P.M.E. 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.
P.M.E. ASSIST
Largest movements
- Receivables within one year -€1,172
down €1,172 (-61.3%), from €1,911 to €739
of which Other amounts receivable: -€1,173
- Profit (loss) carried forward -€2,811
down €2,811 (-4.5%), from -€63,017 to -€65,828
- Trade debts +€1,063
up €1,063 (+99.2%), from €1,072 to €2,135
- Other debts +€576
up €576 (+1.0%), from €56,779 to €57,355
- Taxes +€1,222
no longer reported in 2025 (was -€1,222)
- Financial charges +€1,172
new in 2025: €1,172
- Gross operating margin -€480
down €480 (-63.2%), from -€759 to -€1,239
- Other operating charges +€13
up €13 (+3.4%), from €387 to €400
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,911 | €739 | -€1,172 | -61.3% |
| Current assets | 29/58 | €1,911 | €739 | -€1,172 | -61.3% |
| Amounts receivable within one year | 40/41 | €1,911 | €739 | -€1,172 | -61.3% |
| Trade receivables | 40 | €443 | €444 | +€1 | +0.2% |
| Other amounts receivable | 41 | €1,468 | €295 | -€1,173 | -79.9% |
| Total equity and liabilities | 10/49 | €1,911 | €739 | -€1,172 | -61.3% |
| Equity | 10/15 | -€61,901 | -€64,712 | -€2,811 | -4.5% |
| Contributions | 10/11 | €1,116 | €1,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,017 | -€65,828 | -€2,811 | -4.5% |
| Provisions and deferred taxes | 16 | €5,961 | €5,961 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,961 | €5,961 | = | 0.0% |
| Taxes | 161 | €5,961 | €5,961 | = | 0.0% |
| Amounts payable | 17/49 | €57,851 | €59,490 | +€1,639 | +2.8% |
| Amounts payable within one year | 42/48 | €57,851 | €59,490 | +€1,639 | +2.8% |
| Trade debts | 44 | €1,072 | €2,135 | +€1,063 | +99.2% |
| Suppliers | 440/4 | €1,072 | €2,135 | +€1,063 | +99.2% |
| Other amounts payable | 47/48 | €56,779 | €57,355 | +€576 | +1.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€759 | -€1,239 | -€480 | -63.2% |
| Operating profit (loss) | 9901 | -€1,146 | -€1,639 | -€493 | -43.0% |
| Financial charges | 65/66B | - | €1,172 | +€1,172 | |
| Recurring financial charges | 65 | - | €1,172 | +€1,172 | |
| Profit (loss) for the period before taxes | 9903 | -€1,146 | -€2,811 | -€1,665 | -145.3% |
| Income taxes | 67/77 | -€1,222 | - | +€1,222 | |
| Profit (loss) for the period | 9904 | €76 | -€2,811 | -€2,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €76 | -€2,811 | -€2,887 |
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.