iAssist: 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.
iAssist
Largest movements
- Receivables within one year -€16,397
down €16,397 (-24.0%), from €68,363 to €51,966
of which Trade receivables: -€19,651
- Cash +€5,208
up €5,208 (+9.4%), from €55,240 to €60,448
mainly Other debts (+€24,837) and Net result for the year (+€21,598)
- Deferred charges and accrued income +€2,116
up €2,116 (+71.6%), from €2,954 to €5,069
- Reserves -€29,460
down €29,460 (-68.7%), from €42,853 to €13,393
- Other debts +€24,837
up €24,837 (+92.3%), from €26,895 to €51,732
- Short-term financial debts +€2,500
new in 2025: €2,500
- Debts after one year -€2,356
down €2,356 (-41.2%), from €5,723 to €3,367
- Tax, wage and social debts -€2,338
down €2,338 (-9.0%), from €25,954 to €23,617
of which Taxes: -€4,250
- Staff costs -€19,210
down €19,210 (-13.4%), from €143,342 to €124,132
- Other operating charges +€4,453
up €4,453 (+230%), from €1,938 to €6,391
- Taxes +€2,080
up €2,080 (+48.7%), from €4,273 to €6,353
- Gross operating margin +€1,903
up €1,903 (+1.2%), from €164,569 to €166,472
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 | €139,895 | €130,344 | -€9,551 | -6.8% |
| Fixed assets | 21/28 | €13,338 | €12,861 | -€477 | -3.6% |
| Tangible fixed assets | 22/27 | €9,645 | €9,168 | -€477 | -4.9% |
| Furniture and vehicles | 24 | €9,645 | €9,168 | -€477 | -4.9% |
| Financial fixed assets | 28 | €3,693 | €3,693 | = | 0.0% |
| Current assets | 29/58 | €126,557 | €117,483 | -€9,074 | -7.2% |
| Amounts receivable within one year | 40/41 | €68,363 | €51,966 | -€16,397 | -24.0% |
| Trade receivables | 40 | €65,055 | €45,404 | -€19,651 | -30.2% |
| Other amounts receivable | 41 | €3,308 | €6,561 | +€3,254 | +98.4% |
| Cash at bank and in hand | 54/58 | €55,240 | €60,448 | +€5,208 | +9.4% |
| Deferred charges and accrued income | 490/1 | €2,954 | €5,069 | +€2,116 | +71.6% |
| Total equity and liabilities | 10/49 | €139,895 | €130,344 | -€9,551 | -6.8% |
| Equity | 10/15 | €52,853 | €23,393 | -€29,460 | -55.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,853 | €13,393 | -€29,460 | -68.7% |
| Distributable reserves | 133 | €42,853 | €13,393 | -€29,460 | -68.7% |
| Amounts payable | 17/49 | €87,041 | €106,951 | +€19,909 | +22.9% |
| Amounts payable after more than one year | 17 | €5,723 | €3,367 | -€2,356 | -41.2% |
| Financial debts | 170/4 | €5,723 | €3,367 | -€2,356 | -41.2% |
| Amounts payable within one year | 42/48 | €80,069 | €102,334 | +€22,265 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €3,988 | €2,356 | -€1,632 | -40.9% |
| Financial debts | 43 | - | €2,500 | +€2,500 | |
| Credit institutions | 430/8 | - | €2,500 | +€2,500 | |
| Trade debts | 44 | €23,232 | €22,129 | -€1,103 | -4.7% |
| Suppliers | 440/4 | €23,232 | €22,129 | -€1,103 | -4.7% |
| Taxes, remuneration and social security | 45 | €25,954 | €23,617 | -€2,338 | -9.0% |
| Taxes | 450/3 | €13,862 | €9,613 | -€4,250 | -30.7% |
| Remuneration and social security | 454/9 | €12,092 | €14,004 | +€1,912 | +15.8% |
| Other amounts payable | 47/48 | €26,895 | €51,732 | +€24,837 | +92.3% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Non-recurring operating income | 76A | €200 | €310 | +€110 | +54.9% |
| Remuneration, social security and pensions | 62 | €143,342 | €124,132 | -€19,210 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,252 | €1,176 | -€76 | -6.1% |
| Other operating charges | 640/8 | €1,938 | €6,391 | +€4,453 | +230% |
| Gross operating margin | 9900 | €164,569 | €166,472 | +€1,903 | +1.2% |
| Operating profit (loss) | 9901 | €18,036 | €34,772 | +€16,736 | +92.8% |
| Financial income | 75/76B | €321 | €0 | -€321 | -100.0% |
| Recurring financial income | 75 | €321 | €0 | -€321 | -100.0% |
| Financial charges | 65/66B | €7,670 | €6,822 | -€848 | -11.1% |
| Recurring financial charges | 65 | €7,670 | €6,822 | -€848 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €10,688 | €27,951 | +€17,263 | +162% |
| Income taxes | 67/77 | €4,273 | €6,353 | +€2,080 | +48.7% |
| Profit (loss) for the period | 9904 | €6,415 | €21,598 | +€15,183 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €6,415 | €21,598 | +€15,183 | +237% |
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 17 October 2026 via checked.be.