MICRO - 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.
MICRO - ASSIST
Largest movements
- Tangible fixed assets -€15,937
down €15,937 (-9.3%), from €172,260 to €156,323
of which Furniture and vehicles: -€8,293
- Receivables within one year -€11,173
down €11,173 (-78.6%), from €14,208 to €3,035
of which Trade receivables: -€12,100
- Profit (loss) carried forward -€9,644
down €9,644 (-8.4%), from €115,492 to €105,848
- Other debts -€9,321
down €9,321 (-36.2%), from €25,754 to €16,433
- Current portion of long-term debt -€6,567
down €6,567 (-49.8%), from €13,200 to €6,633
- Purchases and services -€5,733
down €5,733 (-28.1%), from €20,378 to €14,645
- Turnover -€3,463
down €3,463 (-12.9%), from €26,931 to €23,468
- Other operating charges -€3,401
down €3,401 (-83.2%), from €4,089 to €688
- Gross operating margin +€2,270
up €2,270 (+34.6%), from €6,553 to €8,823
- Depreciation -€1,460
down €1,460 (-7.7%), from €19,009 to €17,549
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 | €196,216 | €171,195 | -€25,021 | -12.8% |
| Fixed assets | 21/28 | €172,260 | €156,323 | -€15,937 | -9.3% |
| Tangible fixed assets | 22/27 | €172,260 | €156,323 | -€15,937 | -9.3% |
| Land and buildings | 22 | €162,246 | €154,602 | -€7,644 | -4.7% |
| Furniture and vehicles | 24 | €10,014 | €1,721 | -€8,293 | -82.8% |
| Current assets | 29/58 | €23,956 | €14,872 | -€9,084 | -37.9% |
| Amounts receivable within one year | 40/41 | €14,208 | €3,035 | -€11,173 | -78.6% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | €2,108 | €3,035 | +€927 | +44.0% |
| Cash at bank and in hand | 54/58 | €9,748 | €10,050 | +€302 | +3.1% |
| Deferred charges and accrued income | 490/1 | - | €1,787 | +€1,787 | |
| Total equity and liabilities | 10/49 | €196,216 | €171,195 | -€25,021 | -12.8% |
| Equity | 10/15 | €135,943 | €126,299 | -€9,644 | -7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,492 | €105,848 | -€9,644 | -8.4% |
| Amounts payable | 17/49 | €60,273 | €44,896 | -€15,377 | -25.5% |
| Amounts payable after more than one year | 17 | €20,299 | €20,299 | = | 0.0% |
| Financial debts | 170/4 | €20,299 | €20,299 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,954 | €23,558 | -€15,396 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €13,200 | €6,633 | -€6,567 | -49.8% |
| Taxes, remuneration and social security | 45 | - | €492 | +€492 | |
| Taxes | 450/3 | - | €492 | +€492 | |
| Other amounts payable | 47/48 | €25,754 | €16,433 | -€9,321 | -36.2% |
| Accrued charges and deferred income | 492/3 | €1,020 | €1,039 | +€19 | +1.9% |
| Turnover | 70 | €26,931 | €23,468 | -€3,463 | -12.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,378 | €14,645 | -€5,733 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,009 | €17,549 | -€1,460 | -7.7% |
| Other operating charges | 640/8 | €4,089 | €688 | -€3,401 | -83.2% |
| Gross operating margin | 9900 | €6,553 | €8,823 | +€2,270 | +34.6% |
| Operating profit (loss) | 9901 | -€16,545 | -€9,414 | +€7,131 | +43.1% |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €440 | €383 | -€57 | -13.0% |
| Recurring financial charges | 65 | €440 | €383 | -€57 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,985 | -€9,644 | +€7,341 | +43.2% |
| Profit (loss) for the period | 9904 | -€16,985 | -€9,644 | +€7,341 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,985 | -€9,644 | +€7,341 | +43.2% |
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 12 October 2026 via checked.be.