LEAN ASSISTANCE: 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.
LEAN ASSISTANCE
Largest movements
- Current investments -€15,788
down €15,788 (-61.2%), from €25,795 to €10,007
- Cash -€14,434
down €14,434 (-6.5%), from €223,132 to €208,698
mainly Net result for the year (-€50,218) and Accrued charges and deferred income (-€870)
- Receivables within one year -€3,914
down €3,914 (-85.5%), from €4,578 to €664
of which Other amounts receivable: -€3,914
- Profit (loss) carried forward -€40,800
down €40,800 (-122.0%), from -€33,440 to -€74,240
- Other debts +€16,658
up €16,658 (+19.0%), from €87,897 to €104,555
- Reserves -€9,418
down €9,418 (-5.3%), from €178,533 to €169,115
- Financial income -€11,987
down €11,987 (-43.9%), from €27,314 to €15,328
- Financial charges +€7,150
up €7,150 (+23.8%), from €30,003 to €37,153
- Gross operating margin +€2,162
up €2,162 (+7.4%), from -€29,385 to -€27,223
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.
Cash bridge derived
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 | €255,258 | €220,716 | -€34,543 | -13.5% |
| Fixed assets | 21/28 | €422 | €386 | -€36 | -8.6% |
| Tangible fixed assets | 22/27 | €43 | €0 | -€43 | -100.0% |
| Furniture and vehicles | 24 | €43 | €0 | -€43 | -100.0% |
| Financial fixed assets | 28 | €379 | €386 | +€7 | +1.7% |
| Current assets | 29/58 | €254,836 | €220,330 | -€34,506 | -13.5% |
| Amounts receivable within one year | 40/41 | €4,578 | €664 | -€3,914 | -85.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,578 | €664 | -€3,914 | -85.5% |
| Current investments | 50/53 | €25,795 | €10,007 | -€15,788 | -61.2% |
| Cash at bank and in hand | 54/58 | €223,132 | €208,698 | -€14,434 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,331 | €961 | -€371 | -27.8% |
| Total equity and liabilities | 10/49 | €255,258 | €220,716 | -€34,543 | -13.5% |
| Equity | 10/15 | €157,493 | €107,275 | -€50,218 | -31.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €178,533 | €169,115 | -€9,418 | -5.3% |
| Distributable reserves | 133 | €178,533 | €169,115 | -€9,418 | -5.3% |
| Profit (loss) carried forward | 14 | -€33,440 | -€74,240 | -€40,800 | -122.0% |
| Amounts payable | 17/49 | €97,766 | €113,441 | +€15,675 | +16.0% |
| Amounts payable within one year | 42/48 | €89,659 | €106,204 | +€16,545 | +18.5% |
| Financial debts | 43 | €1,132 | €650 | -€481 | -42.5% |
| Credit institutions | 430/8 | €1,132 | €650 | -€481 | -42.5% |
| Trade debts | 44 | €613 | €969 | +€357 | +58.2% |
| Suppliers | 440/4 | €613 | €969 | +€357 | +58.2% |
| Taxes, remuneration and social security | 45 | €17 | €29 | +€12 | +69.3% |
| Taxes | 450/3 | €17 | €29 | +€12 | +69.3% |
| Other amounts payable | 47/48 | €87,897 | €104,555 | +€16,658 | +19.0% |
| Accrued charges and deferred income | 492/3 | €8,106 | €7,237 | -€870 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €43 | -€282 | -86.7% |
| Other operating charges | 640/8 | €909 | €995 | +€86 | +9.4% |
| Gross operating margin | 9900 | -€29,385 | -€27,223 | +€2,162 | +7.4% |
| Operating profit (loss) | 9901 | -€30,618 | -€28,261 | +€2,358 | +7.7% |
| Financial income | 75/76B | €27,314 | €15,328 | -€11,987 | -43.9% |
| Recurring financial income | 75 | €27,314 | €15,328 | -€11,987 | -43.9% |
| Financial charges | 65/66B | €30,003 | €37,153 | +€7,150 | +23.8% |
| Recurring financial charges | 65 | €30,003 | €37,153 | +€7,150 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,307 | -€50,086 | -€16,779 | -50.4% |
| Income taxes | 67/77 | €134 | €132 | -€2 | -1.1% |
| Profit (loss) for the period | 9904 | -€33,440 | -€50,218 | -€16,778 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,440 | -€50,218 | -€16,778 | -50.2% |
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 11 October 2026 via checked.be.