EXCEPTIONAL 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.
EXCEPTIONAL ASSISTANCE
Largest movements
- Receivables within one year +€28,286
up €28,286 (+77.2%), from €36,617 to €64,902
- Cash +€13,972
up €13,972 (+28.0%), from €49,813 to €63,786
mainly Other debts (+€86,250) and Net result for the year (+€59,538)
- Tangible fixed assets +€6,860
up €6,860 (+8.1%), from €85,157 to €92,016
of which Land and buildings: +€18,256
- Other debts +€86,250
up €86,250 (+306.5%), from €28,137 to €114,387
- Reserves -€50,462
down €50,462 (-94.5%), from €53,421 to €2,960
- Tax, wage and social debts +€7,958
up €7,958 (+42.2%), from €18,878 to €26,836
- Trade debts +€3,813
up €3,813 (+14.7%), from €25,867 to €29,681
- Debts after one year +€3,191
up €3,191 (+9.0%), from €35,304 to €38,495
- Gross operating margin +€44,489
up €44,489 (+74.6%), from €59,615 to €104,105
- Taxes +€11,620
up €11,620 (+137.2%), from €8,470 to €20,090
- Depreciation -€4,080
down €4,080 (-18.9%), from €21,559 to €17,479
- Other operating charges -€1,479
down €1,479 (-47.2%), from €3,132 to €1,653
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 | €177,780 | €227,551 | +€49,771 | +28.0% |
| Fixed assets | 21/28 | €85,157 | €92,016 | +€6,860 | +8.1% |
| Tangible fixed assets | 22/27 | €85,157 | €92,016 | +€6,860 | +8.1% |
| Land and buildings | 22 | - | €18,256 | +€18,256 | |
| Furniture and vehicles | 24 | €11,482 | €14,520 | +€3,038 | +26.5% |
| Leasing and similar rights | 25 | €60,550 | €58,252 | -€2,297 | -3.8% |
| Other tangible fixed assets | 26 | €1,170 | €988 | -€182 | -15.6% |
| Assets under construction and advance payments | 27 | €11,955 | - | -€11,955 | |
| Current assets | 29/58 | €92,623 | €135,534 | +€42,911 | +46.3% |
| Amounts receivable within one year | 40/41 | €36,617 | €64,902 | +€28,286 | +77.2% |
| Trade receivables | 40 | €36,617 | €64,902 | +€28,286 | +77.2% |
| Cash at bank and in hand | 54/58 | €49,813 | €63,786 | +€13,972 | +28.0% |
| Deferred charges and accrued income | 490/1 | €6,193 | €6,846 | +€653 | +10.5% |
| Total equity and liabilities | 10/49 | €177,780 | €227,551 | +€49,771 | +28.0% |
| Equity | 10/15 | €54,421 | €3,960 | -€50,462 | -92.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,421 | €2,960 | -€50,462 | -94.5% |
| Distributable reserves | 133 | €53,421 | €2,960 | -€50,462 | -94.5% |
| Amounts payable | 17/49 | €123,359 | €223,591 | +€100,232 | +81.3% |
| Amounts payable after more than one year | 17 | €35,304 | €38,495 | +€3,191 | +9.0% |
| Financial debts | 170/4 | €35,304 | €38,495 | +€3,191 | +9.0% |
| Amounts payable within one year | 42/48 | €88,055 | €185,097 | +€97,041 | +110.2% |
| Current portion of amounts payable after more than one year | 42 | €15,173 | €14,193 | -€979 | -6.5% |
| Trade debts | 44 | €25,867 | €29,681 | +€3,813 | +14.7% |
| Suppliers | 440/4 | €25,867 | €29,681 | +€3,813 | +14.7% |
| Taxes, remuneration and social security | 45 | €18,878 | €26,836 | +€7,958 | +42.2% |
| Taxes | 450/3 | €18,878 | €26,836 | +€7,958 | +42.2% |
| Other amounts payable | 47/48 | €28,137 | €114,387 | +€86,250 | +306.5% |
| Non-recurring operating income | 76A | - | €4,768 | +€4,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,559 | €17,479 | -€4,080 | -18.9% |
| Other operating charges | 640/8 | €3,132 | €1,653 | -€1,479 | -47.2% |
| Non-recurring operating charges | 66A | - | €3,239 | +€3,239 | |
| Gross operating margin | 9900 | €59,615 | €104,105 | +€44,489 | +74.6% |
| Operating profit (loss) | 9901 | €34,924 | €81,734 | +€46,810 | +134.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2800.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2800.0% |
| Financial charges | 65/66B | €1,858 | €2,107 | +€249 | +13.4% |
| Recurring financial charges | 65 | €1,858 | €2,107 | +€249 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €33,067 | €79,628 | +€46,561 | +140.8% |
| Income taxes | 67/77 | €8,470 | €20,090 | +€11,620 | +137.2% |
| Profit (loss) for the period | 9904 | €24,597 | €59,538 | +€34,942 | +142.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,597 | €59,538 | +€34,942 | +142.1% |
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 9 October 2026 via checked.be.