K&A 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.
K&A Assist
Largest movements
- Cash -€1,551
down €1,551 (-53.3%), from €2,908 to €1,357
mainly Trade debts (-€1,460) and Deferred charges and accrued income (-€45)
- Deferred charges and accrued income +€45
up €45 (+93.8%), from €48 to €93
- Trade debts -€1,460
down €1,460 (-78.5%), from €1,860 to €400
- Profit (loss) carried forward -€36
down €36 (-4.8%), from -€747 to -€783
- Other operating charges -€391
down €391 (-65.0%), from €601 to €210
- Gross operating margin +€375
up €375, from -€155 to €220
- Financial charges +€11
up €11 (+33.3%), from €34 to €45
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 | €3,123 | €1,617 | -€1,506 | -48.2% |
| Current assets | 29/58 | €3,123 | €1,617 | -€1,506 | -48.2% |
| Amounts receivable within one year | 40/41 | €167 | €167 | = | 0.0% |
| Trade receivables | 40 | €167 | €167 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,908 | €1,357 | -€1,551 | -53.3% |
| Deferred charges and accrued income | 490/1 | €48 | €93 | +€45 | +93.8% |
| Total equity and liabilities | 10/49 | €3,123 | €1,617 | -€1,506 | -48.2% |
| Equity | 10/15 | €1,253 | €1,217 | -€36 | -2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€747 | -€783 | -€36 | -4.8% |
| Amounts payable | 17/49 | €1,870 | €400 | -€1,471 | -78.6% |
| Amounts payable within one year | 42/48 | €1,870 | €400 | -€1,471 | -78.6% |
| Trade debts | 44 | €1,860 | €400 | -€1,460 | -78.5% |
| Suppliers | 440/4 | €1,860 | €400 | -€1,460 | -78.5% |
| Taxes, remuneration and social security | 45 | €11 | - | -€11 | |
| Taxes | 450/3 | €11 | - | -€11 | |
| Other operating charges | 640/8 | €601 | €210 | -€391 | -65.0% |
| Gross operating margin | 9900 | -€155 | €220 | +€375 | |
| Operating profit (loss) | 9901 | -€756 | €9 | +€766 | |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.3% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€790 | -€36 | +€754 | +95.5% |
| Profit (loss) for the period | 9904 | -€790 | -€36 | +€754 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€790 | -€36 | +€754 | +95.5% |
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 27 October 2026 via checked.be.