DAO-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.
DAO-ASSIST
Largest movements
- Receivables within one year -€11,924
down €11,924 (-92.6%), from €12,874 to €950
of which Other amounts receivable: -€12,280
- Cash -€7,958
no longer reported in 2025 (was €7,958)
mainly Net result for the year (-€20,038) and Short-term financial debts (-€5,816)
- Tangible fixed assets -€2,958
no longer reported in 2025 (was €2,958)
- Profit (loss) carried forward -€20,732
down €20,732, from €694 to -€20,038
- Short-term financial debts -€5,816
no longer reported in 2025 (was €5,816)
- Tax, wage and social debts +€3,777
up €3,777 (+457%), from €826 to €4,603
- Trade debts +€3,574
new in 2025: €3,574
of which Bills of exchange payable: +€2,958
- Revaluation surpluses -€2,958
no longer reported in 2025 (was €2,958)
- Turnover -€31,397
down €31,397 (-58.5%), from €53,635 to €22,238
- Goods and materials -€29,637
no longer reported in 2025 (was €29,637)
- Services and other goods -€16,201
no longer reported in 2025 (was €16,201)
- Gross operating margin -€11,432
new in 2025: -€11,432
- Staff costs +€4,050
new in 2025: €4,050
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 | €29,599 | €6,738 | -€22,861 | -77.2% |
| Fixed assets | 21/28 | €2,958 | - | -€2,958 | |
| Tangible fixed assets | 22/27 | €2,958 | - | -€2,958 | |
| Furniture and vehicles | 24 | €2,958 | - | -€2,958 | |
| Current assets | 29/58 | €26,641 | €6,738 | -€19,903 | -74.7% |
| Amounts receivable after more than one year | 29 | €5,809 | €5,789 | -€20 | -0.3% |
| Trade receivables | 290 | €2,015 | - | -€2,015 | |
| Other amounts receivable | 291 | €3,794 | €5,789 | +€1,995 | +52.6% |
| Amounts receivable within one year | 40/41 | €12,874 | €950 | -€11,924 | -92.6% |
| Trade receivables | 40 | - | €355 | +€355 | |
| Other amounts receivable | 41 | €12,874 | €594 | -€12,280 | -95.4% |
| Cash at bank and in hand | 54/58 | €7,958 | - | -€7,958 | |
| Total equity and liabilities | 10/49 | €29,599 | €6,738 | -€22,861 | -77.2% |
| Equity | 10/15 | €22,957 | -€1,438 | -€24,395 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €2,958 | - | -€2,958 | |
| Reserves | 13 | €705 | - | -€705 | |
| Non-distributable reserves | 130/1 | €705 | - | -€705 | |
| Reserves not available under the articles | 1311 | €705 | - | -€705 | |
| Profit (loss) carried forward | 14 | €694 | -€20,038 | -€20,732 | |
| Amounts payable | 17/49 | €6,642 | €8,177 | +€1,535 | +23.1% |
| Amounts payable within one year | 42/48 | €6,642 | €8,177 | +€1,535 | +23.1% |
| Financial debts | 43 | €5,816 | - | -€5,816 | |
| Credit institutions | 430/8 | €5,816 | - | -€5,816 | |
| Trade debts | 44 | - | €3,574 | +€3,574 | |
| Suppliers | 440/4 | - | €616 | +€616 | |
| Bills of exchange payable | 441 | - | €2,958 | +€2,958 | |
| Taxes, remuneration and social security | 45 | €826 | €4,603 | +€3,777 | +457% |
| Taxes | 450/3 | €826 | €4,603 | +€3,777 | +457% |
| Operating income | 70/76A | €53,635 | - | -€53,635 | |
| Turnover | 70 | €53,635 | €22,238 | -€31,397 | -58.5% |
| Operating charges | 60/66A | €45,838 | - | -€45,838 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €33,670 | +€33,670 | |
| Goods for resale, raw materials and consumables | 60 | €29,637 | - | -€29,637 | |
| Purchases | 600/8 | €29,637 | - | -€29,637 | |
| Services and other goods | 61 | €16,201 | - | -€16,201 | |
| Remuneration, social security and pensions | 62 | - | €4,050 | +€4,050 | |
| Other operating charges | 640/8 | - | €2,041 | +€2,041 | |
| Gross operating margin | 9900 | - | -€11,432 | -€11,432 | |
| Operating profit (loss) | 9901 | €7,797 | -€17,523 | -€25,320 | |
| Financial charges | 65/66B | €736 | €1,486 | +€750 | +102% |
| Recurring financial charges | 65 | €736 | €1,486 | +€750 | +102% |
| Debt charges | 650 | €736 | - | -€736 | |
| Profit (loss) for the period before taxes | 9903 | €7,061 | -€19,010 | -€26,071 | |
| Income taxes | 67/77 | - | €1,028 | +€1,028 | |
| Profit (loss) for the period | 9904 | €7,061 | -€20,038 | -€27,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,061 | -€20,038 | -€27,099 |
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 24 October 2026 via checked.be.