ER-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.
ER-ASSIST
Largest movements
- Tangible fixed assets +€41,216
up €41,216 (+4299.0%), from €959 to €42,175
of which Furniture and vehicles: +€41,701
- Current investments +€34,116
up €34,116 (+852.9%), from €4,000 to €38,116
- Cash -€31,014
down €31,014 (-29.3%), from €105,781 to €74,767
mainly Investment in fixed assets (net) (-€42,560) and Current investments (-€34,116)
- Receivables within one year +€6,119
up €6,119 (+81.6%), from €7,502 to €13,621
of which Trade receivables: +€5,611
- Reserves +€48,523
up €48,523 (+57.1%), from €85,005 to €133,529
- Gross operating margin +€7,616
up €7,616 (+14.1%), from €54,055 to €61,671
- Financial income -€1,063
down €1,063 (-48.8%), from €2,178 to €1,115
of which Non-recurring financial income: -€1,942
- Taxes +€861
up €861 (+7.6%), from €11,389 to €12,250
- Depreciation +€859
up €859 (+177.4%), from €484 to €1,343
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 | €118,242 | €168,679 | +€50,437 | +42.7% |
| Fixed assets | 21/28 | €959 | €42,175 | +€41,216 | +4299.0% |
| Tangible fixed assets | 22/27 | €959 | €42,175 | +€41,216 | +4299.0% |
| Plant, machinery and equipment | 23 | €959 | €474 | -€484 | -50.5% |
| Furniture and vehicles | 24 | - | €41,701 | +€41,701 | |
| Current assets | 29/58 | €117,283 | €126,504 | +€9,221 | +7.9% |
| Amounts receivable within one year | 40/41 | €7,502 | €13,621 | +€6,119 | +81.6% |
| Trade receivables | 40 | €7,502 | €13,113 | +€5,611 | +74.8% |
| Other amounts receivable | 41 | - | €508 | +€508 | |
| Current investments | 50/53 | €4,000 | €38,116 | +€34,116 | +852.9% |
| Cash at bank and in hand | 54/58 | €105,781 | €74,767 | -€31,014 | -29.3% |
| Total equity and liabilities | 10/49 | €118,242 | €168,679 | +€50,437 | +42.7% |
| Equity | 10/15 | €90,005 | €138,529 | +€48,523 | +53.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,005 | €133,529 | +€48,523 | +57.1% |
| Distributable reserves | 133 | €85,005 | €133,529 | +€48,523 | +57.1% |
| Amounts payable | 17/49 | €28,236 | €30,150 | +€1,914 | +6.8% |
| Amounts payable within one year | 42/48 | €28,236 | €30,150 | +€1,914 | +6.8% |
| Trade debts | 44 | €0 | €388 | +€388 | |
| Suppliers | 440/4 | €0 | €388 | +€388 | |
| Taxes, remuneration and social security | 45 | €23,327 | €23,233 | -€94 | -0.4% |
| Taxes | 450/3 | €23,327 | €23,233 | -€94 | -0.4% |
| Other amounts payable | 47/48 | €4,909 | €6,529 | +€1,620 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €1,343 | +€859 | +177.4% |
| Other operating charges | 640/8 | €451 | €610 | +€158 | +35.1% |
| Gross operating margin | 9900 | €54,055 | €61,671 | +€7,616 | +14.1% |
| Operating profit (loss) | 9901 | €53,119 | €59,718 | +€6,599 | +12.4% |
| Financial income | 75/76B | €2,178 | €1,115 | -€1,063 | -48.8% |
| Recurring financial income | 75 | €236 | €1,115 | +€879 | +372.0% |
| Non-recurring financial income | 76B | €1,942 | €0 | -€1,942 | -100.0% |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €55,298 | €60,773 | +€5,475 | +9.9% |
| Income taxes | 67/77 | €11,389 | €12,250 | +€861 | +7.6% |
| Profit (loss) for the period | 9904 | €43,909 | €48,523 | +€4,615 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,909 | €48,523 | +€4,615 | +10.5% |
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 11 October 2026 via checked.be.