ALL - ASSUR: what changed
Two fiscal 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.
ALL - ASSUR
Largest movements
- Tangible fixed assets +€33,160
new in 2025: €33,160
- Debts after one year +€19,187
new in 2025: €19,187
- Reserves +€7,293
up €7,293 (+16.0%), from €45,651 to €52,944
of which Distributable reserves: +€7,293
- Current portion of long-term debt +€4,672
new in 2025: €4,672
- Trade debts +€1,627
up €1,627 (+62.8%), from €2,590 to €4,217
- Tax, wage and social debts +€1,150
up €1,150 (+52.2%), from €2,205 to €3,355
- Depreciation -€4,035
down €4,035 (-69.9%), from €5,775 to €1,740
- Gross operating margin +€1,098
up €1,098 (+3.7%), from €29,364 to €30,463
- Taxes +€471
up €471 (+5.4%), from €8,705 to €9,176
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 | €63,088 | €96,768 | +€33,680 | +53.4% |
| Fixed assets | 21/28 | - | €33,160 | +€33,160 | |
| Tangible fixed assets | 22/27 | - | €33,160 | +€33,160 | |
| Furniture and vehicles | 24 | - | €33,160 | +€33,160 | |
| Current assets | 29/58 | €63,088 | €63,608 | +€520 | +0.8% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,000 | = | 0.0% |
| Other amounts receivable | 291 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,094 | €4,512 | +€417 | +10.2% |
| Trade receivables | 40 | €195 | - | -€195 | |
| Other amounts receivable | 41 | €3,899 | €4,512 | +€612 | +15.7% |
| Cash at bank and in hand | 54/58 | €30,994 | €31,097 | +€103 | +0.3% |
| Total equity and liabilities | 10/49 | €63,088 | €96,768 | +€33,680 | +53.4% |
| Equity | 10/15 | €55,251 | €62,544 | +€7,293 | +13.2% |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Reserves | 13 | €45,651 | €52,944 | +€7,293 | +16.0% |
| 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 | €43,791 | €51,084 | +€7,293 | +16.7% |
| Amounts payable | 17/49 | €7,837 | €34,224 | +€26,387 | +336.7% |
| Amounts payable after more than one year | 17 | - | €19,187 | +€19,187 | |
| Financial debts | 170/4 | - | €19,187 | +€19,187 | |
| Amounts payable within one year | 42/48 | €7,837 | €15,037 | +€7,200 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,672 | +€4,672 | |
| Financial debts | 43 | €2,217 | €2,199 | -€18 | -0.8% |
| Credit institutions | 430/8 | €2,217 | €2,199 | -€18 | -0.8% |
| Trade debts | 44 | €2,590 | €4,217 | +€1,627 | +62.8% |
| Suppliers | 440/4 | €2,590 | €4,217 | +€1,627 | +62.8% |
| Taxes, remuneration and social security | 45 | €2,205 | €3,355 | +€1,150 | +52.2% |
| Taxes | 450/3 | €2,205 | €3,355 | +€1,150 | +52.2% |
| Other amounts payable | 47/48 | €825 | €594 | -€231 | -28.0% |
| Non-recurring operating income | 76A | - | €9,900 | +€9,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,775 | €1,740 | -€4,035 | -69.9% |
| Other operating charges | 640/8 | €987 | €1,249 | +€262 | +26.5% |
| Gross operating margin | 9900 | €29,364 | €30,463 | +€1,098 | +3.7% |
| Operating profit (loss) | 9901 | €22,602 | €27,473 | +€4,871 | +21.6% |
| Financial charges | 65/66B | €293 | €558 | +€265 | +90.5% |
| Recurring financial charges | 65 | €293 | €558 | +€265 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | €22,309 | €26,915 | +€4,606 | +20.6% |
| Income taxes | 67/77 | €8,705 | €9,176 | +€471 | +5.4% |
| Profit (loss) for the period | 9904 | €13,604 | €17,739 | +€4,135 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,604 | €17,739 | +€4,135 | +30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.