G² 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.
G² ASSIST
Largest movements
- Cash +€20,921
up €20,921 (+21.9%), from €95,614 to €116,535
mainly Net result for the year (+€123,138) and Trade debts (+€5,505)
- Deferred charges and accrued income +€4,724
up €4,724 (+52.3%), from €9,026 to €13,750
- Tangible fixed assets +€2,187
up €2,187 (+46.3%), from €4,722 to €6,909
of which Plant, machinery and equipment: +€3,206
- Reserves +€19,110
up €19,110 (+18.4%), from €104,028 to €123,138
of which Distributable reserves: +€19,110
- Trade debts +€5,505
up €5,505 (+577%), from €955 to €6,460
- Accrued charges and deferred income +€2,284
up €2,284 (+590%), from €387 to €2,671
- Financial income +€20,341
up €20,341 (+49.6%), from €40,989 to €61,330
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 | €139,083 | €167,383 | +€28,299 | +20.3% |
| Fixed assets | 21/28 | €18,823 | €21,010 | +€2,187 | +11.6% |
| Tangible fixed assets | 22/27 | €4,722 | €6,909 | +€2,187 | +46.3% |
| Plant, machinery and equipment | 23 | €1,689 | €4,896 | +€3,206 | +190% |
| Furniture and vehicles | 24 | €639 | €270 | -€370 | -57.8% |
| Other tangible fixed assets | 26 | €2,393 | €1,743 | -€650 | -27.2% |
| Financial fixed assets | 28 | €14,101 | €14,101 | = | 0.0% |
| Current assets | 29/58 | €120,260 | €146,373 | +€26,112 | +21.7% |
| Amounts receivable within one year | 40/41 | €15,621 | €16,088 | +€467 | +3.0% |
| Trade receivables | 40 | €15,621 | €16,088 | +€467 | +3.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €95,614 | €116,535 | +€20,921 | +21.9% |
| Deferred charges and accrued income | 490/1 | €9,026 | €13,750 | +€4,724 | +52.3% |
| Total equity and liabilities | 10/49 | €139,083 | €167,383 | +€28,299 | +20.3% |
| Equity | 10/15 | €122,628 | €141,738 | +€19,110 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,028 | €123,138 | +€19,110 | +18.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €104,028 | €123,138 | +€19,110 | +18.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,456 | €25,645 | +€9,190 | +55.8% |
| Amounts payable within one year | 42/48 | €16,068 | €22,974 | +€6,906 | +43.0% |
| Trade debts | 44 | €955 | €6,460 | +€5,505 | +577% |
| Suppliers | 440/4 | €955 | €6,460 | +€5,505 | +577% |
| Taxes, remuneration and social security | 45 | €11,810 | €11,695 | -€115 | -1.0% |
| Taxes | 450/3 | €11,810 | €9,140 | -€2,670 | -22.6% |
| Remuneration and social security | 454/9 | - | €2,555 | +€2,555 | |
| Other amounts payable | 47/48 | €3,303 | €4,820 | +€1,516 | +45.9% |
| Accrued charges and deferred income | 492/3 | €387 | €2,671 | +€2,284 | +590% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,179 | €1,256 | +€76 | +6.5% |
| Other operating charges | 640/8 | €1,323 | €1,313 | -€10 | -0.7% |
| Gross operating margin | 9900 | €79,908 | €80,513 | +€605 | +0.8% |
| Operating profit (loss) | 9901 | €77,406 | €77,944 | +€538 | +0.7% |
| Financial income | 75/76B | €40,989 | €61,330 | +€20,341 | +49.6% |
| Recurring financial income | 75 | €40,989 | €61,330 | +€20,341 | +49.6% |
| Financial charges | 65/66B | €106 | €96 | -€10 | -9.8% |
| Recurring financial charges | 65 | €106 | €96 | -€10 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €118,288 | €139,178 | +€20,890 | +17.7% |
| Income taxes | 67/77 | €16,121 | €16,040 | -€80 | -0.5% |
| Profit (loss) for the period | 9904 | €102,168 | €123,138 | +€20,970 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,168 | €123,138 | +€20,970 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.