FLEET ASSISTANCE 24: 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.
FLEET ASSISTANCE 24
Largest movements
- Tangible fixed assets +€68,302
up €68,302 (+12.8%), from €535,300 to €603,602
of which Furniture and vehicles: +€87,916
- Cash -€14,545
down €14,545 (-14.4%), from €101,048 to €86,504
mainly Investment in fixed assets (net) (-€241,400) and Trade debts (-€88,622)
- Stocks and contracts -€10,044
down €10,044 (-39.7%), from €25,294 to €15,250
- Trade debts -€88,622
down €88,622 (-67.7%), from €130,878 to €42,255
- Debts after one year +€39,957
up €39,957 (+14.6%), from €274,264 to €314,221
- Other debts -€39,501
down €39,501 (-14.2%), from €277,225 to €237,724
- Accrued charges and deferred income +€39,138
new in 2025: €39,138
- Reserves +€36,421
up €36,421 (+66.9%), from €54,461 to €90,883
- Gross operating margin +€186,803
up €186,803 (+53.1%), from €351,549 to €538,352
- Staff costs +€121,228
up €121,228 (+83.3%), from €145,550 to €266,778
- Depreciation +€74,203
up €74,203 (+70.8%), from €104,877 to €179,080
- Other operating charges +€15,090
up €15,090 (+114%), from €13,195 to €28,285
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 | €865,991 | €913,571 | +€47,580 | +5.5% |
| Fixed assets | 21/28 | €561,223 | €623,543 | +€62,320 | +11.1% |
| Intangible fixed assets | 21 | €25,923 | €19,940 | -€5,982 | -23.1% |
| Tangible fixed assets | 22/27 | €535,300 | €603,602 | +€68,302 | +12.8% |
| Plant, machinery and equipment | 23 | €85,190 | €65,577 | -€19,614 | -23.0% |
| Furniture and vehicles | 24 | €450,110 | €538,026 | +€87,916 | +19.5% |
| Current assets | 29/58 | €304,768 | €290,028 | -€14,740 | -4.8% |
| Stocks and contracts in progress | 3 | €25,294 | €15,250 | -€10,044 | -39.7% |
| Stocks | 30/36 | €25,294 | €15,250 | -€10,044 | -39.7% |
| Amounts receivable within one year | 40/41 | €176,523 | €181,921 | +€5,398 | +3.1% |
| Trade receivables | 40 | €164,508 | €156,175 | -€8,333 | -5.1% |
| Other amounts receivable | 41 | €12,015 | €25,746 | +€13,731 | +114% |
| Cash at bank and in hand | 54/58 | €101,048 | €86,504 | -€14,545 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,902 | €6,353 | +€4,451 | +234% |
| Total equity and liabilities | 10/49 | €865,991 | €913,571 | +€47,580 | +5.5% |
| Equity | 10/15 | €57,461 | €93,883 | +€36,421 | +63.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,461 | €90,883 | +€36,421 | +66.9% |
| Distributable reserves | 133 | €54,461 | €90,883 | +€36,421 | +66.9% |
| Amounts payable | 17/49 | €808,529 | €819,688 | +€11,159 | +1.4% |
| Amounts payable after more than one year | 17 | €274,264 | €314,221 | +€39,957 | +14.6% |
| Financial debts | 170/4 | €274,264 | €314,221 | +€39,957 | +14.6% |
| Amounts payable within one year | 42/48 | €534,265 | €466,329 | -€67,936 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €75,164 | €102,627 | +€27,463 | +36.5% |
| Trade debts | 44 | €130,878 | €42,255 | -€88,622 | -67.7% |
| Suppliers | 440/4 | €130,878 | €42,255 | -€88,622 | -67.7% |
| Taxes, remuneration and social security | 45 | €50,998 | €83,723 | +€32,725 | +64.2% |
| Taxes | 450/3 | €19,941 | €34,060 | +€14,119 | +70.8% |
| Remuneration and social security | 454/9 | €31,057 | €49,663 | +€18,606 | +59.9% |
| Other amounts payable | 47/48 | €277,225 | €237,724 | -€39,501 | -14.2% |
| Accrued charges and deferred income | 492/3 | - | €39,138 | +€39,138 | |
| Non-recurring operating income | 76A | - | €23,000 | +€23,000 | |
| Remuneration, social security and pensions | 62 | €145,550 | €266,778 | +€121,228 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,877 | €179,080 | +€74,203 | +70.8% |
| Other operating charges | 640/8 | €13,195 | €28,285 | +€15,090 | +114% |
| Non-recurring operating charges | 66A | €7,500 | €0 | -€7,500 | -100% |
| Gross operating margin | 9900 | €351,549 | €538,352 | +€186,803 | +53.1% |
| Operating profit (loss) | 9901 | €80,427 | €64,209 | -€16,218 | -20.2% |
| Financial income | 75/76B | €574 | €462 | -€112 | -19.5% |
| Recurring financial income | 75 | €574 | €462 | -€112 | -19.5% |
| Financial charges | 65/66B | €12,049 | €17,170 | +€5,122 | +42.5% |
| Recurring financial charges | 65 | €12,049 | €17,170 | +€5,122 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €68,952 | €47,501 | -€21,451 | -31.1% |
| Income taxes | 67/77 | €14,491 | €11,080 | -€3,411 | -23.5% |
| Profit (loss) for the period | 9904 | €54,461 | €36,421 | -€18,040 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,461 | €36,421 | -€18,040 | -33.1% |
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 28 October 2026 via checked.be.