DIGITAL ASSISTANCE: what changed
Two fiscal 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.
DIGITAL ASSISTANCE
Largest movements
- Cash -€30,490
down €30,490 (-46.8%), from €65,151 to €34,661
mainly Contributions, distributions and other (-€30,000) and Other debts (-€26,858)
- Receivables within one year -€24,199
down €24,199 (-62.5%), from €38,697 to €14,498
of which Other amounts receivable: -€25,024
- Tangible fixed assets +€14,966
up €14,966 (+176.0%), from €8,505 to €23,470
of which Land and buildings: +€19,313
- Deferred charges and accrued income +€1,335
up €1,335 (+1405.2%), from €95 to €1,430
- Other debts -€26,858
down €26,858 (-50.4%), from €53,284 to €26,426
- Reserves -€6,424
down €6,424 (-14.9%), from €43,179 to €36,755
- Tax, wage and social debts -€5,535
down €5,535 (-37.2%), from €14,887 to €9,351
- Gross operating margin -€16,231
down €16,231 (-30.1%), from €53,870 to €37,639
- Taxes -€3,597
down €3,597 (-33.7%), from €10,684 to €7,086
- Depreciation +€1,088
up €1,088 (+23.8%), from €4,565 to €5,654
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.
Cash bridge derived
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 | €112,447 | €74,058 | -€38,389 | -34.1% |
| Fixed assets | 21/28 | €8,505 | €23,470 | +€14,966 | +176.0% |
| Tangible fixed assets | 22/27 | €8,505 | €23,470 | +€14,966 | +176.0% |
| Land and buildings | 22 | €3,632 | €22,945 | +€19,313 | +531.7% |
| Plant, machinery and equipment | 23 | €850 | €525 | -€325 | -38.2% |
| Furniture and vehicles | 24 | €4,022 | - | -€4,022 | |
| Current assets | 29/58 | €103,943 | €50,588 | -€53,355 | -51.3% |
| Amounts receivable within one year | 40/41 | €38,697 | €14,498 | -€24,199 | -62.5% |
| Trade receivables | 40 | €9,760 | €10,584 | +€824 | +8.4% |
| Other amounts receivable | 41 | €28,938 | €3,914 | -€25,024 | -86.5% |
| Cash at bank and in hand | 54/58 | €65,151 | €34,661 | -€30,490 | -46.8% |
| Deferred charges and accrued income | 490/1 | €95 | €1,430 | +€1,335 | +1405.2% |
| Total equity and liabilities | 10/49 | €112,447 | €74,058 | -€38,389 | -34.1% |
| Equity | 10/15 | €43,279 | €36,855 | -€6,424 | -14.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €43,179 | €36,755 | -€6,424 | -14.9% |
| Distributable reserves | 133 | €43,179 | €36,755 | -€6,424 | -14.9% |
| Amounts payable | 17/49 | €69,169 | €37,204 | -€31,965 | -46.2% |
| Amounts payable within one year | 42/48 | €69,169 | €37,204 | -€31,965 | -46.2% |
| Trade debts | 44 | €998 | €1,426 | +€428 | +42.9% |
| Suppliers | 440/4 | €998 | €1,426 | +€428 | +42.9% |
| Taxes, remuneration and social security | 45 | €14,887 | €9,351 | -€5,535 | -37.2% |
| Taxes | 450/3 | €14,887 | €9,351 | -€5,535 | -37.2% |
| Other amounts payable | 47/48 | €53,284 | €26,426 | -€26,858 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,565 | €5,654 | +€1,088 | +23.8% |
| Other operating charges | 640/8 | €1,097 | €1,280 | +€183 | +16.7% |
| Gross operating margin | 9900 | €53,870 | €37,639 | -€16,231 | -30.1% |
| Operating profit (loss) | 9901 | €48,207 | €30,704 | -€17,503 | -36.3% |
| Financial income | 75/76B | €206 | - | -€206 | |
| Recurring financial income | 75 | €206 | - | -€206 | |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.8% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €48,371 | €30,662 | -€17,708 | -36.6% |
| Income taxes | 67/77 | €10,684 | €7,086 | -€3,597 | -33.7% |
| Profit (loss) for the period | 9904 | €37,687 | €23,576 | -€14,111 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,687 | €23,576 | -€14,111 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.