ENTERPRISE SYSTEMS ASSISTANCE: 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.
ENTERPRISE SYSTEMS ASSISTANCE
Largest movements
- Cash +€21,322
up €21,322 (+597%), from €3,572 to €24,895
mainly Net result for the year (+€21,008) and Receivables within one year (+€7,262)
- Intangible fixed assets +€11,169
new in 2025: €11,169
- Receivables within one year -€7,262
down €7,262 (-41.1%), from €17,660 to €10,398
of which Trade receivables: -€7,782
- Deferred charges and accrued income -€2,672
no longer reported in 2025 (was €2,672)
- Profit (loss) carried forward +€21,008
up €21,008 (+18.0%), from -€116,855 to -€95,846
- Other debts +€1,314
up €1,314 (+2,360%), from €56 to €1,370
- Gross operating margin +€43,361
up €43,361, from -€10,657 to €32,704
- Other operating charges +€6,838
up €6,838 (+1,573%), from €435 to €7,273
- Financial charges +€684
up €684 (+402%), from €170 to €855
- Depreciation +€428
up €428 (+91.5%), from €468 to €896
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 | €24,014 | €46,475 | +€22,461 | +93.5% |
| Fixed assets | 21/28 | €96 | €11,169 | +€11,073 | +11,512% |
| Intangible fixed assets | 21 | - | €11,169 | +€11,169 | |
| Tangible fixed assets | 22/27 | €96 | - | -€96 | |
| Furniture and vehicles | 24 | €96 | - | -€96 | |
| Current assets | 29/58 | €23,918 | €35,306 | +€11,388 | +47.6% |
| Amounts receivable within one year | 40/41 | €17,660 | €10,398 | -€7,262 | -41.1% |
| Trade receivables | 40 | €16,633 | €8,851 | -€7,782 | -46.8% |
| Other amounts receivable | 41 | €1,026 | €1,547 | +€520 | +50.7% |
| Current investments | 50/53 | €13 | €13 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,572 | €24,895 | +€21,322 | +597% |
| Deferred charges and accrued income | 490/1 | €2,672 | - | -€2,672 | |
| Total equity and liabilities | 10/49 | €24,014 | €46,475 | +€22,461 | +93.5% |
| Equity | 10/15 | €23,408 | €44,416 | +€21,008 | +89.7% |
| Contributions | 10/11 | €137,500 | €137,500 | = | 0.0% |
| Capital | 10 | €137,500 | €137,500 | = | 0.0% |
| Issued capital | 100 | €137,500 | €137,500 | = | 0.0% |
| Reserves | 13 | €2,763 | €2,763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,763 | €2,763 | = | 0.0% |
| Legal reserve | 130 | €2,763 | €2,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,855 | -€95,846 | +€21,008 | +18.0% |
| Amounts payable | 17/49 | €606 | €2,058 | +€1,452 | +240% |
| Amounts payable within one year | 42/48 | €606 | €2,058 | +€1,452 | +240% |
| Trade debts | 44 | €550 | €348 | -€202 | -36.8% |
| Suppliers | 440/4 | €550 | €348 | -€202 | -36.8% |
| Taxes, remuneration and social security | 45 | - | €340 | +€340 | |
| Taxes | 450/3 | - | €340 | +€340 | |
| Other amounts payable | 47/48 | €56 | €1,370 | +€1,314 | +2,360% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €896 | +€428 | +91.5% |
| Other operating charges | 640/8 | €435 | €7,273 | +€6,838 | +1,573% |
| Non-recurring operating charges | 66A | - | €2,672 | +€2,672 | |
| Gross operating margin | 9900 | -€10,657 | €32,704 | +€43,361 | |
| Operating profit (loss) | 9901 | -€11,560 | €21,863 | +€33,423 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €170 | €855 | +€684 | +402% |
| Recurring financial charges | 65 | €170 | €855 | +€684 | +402% |
| Profit (loss) for the period before taxes | 9903 | -€11,730 | €21,008 | +€32,738 | |
| Profit (loss) for the period | 9904 | -€11,730 | €21,008 | +€32,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,730 | €21,008 | +€32,738 |
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.