ONE TWO 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.
ONE TWO ASSIST
Largest movements
- Cash +€13,846
up €13,846 (+12.4%), from €111,557 to €125,403
mainly Net result for the year (+€55,474) and Other debts (+€52,260)
- Tangible fixed assets -€3,722
down €3,722 (-28.2%), from €13,179 to €9,457
of which Furniture and vehicles: -€3,283
- Other debts +€52,260
up €52,260 (+105%), from €50,000 to €102,260
- Reserves -€44,526
down €44,526 (-59.9%), from €74,301 to €29,774
- Tax, wage and social debts +€2,260
up €2,260 (+9.7%), from €23,202 to €25,461
of which Remuneration and social security: +€3,527
- Gross operating margin +€9,719
up €9,719 (+7.6%), from €128,231 to €137,950
- Staff costs +€4,990
up €4,990 (+9.6%), from €51,967 to €56,958
- Taxes +€1,393
up €1,393 (+7.6%), from €18,383 to €19,776
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 | €168,978 | €179,728 | +€10,751 | +6.4% |
| Fixed assets | 21/28 | €13,179 | €9,457 | -€3,722 | -28.2% |
| Tangible fixed assets | 22/27 | €13,179 | €9,457 | -€3,722 | -28.2% |
| Plant, machinery and equipment | 23 | €1,986 | €1,547 | -€439 | -22.1% |
| Furniture and vehicles | 24 | €11,193 | €7,910 | -€3,283 | -29.3% |
| Current assets | 29/58 | €155,799 | €170,272 | +€14,473 | +9.3% |
| Amounts receivable within one year | 40/41 | €39,613 | €39,887 | +€274 | +0.7% |
| Trade receivables | 40 | €37,154 | €39,884 | +€2,731 | +7.3% |
| Other amounts receivable | 41 | €2,459 | €2 | -€2,457 | -99.9% |
| Cash at bank and in hand | 54/58 | €111,557 | €125,403 | +€13,846 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,629 | €4,982 | +€353 | +7.6% |
| Total equity and liabilities | 10/49 | €168,978 | €179,728 | +€10,751 | +6.4% |
| Equity | 10/15 | €92,901 | €48,374 | -€44,526 | -47.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,301 | €29,774 | -€44,526 | -59.9% |
| Distributable reserves | 133 | €74,301 | €29,774 | -€44,526 | -59.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,077 | €131,354 | +€55,277 | +72.7% |
| Amounts payable within one year | 42/48 | €76,077 | €131,354 | +€55,277 | +72.7% |
| Financial debts | 43 | €494 | €509 | +€15 | +3.0% |
| Credit institutions | 430/8 | €494 | €509 | +€15 | +3.0% |
| Trade debts | 44 | €2,382 | €3,124 | +€742 | +31.1% |
| Suppliers | 440/4 | €2,382 | €3,124 | +€742 | +31.1% |
| Taxes, remuneration and social security | 45 | €23,202 | €25,461 | +€2,260 | +9.7% |
| Taxes | 450/3 | €16,353 | €15,086 | -€1,267 | -7.7% |
| Remuneration and social security | 454/9 | €6,848 | €10,375 | +€3,527 | +51.5% |
| Other amounts payable | 47/48 | €50,000 | €102,260 | +€52,260 | +105% |
| Remuneration, social security and pensions | 62 | €51,967 | €56,958 | +€4,990 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,319 | €4,648 | +€329 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €365 | €0 | -€365 | -100% |
| Other operating charges | 640/8 | €1,177 | €990 | -€187 | -15.9% |
| Gross operating margin | 9900 | €128,231 | €137,950 | +€9,719 | +7.6% |
| Operating profit (loss) | 9901 | €70,403 | €75,355 | +€4,952 | +7.0% |
| Financial income | 75/76B | €82 | €117 | +€35 | +43.4% |
| Recurring financial income | 75 | €82 | €117 | +€35 | +43.4% |
| Financial charges | 65/66B | €237 | €222 | -€15 | -6.2% |
| Recurring financial charges | 65 | €237 | €222 | -€15 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €70,247 | €75,250 | +€5,003 | +7.1% |
| Income taxes | 67/77 | €18,383 | €19,776 | +€1,393 | +7.6% |
| Profit (loss) for the period | 9904 | €51,864 | €55,474 | +€3,610 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,864 | €55,474 | +€3,610 | +7.0% |
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 22 October 2026 via checked.be.