FIVE 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.
FIVE ASSISTANCE
Largest movements
- Stocks and contracts -€212,294
down €212,294 (-50.8%), from €418,281 to €205,987
of which Contracts in progress: -€202,359
- Receivables within one year +€150,832
up €150,832 (+185.1%), from €81,502 to €232,334
of which Trade receivables: +€178,558
- Intangible fixed assets -€43,643
down €43,643 (-17.4%), from €250,857 to €207,214
- Tangible fixed assets -€15,126
down €15,126 (-19.0%), from €79,782 to €64,656
of which Furniture and vehicles: -€11,216
- Cash -€13,884
down €13,884 (-68.6%), from €20,226 to €6,342
mainly Other debts (-€184,050) and Receivables within one year (-€150,832)
- Other debts -€184,050
down €184,050 (-20.3%), from €905,931 to €721,881
- Profit (loss) carried forward +€56,077
up €56,077 (+35.2%), from -€159,475 to -€103,397
- Staff costs -€358,120
down €358,120 (-98.5%), from €363,639 to €5,519
- Gross operating margin -€166,100
down €166,100 (-55.2%), from €300,838 to €134,738
- Financial charges -€3,281
down €3,281 (-32.9%), from €9,963 to €6,682
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 | €851,512 | €716,533 | -€134,978 | -15.9% |
| Fixed assets | 21/28 | €331,503 | €271,870 | -€59,632 | -18.0% |
| Intangible fixed assets | 21 | €250,857 | €207,214 | -€43,643 | -17.4% |
| Tangible fixed assets | 22/27 | €79,782 | €64,656 | -€15,126 | -19.0% |
| Plant, machinery and equipment | 23 | €16,567 | €12,657 | -€3,910 | -23.6% |
| Furniture and vehicles | 24 | €63,215 | €51,999 | -€11,216 | -17.7% |
| Financial fixed assets | 28 | €864 | - | -€864 | |
| Current assets | 29/58 | €520,009 | €444,663 | -€75,346 | -14.5% |
| Stocks and contracts in progress | 3 | €418,281 | €205,987 | -€212,294 | -50.8% |
| Stocks | 30/36 | €184,935 | €175,000 | -€9,935 | -5.4% |
| Contracts in progress | 37 | €233,345 | €30,987 | -€202,359 | -86.7% |
| Amounts receivable within one year | 40/41 | €81,502 | €232,334 | +€150,832 | +185.1% |
| Trade receivables | 40 | €38,352 | €216,910 | +€178,558 | +465.6% |
| Other amounts receivable | 41 | €43,150 | €15,424 | -€27,726 | -64.3% |
| Cash at bank and in hand | 54/58 | €20,226 | €6,342 | -€13,884 | -68.6% |
| Total equity and liabilities | 10/49 | €851,512 | €716,533 | -€134,978 | -15.9% |
| Equity | 10/15 | -€137,475 | -€81,397 | +€56,077 | +40.8% |
| Contributions | 10/11 | €20,000 | €22,000 | +€2,000 | +10.0% |
| Reserves | 13 | €2,000 | - | -€2,000 | |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€159,475 | -€103,397 | +€56,077 | +35.2% |
| Amounts payable | 17/49 | €988,986 | €797,931 | -€191,056 | -19.3% |
| Amounts payable within one year | 42/48 | €988,986 | €797,931 | -€191,056 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €1,648 | - | -€1,648 | |
| Trade debts | 44 | - | €1,063 | +€1,063 | |
| Suppliers | 440/4 | - | €1,063 | +€1,063 | |
| Taxes, remuneration and social security | 45 | €81,407 | €74,987 | -€6,420 | -7.9% |
| Taxes | 450/3 | €37,510 | €58,917 | +€21,408 | +57.1% |
| Remuneration and social security | 454/9 | €43,897 | €16,069 | -€27,828 | -63.4% |
| Other amounts payable | 47/48 | €905,931 | €721,881 | -€184,050 | -20.3% |
| Non-recurring operating income | 76A | - | €14,745 | +€14,745 | |
| Remuneration, social security and pensions | 62 | €363,639 | €5,519 | -€358,120 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,640 | €62,048 | -€592 | -0.9% |
| Other operating charges | 640/8 | €2,930 | €4,939 | +€2,009 | +68.6% |
| Gross operating margin | 9900 | €300,838 | €134,738 | -€166,100 | -55.2% |
| Operating profit (loss) | 9901 | -€128,371 | €62,232 | +€190,603 | |
| Financial income | 75/76B | €2,138 | €1,431 | -€708 | -33.1% |
| Recurring financial income | 75 | €2,138 | €1,431 | -€708 | -33.1% |
| Financial charges | 65/66B | €9,963 | €6,682 | -€3,281 | -32.9% |
| Recurring financial charges | 65 | €9,963 | €6,682 | -€3,281 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€136,195 | €56,981 | +€193,176 | |
| Income taxes | 67/77 | €2,347 | €904 | -€1,444 | -61.5% |
| Profit (loss) for the period | 9904 | -€138,542 | €56,077 | +€194,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€138,542 | €56,077 | +€194,620 |
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 3 October 2026 via checked.be.