EV-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.
EV-ASSISTANCE
Largest movements
- Receivables within one year +€43,507
up €43,507 (+50.0%), from €87,000 to €130,507
of which Trade receivables: +€53,563
- Tangible fixed assets -€17,173
down €17,173 (-32.2%), from €53,299 to €36,127
of which Furniture and vehicles: -€16,723
- Cash -€12,636
down €12,636 (-20.0%), from €63,243 to €50,607
mainly Receivables within one year (-€43,507) and Contributions, distributions and other (-€32,333)
- Trade debts +€30,761
up €30,761 (+1,114%), from €2,760 to €33,521
- Other debts -€19,930
down €19,930 (-38.1%), from €52,311 to €32,381
- Debts after one year -€10,911
down €10,911 (-43.3%), from €25,172 to €14,262
- Profit (loss) carried forward +€6,838
up €6,838 (+9.7%), from €70,450 to €77,288
- Tax, wage and social debts +€4,805
up €4,805 (+11.7%), from €40,922 to €45,727
- Gross operating margin -€39,975
down €39,975 (-35.2%), from €113,626 to €73,651
- Taxes -€11,286
down €11,286 (-42.9%), from €26,316 to €15,030
- Staff costs +€3,440
new in 2025: €3,440
- Other operating charges +€1,660
up €1,660 (+491%), from €338 to €1,998
- Depreciation +€1,159
up €1,159 (+9.5%), from €12,192 to €13,351
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 | €205,348 | €217,441 | +€12,093 | +5.9% |
| Fixed assets | 21/28 | €53,299 | €36,127 | -€17,173 | -32.2% |
| Tangible fixed assets | 22/27 | €53,299 | €36,127 | -€17,173 | -32.2% |
| Land and buildings | 22 | €3,547 | €3,097 | -€450 | -12.7% |
| Furniture and vehicles | 24 | €49,753 | €33,030 | -€16,723 | -33.6% |
| Current assets | 29/58 | €152,048 | €181,314 | +€29,266 | +19.2% |
| Amounts receivable within one year | 40/41 | €87,000 | €130,507 | +€43,507 | +50.0% |
| Trade receivables | 40 | €47,157 | €100,720 | +€53,563 | +114% |
| Other amounts receivable | 41 | €39,844 | €29,787 | -€10,056 | -25.2% |
| Cash at bank and in hand | 54/58 | €63,243 | €50,607 | -€12,636 | -20.0% |
| Deferred charges and accrued income | 490/1 | €1,805 | €200 | -€1,605 | -88.9% |
| Total equity and liabilities | 10/49 | €205,348 | €217,441 | +€12,093 | +5.9% |
| Equity | 10/15 | €73,450 | €80,288 | +€6,838 | +9.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,450 | €77,288 | +€6,838 | +9.7% |
| Amounts payable | 17/49 | €131,898 | €137,153 | +€5,255 | +4.0% |
| Amounts payable after more than one year | 17 | €25,172 | €14,262 | -€10,911 | -43.3% |
| Financial debts | 170/4 | €25,172 | €14,262 | -€10,911 | -43.3% |
| Amounts payable within one year | 42/48 | €106,726 | €122,891 | +€16,166 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €10,486 | €10,911 | +€425 | +4.1% |
| Financial debts | 43 | €247 | €351 | +€104 | +42.3% |
| Credit institutions | 430/8 | €247 | €351 | +€104 | +42.3% |
| Trade debts | 44 | €2,760 | €33,521 | +€30,761 | +1,114% |
| Suppliers | 440/4 | €2,760 | €33,521 | +€30,761 | +1,114% |
| Taxes, remuneration and social security | 45 | €40,922 | €45,727 | +€4,805 | +11.7% |
| Taxes | 450/3 | €40,922 | €45,727 | +€4,805 | +11.7% |
| Other amounts payable | 47/48 | €52,311 | €32,381 | -€19,930 | -38.1% |
| Remuneration, social security and pensions | 62 | - | €3,440 | +€3,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,192 | €13,351 | +€1,159 | +9.5% |
| Other operating charges | 640/8 | €338 | €1,998 | +€1,660 | +491% |
| Gross operating margin | 9900 | €113,626 | €73,651 | -€39,975 | -35.2% |
| Operating profit (loss) | 9901 | €101,096 | €54,861 | -€46,234 | -45.7% |
| Financial income | 75/76B | €586 | €891 | +€305 | +52.1% |
| Recurring financial income | 75 | €586 | €891 | +€305 | +52.1% |
| Financial charges | 65/66B | €1,391 | €1,551 | +€160 | +11.5% |
| Recurring financial charges | 65 | €1,391 | €1,551 | +€160 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €100,291 | €54,202 | -€46,089 | -46.0% |
| Income taxes | 67/77 | €26,316 | €15,030 | -€11,286 | -42.9% |
| Profit (loss) for the period | 9904 | €73,975 | €39,171 | -€34,803 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,975 | €39,171 | -€34,803 | -47.0% |
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.