DE ASSISTENT: 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.
DE ASSISTENT
Largest movements
- Stocks and contracts +€10,000
up €10,000 (+400%), from €2,500 to €12,500
- Tangible fixed assets -€3,934
down €3,934 (-18.5%), from €21,234 to €17,300
of which Plant, machinery and equipment: -€2,214
- Cash +€3,812
up €3,812 (+23.8%), from €16,007 to €19,818
mainly Other debts (+€10,075) and Depreciation (+€5,729)
- Receivables within one year +€1,741
up €1,741 (+53.8%), from €3,237 to €4,977
of which Other amounts receivable: +€3,743
- Other debts +€10,075
up €10,075 (+95.1%), from €10,594 to €20,669
- Current portion of long-term debt -€2,808
no longer reported in 2025 (was €2,808)
- Tax, wage and social debts +€2,475
up €2,475 (+31.0%), from €7,988 to €10,463
of which Remuneration and social security: +€3,028
- Profit (loss) carried forward +€2,045
up €2,045, from -€2,044 to €1
- Debts after one year -€1,404
no longer reported in 2025 (was €1,404)
- Staff costs -€29,729
down €29,729, from €29,065 to -€664
- Gross operating margin -€10,963
down €10,963 (-54.6%), from €20,087 to €9,124
- Financial income -€6,349
down €6,349 (-96.8%), from €6,556 to €207
of which Non-recurring financial income: -€6,485
- Financial charges +€251
up €251 (+102%), from €247 to €498
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 | €52,996 | €64,762 | +€11,766 | +22.2% |
| Fixed assets | 21/28 | €31,253 | €27,319 | -€3,934 | -12.6% |
| Tangible fixed assets | 22/27 | €21,234 | €17,300 | -€3,934 | -18.5% |
| Plant, machinery and equipment | 23 | €14,085 | €11,872 | -€2,214 | -15.7% |
| Furniture and vehicles | 24 | €4,697 | €3,523 | -€1,174 | -25.0% |
| Other tangible fixed assets | 26 | €2,452 | €1,906 | -€546 | -22.3% |
| Financial fixed assets | 28 | €10,019 | €10,019 | = | 0.0% |
| Current assets | 29/58 | €21,744 | €37,444 | +€15,700 | +72.2% |
| Stocks and contracts in progress | 3 | €2,500 | €12,500 | +€10,000 | +400% |
| Stocks | 30/36 | €2,500 | €12,500 | +€10,000 | +400% |
| Amounts receivable within one year | 40/41 | €3,237 | €4,977 | +€1,741 | +53.8% |
| Trade receivables | 40 | €3,235 | €1,233 | -€2,002 | -61.9% |
| Other amounts receivable | 41 | €2 | €3,745 | +€3,743 | +178,218% |
| Cash at bank and in hand | 54/58 | €16,007 | €19,818 | +€3,812 | +23.8% |
| Deferred charges and accrued income | 490/1 | - | €148 | +€148 | |
| Total equity and liabilities | 10/49 | €52,996 | €64,762 | +€11,766 | +22.2% |
| Equity | 10/15 | €25,456 | €27,501 | +€2,045 | +8.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,044 | €1 | +€2,045 | |
| Amounts payable | 17/49 | €27,541 | €37,262 | +€9,721 | +35.3% |
| Amounts payable after more than one year | 17 | €1,404 | - | -€1,404 | |
| Financial debts | 170/4 | €1,404 | - | -€1,404 | |
| Amounts payable within one year | 42/48 | €26,137 | €37,262 | +€11,125 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €2,808 | - | -€2,808 | |
| Trade debts | 44 | €4,747 | €6,130 | +€1,383 | +29.1% |
| Suppliers | 440/4 | €4,747 | €6,130 | +€1,383 | +29.1% |
| Taxes, remuneration and social security | 45 | €7,988 | €10,463 | +€2,475 | +31.0% |
| Taxes | 450/3 | €7,052 | €6,498 | -€554 | -7.9% |
| Remuneration and social security | 454/9 | €937 | €3,965 | +€3,028 | +323% |
| Other amounts payable | 47/48 | €10,594 | €20,669 | +€10,075 | +95.1% |
| Remuneration, social security and pensions | 62 | €29,065 | -€664 | -€29,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,624 | €5,729 | +€106 | +1.9% |
| Other operating charges | 640/8 | €1,833 | €1,723 | -€110 | -6.0% |
| Gross operating margin | 9900 | €20,087 | €9,124 | -€10,963 | -54.6% |
| Operating profit (loss) | 9901 | -€16,435 | €2,336 | +€18,770 | |
| Financial income | 75/76B | €6,556 | €207 | -€6,349 | -96.8% |
| Recurring financial income | 75 | €71 | €207 | +€136 | +193% |
| Non-recurring financial income | 76B | €6,485 | - | -€6,485 | |
| Financial charges | 65/66B | €247 | €498 | +€251 | +102% |
| Recurring financial charges | 65 | €247 | €498 | +€251 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€10,126 | €2,045 | +€12,171 | |
| Profit (loss) for the period | 9904 | -€10,126 | €2,045 | +€12,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,126 | €2,045 | +€12,171 |
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 15 October 2026 via checked.be.