D.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.
D.Assist
Largest movements
- Current investments +€101,289
up €101,289 (+10.4%), from €971,508 to €1.1m
- Cash +€82,882
up €82,882 (+80.6%), from €102,815 to €185,697
mainly Net result for the year (+€220,870) and Other debts (+€95,570)
- Receivables within one year +€67,578
up €67,578 (+66.6%), from €101,545 to €169,123
of which Trade receivables: +€62,929
- Reserves +€122,359
up €122,359 (+10.5%), from €1.2m to €1.3m
of which Distributable reserves: +€122,359
- Other debts +€95,570
up €95,570 (+1,559%), from €6,129 to €101,699
- Gross operating margin +€120,819
up €120,819 (+25.5%), from €474,428 to €595,248
- Staff costs +€70,116
up €70,116 (+35.6%), from €197,038 to €267,154
- Financial income -€30,928
down €30,928 (-79.5%), from €38,918 to €7,990
- Taxes +€9,925
up €9,925 (+11.4%), from €87,312 to €97,237
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 | €1,216,279 | €1,447,462 | +€231,184 | +19.0% |
| Fixed assets | 21/28 | €28,698 | €18,623 | -€10,075 | -35.1% |
| Tangible fixed assets | 22/27 | €28,548 | €18,473 | -€10,075 | -35.3% |
| Plant, machinery and equipment | 23 | €19,904 | €15,349 | -€4,555 | -22.9% |
| Furniture and vehicles | 24 | €8,643 | €3,124 | -€5,520 | -63.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €1,187,581 | €1,428,839 | +€241,258 | +20.3% |
| Amounts receivable within one year | 40/41 | €101,545 | €169,123 | +€67,578 | +66.6% |
| Trade receivables | 40 | €63,745 | €126,674 | +€62,929 | +98.7% |
| Other amounts receivable | 41 | €37,800 | €42,449 | +€4,649 | +12.3% |
| Current investments | 50/53 | €971,508 | €1,072,797 | +€101,289 | +10.4% |
| Cash at bank and in hand | 54/58 | €102,815 | €185,697 | +€82,882 | +80.6% |
| Deferred charges and accrued income | 490/1 | €11,713 | €1,222 | -€10,491 | -89.6% |
| Total equity and liabilities | 10/49 | €1,216,279 | €1,447,462 | +€231,184 | +19.0% |
| Equity | 10/15 | €1,187,906 | €1,310,265 | +€122,359 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,169,306 | €1,291,665 | +€122,359 | +10.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,150,556 | €1,272,915 | +€122,359 | +10.6% |
| Amounts payable | 17/49 | €28,373 | €137,197 | +€108,825 | +384% |
| Amounts payable within one year | 42/48 | €28,309 | €137,175 | +€108,866 | +385% |
| Trade debts | 44 | €9,147 | €10,911 | +€1,765 | +19.3% |
| Suppliers | 440/4 | €9,147 | €10,911 | +€1,765 | +19.3% |
| Taxes, remuneration and social security | 45 | €13,033 | €24,564 | +€11,531 | +88.5% |
| Taxes | 450/3 | €453 | €596 | +€143 | +31.5% |
| Remuneration and social security | 454/9 | €12,580 | €23,969 | +€11,389 | +90.5% |
| Other amounts payable | 47/48 | €6,129 | €101,699 | +€95,570 | +1,559% |
| Accrued charges and deferred income | 492/3 | €64 | €23 | -€41 | -64.1% |
| Remuneration, social security and pensions | 62 | €197,038 | €267,154 | +€70,116 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,370 | €12,975 | -€2,395 | -15.6% |
| Other operating charges | 640/8 | €2,293 | €4,726 | +€2,433 | +106% |
| Gross operating margin | 9900 | €474,428 | €595,248 | +€120,819 | +25.5% |
| Operating profit (loss) | 9901 | €259,727 | €310,393 | +€50,665 | +19.5% |
| Financial income | 75/76B | €38,918 | €7,990 | -€30,928 | -79.5% |
| Recurring financial income | 75 | €38,918 | €7,990 | -€30,928 | -79.5% |
| Financial charges | 65/66B | €269 | €276 | +€8 | +2.9% |
| Recurring financial charges | 65 | €269 | €276 | +€8 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €298,377 | €318,107 | +€19,730 | +6.6% |
| Income taxes | 67/77 | €87,312 | €97,237 | +€9,925 | +11.4% |
| Profit (loss) for the period | 9904 | €211,065 | €220,870 | +€9,805 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €211,065 | €220,870 | +€9,805 | +4.6% |
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 18 October 2026 via checked.be.