L'ASSISTANCE COMPTABLE: 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.
L'ASSISTANCE COMPTABLE
Largest movements
- Receivables within one year -€12,572
down €12,572 (-15.0%), from €83,603 to €71,031
of which Trade receivables: -€6,340
- Deferred charges and accrued income -€5,276
no longer reported in 2025 (was €5,276)
- Tangible fixed assets +€1,613
up €1,613 (+12.4%), from €13,040 to €14,653
of which Furniture and vehicles: +€2,318
- Debts after one year -€18,969
down €18,969 (-81.6%), from €23,239 to €4,270
- Short-term financial debts -€6,976
down €6,976 (-34.1%), from €20,471 to €13,495
- Tax, wage and social debts +€6,312
up €6,312 (+130%), from €4,866 to €11,178
of which Taxes: +€7,047
- Other debts +€4,819
up €4,819 (+22.8%), from €21,131 to €25,950
- Trade debts -€1,232
down €1,232 (-11.6%), from €10,666 to €9,434
- Purchases and services -€15,553
down €15,553 (-12.4%), from €125,025 to €109,472
- Staff costs -€6,712
down €6,712 (-43.9%), from €15,291 to €8,579
- Gross operating margin -€4,215
down €4,215 (-7.8%), from €54,339 to €50,124
- Depreciation -€1,444
down €1,444 (-35.2%), from €4,103 to €2,659
- Financial income +€1,264
new in 2025: €1,264
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 | €102,229 | €86,152 | -€16,077 | -15.7% |
| Fixed assets | 21/28 | €13,350 | €14,963 | +€1,613 | +12.1% |
| Tangible fixed assets | 22/27 | €13,040 | €14,653 | +€1,613 | +12.4% |
| Plant, machinery and equipment | 23 | €1,157 | €452 | -€705 | -60.9% |
| Furniture and vehicles | 24 | €943 | €3,261 | +€2,318 | +246% |
| Other tangible fixed assets | 26 | €10,940 | €10,940 | = | 0.0% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €88,879 | €71,189 | -€17,690 | -19.9% |
| Amounts receivable within one year | 40/41 | €83,603 | €71,031 | -€12,572 | -15.0% |
| Trade receivables | 40 | €13,959 | €7,619 | -€6,340 | -45.4% |
| Other amounts receivable | 41 | €69,644 | €63,412 | -€6,232 | -8.9% |
| Cash at bank and in hand | 54/58 | - | €158 | +€158 | |
| Deferred charges and accrued income | 490/1 | €5,276 | - | -€5,276 | |
| Total equity and liabilities | 10/49 | €102,229 | €86,152 | -€16,077 | -15.7% |
| Equity | 10/15 | €21,856 | €21,767 | -€89 | -0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €3,200 | €3,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106 | €17 | -€89 | -84.0% |
| Amounts payable | 17/49 | €80,373 | €64,385 | -€15,988 | -19.9% |
| Amounts payable after more than one year | 17 | €23,239 | €4,270 | -€18,969 | -81.6% |
| Financial debts | 170/4 | €23,239 | €4,270 | -€18,969 | -81.6% |
| Amounts payable within one year | 42/48 | €57,134 | €60,115 | +€2,981 | +5.2% |
| Financial debts | 43 | €20,471 | €13,495 | -€6,976 | -34.1% |
| Credit institutions | 430/8 | €20,471 | €13,495 | -€6,976 | -34.1% |
| Trade debts | 44 | €10,666 | €9,434 | -€1,232 | -11.6% |
| Suppliers | 440/4 | €10,666 | €9,434 | -€1,232 | -11.6% |
| Advances received on contracts in progress | 46 | - | €58 | +€58 | |
| Taxes, remuneration and social security | 45 | €4,866 | €11,178 | +€6,312 | +130% |
| Taxes | 450/3 | €4,131 | €11,178 | +€7,047 | +171% |
| Remuneration and social security | 454/9 | €735 | - | -€735 | |
| Other amounts payable | 47/48 | €21,131 | €25,950 | +€4,819 | +22.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €125,025 | €109,472 | -€15,553 | -12.4% |
| Remuneration, social security and pensions | 62 | €15,291 | €8,579 | -€6,712 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,103 | €2,659 | -€1,444 | -35.2% |
| Other operating charges | 640/8 | €1,115 | €43 | -€1,072 | -96.1% |
| Gross operating margin | 9900 | €54,339 | €50,124 | -€4,215 | -7.8% |
| Operating profit (loss) | 9901 | €33,830 | €38,843 | +€5,013 | +14.8% |
| Financial income | 75/76B | - | €1,264 | +€1,264 | |
| Recurring financial income | 75 | - | €1,264 | +€1,264 | |
| Financial charges | 65/66B | €2,095 | €2,636 | +€541 | +25.8% |
| Recurring financial charges | 65 | €2,095 | €2,636 | +€541 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €31,735 | €37,471 | +€5,736 | +18.1% |
| Income taxes | 67/77 | €10,710 | €11,610 | +€900 | +8.4% |
| Profit (loss) for the period | 9904 | €21,025 | €25,861 | +€4,836 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,025 | €25,861 | +€4,836 | +23.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.