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 | €18,557 | €37,732 | +€19,176 | +103% |
| Fixed assets | 21/28 | - | €27,775 | +€27,775 | |
| Tangible fixed assets | 22/27 | - | €27,775 | +€27,775 | |
| Furniture and vehicles | 24 | - | €27,775 | +€27,775 | |
| Current assets | 29/58 | €18,557 | €9,957 | -€8,599 | -46.3% |
| Amounts receivable within one year | 40/41 | €3,360 | €816 | -€2,545 | -75.7% |
| Trade receivables | 40 | €3,360 | €816 | -€2,545 | -75.7% |
| Cash at bank and in hand | 54/58 | €15,196 | €8,065 | -€7,131 | -46.9% |
| Deferred charges and accrued income | 490/1 | - | €1,077 | +€1,077 | |
| Total equity and liabilities | 10/49 | €18,557 | €37,732 | +€19,176 | +103% |
| Equity | 10/15 | €14,474 | €19,680 | +€5,206 | +36.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,274 | €17,480 | +€5,206 | +42.4% |
| Amounts payable | 17/49 | €4,083 | €18,052 | +€13,970 | +342% |
| Amounts payable after more than one year | 17 | - | €5,606 | +€5,606 | |
| Financial debts | 170/4 | - | €5,606 | +€5,606 | |
| Amounts payable within one year | 42/48 | €4,083 | €8,507 | +€4,425 | +108% |
| Current portion of amounts payable after more than one year | 42 | - | €4,983 | +€4,983 | |
| Trade debts | 44 | - | €34 | +€34 | |
| Suppliers | 440/4 | - | €34 | +€34 | |
| Taxes, remuneration and social security | 45 | €4,083 | €3,491 | -€592 | -14.5% |
| Taxes | 450/3 | €4,083 | €3,491 | -€592 | -14.5% |
| Accrued charges and deferred income | 492/3 | - | €3,939 | +€3,939 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,302 | +€6,302 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €12,043 | €14,884 | +€2,841 | +23.6% |
| Operating profit (loss) | 9901 | €12,043 | €8,195 | -€3,848 | -32.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €67 | €631 | +€564 | +835% |
| Recurring financial charges | 65 | €67 | €631 | +€564 | +835% |
| Profit (loss) for the period before taxes | 9903 | €11,975 | €7,564 | -€4,411 | -36.8% |
| Income taxes | 67/77 | €2,828 | €2,358 | -€470 | -16.6% |
| Profit (loss) for the period | 9904 | €9,147 | €5,206 | -€3,941 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,147 | €5,206 | -€3,941 | -43.1% |
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 21 October 2026 via checked.be.