Hub4Assist: 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.
Hub4Assist
Largest movements
- Receivables within one year +€8,498
up €8,498 (+54.5%), from €15,593 to €24,091
of which Trade receivables: +€5,761
- Tangible fixed assets -€5,836
down €5,836 (-23.8%), from €24,525 to €18,689
of which Furniture and vehicles: -€8,322
- Cash +€4,277
up €4,277 (+150%), from €2,844 to €7,121
mainly Other debts (+€41,769) and Depreciation (+€12,068)
- Intangible fixed assets -€898
down €898 (-77.4%), from €1,160 to €262
- Deferred charges and accrued income +€778
up €778 (+81.5%), from €954 to €1,732
- Other debts +€41,769
up €41,769 (+103%), from €40,729 to €82,498
- Profit (loss) carried forward -€30,892
down €30,892 (-72.1%), from -€42,872 to -€73,764
- Debts after one year -€8,487
down €8,487 (-74.3%), from €11,430 to €2,943
- Trade debts +€6,319
up €6,319 (+37.5%), from €16,835 to €23,154
- Tax, wage and social debts -€3,118
down €3,118 (-44.5%), from €7,012 to €3,893
of which Taxes: -€3,118
- Gross operating margin +€6,921
up €6,921 (+32.1%), from -€21,563 to -€14,642
- Depreciation +€1,974
up €1,974 (+19.6%), from €10,093 to €12,068
- Other operating charges -€1,070
down €1,070 (-50.6%), from €2,112 to €1,043
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 | €45,776 | €51,896 | +€6,120 | +13.4% |
| Fixed assets | 21/28 | €26,385 | €18,952 | -€7,433 | -28.2% |
| Intangible fixed assets | 21 | €1,160 | €262 | -€898 | -77.4% |
| Tangible fixed assets | 22/27 | €24,525 | €18,689 | -€5,836 | -23.8% |
| Furniture and vehicles | 24 | €24,525 | €16,203 | -€8,322 | -33.9% |
| Other tangible fixed assets | 26 | - | €2,486 | +€2,486 | |
| Financial fixed assets | 28 | €700 | €1 | -€699 | -99.9% |
| Current assets | 29/58 | €19,391 | €32,944 | +€13,553 | +69.9% |
| Amounts receivable within one year | 40/41 | €15,593 | €24,091 | +€8,498 | +54.5% |
| Trade receivables | 40 | €11,720 | €17,481 | +€5,761 | +49.2% |
| Other amounts receivable | 41 | €3,873 | €6,610 | +€2,737 | +70.7% |
| Cash at bank and in hand | 54/58 | €2,844 | €7,121 | +€4,277 | +150% |
| Deferred charges and accrued income | 490/1 | €954 | €1,732 | +€778 | +81.5% |
| Total equity and liabilities | 10/49 | €45,776 | €51,896 | +€6,120 | +13.4% |
| Equity | 10/15 | -€38,872 | -€69,764 | -€30,892 | -79.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,872 | -€73,764 | -€30,892 | -72.1% |
| Amounts payable | 17/49 | €84,648 | €121,660 | +€37,012 | +43.7% |
| Amounts payable after more than one year | 17 | €11,430 | €2,943 | -€8,487 | -74.3% |
| Financial debts | 170/4 | €11,430 | €2,943 | -€8,487 | -74.3% |
| Amounts payable within one year | 42/48 | €73,218 | €118,717 | +€45,499 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €8,642 | €9,172 | +€530 | +6.1% |
| Trade debts | 44 | €16,835 | €23,154 | +€6,319 | +37.5% |
| Suppliers | 440/4 | €16,835 | €23,154 | +€6,319 | +37.5% |
| Taxes, remuneration and social security | 45 | €7,012 | €3,893 | -€3,118 | -44.5% |
| Taxes | 450/3 | €6,052 | €2,933 | -€3,118 | -51.5% |
| Remuneration and social security | 454/9 | €960 | €960 | = | 0.0% |
| Other amounts payable | 47/48 | €40,729 | €82,498 | +€41,769 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,093 | €12,068 | +€1,974 | +19.6% |
| Other operating charges | 640/8 | €2,112 | €1,043 | -€1,070 | -50.6% |
| Gross operating margin | 9900 | -€21,563 | -€14,642 | +€6,921 | +32.1% |
| Operating profit (loss) | 9901 | -€33,769 | -€27,752 | +€6,017 | +17.8% |
| Financial income | 75/76B | €33 | €3 | -€30 | -92.2% |
| Recurring financial income | 75 | €33 | €3 | -€30 | -92.2% |
| Financial charges | 65/66B | €2,924 | €2,880 | -€44 | -1.5% |
| Recurring financial charges | 65 | €2,924 | €2,880 | -€44 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,659 | -€30,629 | +€6,030 | +16.4% |
| Income taxes | 67/77 | €252 | €263 | +€11 | +4.5% |
| Profit (loss) for the period | 9904 | -€36,911 | -€30,892 | +€6,019 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,911 | -€30,892 | +€6,019 | +16.3% |
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 21 October 2026 via checked.be.