SALES 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.
SALES ASSIST
Largest movements
- Intangible fixed assets -€14,644
down €14,644 (-55.8%), from €26,261 to €11,617
- Cash -€10,641
down €10,641 (-58.6%), from €18,169 to €7,528
mainly Net result for the year (-€18,795) and Trade debts (-€5,522)
- Receivables within one year +€967
up €967 (+2.7%), from €35,536 to €36,503
- Profit (loss) carried forward -€18,795
down €18,795 (-81.4%), from -€23,088 to -€41,884
- Trade debts -€5,522
down €5,522 (-7.3%), from €75,465 to €69,943
- Depreciation -€8,656
down €8,656 (-37.2%), from €23,300 to €14,644
- Gross operating margin -€3,338
down €3,338 (-519%), from -€643 to -€3,982
- Financial income -€821
no longer reported in 2025 (was €821)
- Other operating charges +€118
new in 2025: €118
- Financial charges +€52
new in 2025: €52
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 | €79,966 | €55,648 | -€24,317 | -30.4% |
| Fixed assets | 21/28 | €26,261 | €11,617 | -€14,644 | -55.8% |
| Intangible fixed assets | 21 | €26,261 | €11,617 | -€14,644 | -55.8% |
| Current assets | 29/58 | €53,705 | €44,031 | -€9,674 | -18.0% |
| Amounts receivable within one year | 40/41 | €35,536 | €36,503 | +€967 | +2.7% |
| Other amounts receivable | 41 | €35,536 | €36,503 | +€967 | +2.7% |
| Cash at bank and in hand | 54/58 | €18,169 | €7,528 | -€10,641 | -58.6% |
| Total equity and liabilities | 10/49 | €79,966 | €55,648 | -€24,317 | -30.4% |
| Equity | 10/15 | €4,501 | -€14,295 | -€18,795 | |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €24,989 | €24,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,129 | €23,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,088 | -€41,884 | -€18,795 | -81.4% |
| Amounts payable | 17/49 | €75,465 | €69,943 | -€5,522 | -7.3% |
| Amounts payable within one year | 42/48 | €75,465 | €69,943 | -€5,522 | -7.3% |
| Trade debts | 44 | €75,465 | €69,943 | -€5,522 | -7.3% |
| Suppliers | 440/4 | €75,465 | €69,943 | -€5,522 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,300 | €14,644 | -€8,656 | -37.2% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | -€643 | -€3,982 | -€3,338 | -519% |
| Operating profit (loss) | 9901 | -€23,943 | -€18,744 | +€5,199 | +21.7% |
| Financial income | 75/76B | €821 | - | -€821 | |
| Recurring financial income | 75 | €821 | - | -€821 | |
| Financial charges | 65/66B | - | €52 | +€52 | |
| Recurring financial charges | 65 | - | €52 | +€52 | |
| Profit (loss) for the period before taxes | 9903 | -€23,122 | -€18,795 | +€4,327 | +18.7% |
| Profit (loss) for the period | 9904 | -€23,122 | -€18,795 | +€4,327 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,122 | -€18,795 | +€4,327 | +18.7% |
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 29 October 2026 via checked.be.