AML ASSUR: 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.
AML ASSUR
Largest movements
- Tangible fixed assets +€406,760
up €406,760 (+5,365%), from €7,581 to €414,341
of which Land and buildings: +€370,634
- Intangible fixed assets +€287,027
up €287,027 (+35.4%), from €810,087 to €1.1m
- Cash -€65,935
down €65,935 (-46.6%), from €141,381 to €75,446
mainly Investment in fixed assets (net) (-€896,757) and Deferred charges and accrued income (-€31,091)
- Deferred charges and accrued income +€31,091
up €31,091 (+37.8%), from €82,181 to €113,272
- Debts after one year +€499,538
up €499,538 (+54.3%), from €919,158 to €1.4m
- Current portion of long-term debt +€79,819
up €79,819 (+47.9%), from €166,607 to €246,426
- Accrued charges and deferred income +€30,000
new in 2025: €30,000
- Profit (loss) carried forward +€28,539
up €28,539 (+40.1%), from -€71,230 to -€42,691
- Trade debts +€20,289
up €20,289 (+941%), from €2,156 to €22,444
- Depreciation +€39,438
up €39,438 (+24.1%), from €163,532 to €202,971
- Staff costs -€34,090
down €34,090 (-15.7%), from €217,462 to €183,372
- Financial charges +€13,613
up €13,613 (+60.2%), from €22,601 to €36,215
- Gross operating margin -€10,848
down €10,848 (-2.3%), from €470,311 to €459,463
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 | €1,052,092 | €1,705,720 | +€653,629 | +62.1% |
| Fixed assets | 21/28 | €817,860 | €1,511,646 | +€693,786 | +84.8% |
| Intangible fixed assets | 21 | €810,087 | €1,097,114 | +€287,027 | +35.4% |
| Tangible fixed assets | 22/27 | €7,581 | €414,341 | +€406,760 | +5,365% |
| Land and buildings | 22 | - | €370,634 | +€370,634 | |
| Plant, machinery and equipment | 23 | €574 | €348 | -€226 | -39.4% |
| Furniture and vehicles | 24 | €2,737 | €10,372 | +€7,635 | +279% |
| Leasing and similar rights | 25 | - | €29,337 | +€29,337 | |
| Other tangible fixed assets | 26 | €4,270 | €3,650 | -€620 | -14.5% |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €234,232 | €194,074 | -€40,158 | -17.1% |
| Amounts receivable within one year | 40/41 | €10,670 | €5,357 | -€5,313 | -49.8% |
| Trade receivables | 40 | €10,670 | €5,357 | -€5,313 | -49.8% |
| Cash at bank and in hand | 54/58 | €141,381 | €75,446 | -€65,935 | -46.6% |
| Deferred charges and accrued income | 490/1 | €82,181 | €113,272 | +€31,091 | +37.8% |
| Total equity and liabilities | 10/49 | €1,052,092 | €1,705,720 | +€653,629 | +62.1% |
| Equity | 10/15 | -€65,020 | -€36,481 | +€28,539 | +43.9% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,230 | -€42,691 | +€28,539 | +40.1% |
| Amounts payable | 17/49 | €1,117,112 | €1,742,201 | +€625,089 | +56.0% |
| Amounts payable after more than one year | 17 | €919,158 | €1,418,696 | +€499,538 | +54.3% |
| Financial debts | 170/4 | €919,158 | €1,418,696 | +€499,538 | +54.3% |
| Amounts payable within one year | 42/48 | €197,954 | €293,506 | +€95,552 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €166,607 | €246,426 | +€79,819 | +47.9% |
| Financial debts | 43 | €567 | €3 | -€564 | -99.5% |
| Credit institutions | 430/8 | €567 | €3 | -€564 | -99.5% |
| Trade debts | 44 | €2,156 | €22,444 | +€20,289 | +941% |
| Suppliers | 440/4 | €2,156 | €22,444 | +€20,289 | +941% |
| Taxes, remuneration and social security | 45 | €26,599 | €22,188 | -€4,410 | -16.6% |
| Taxes | 450/3 | €341 | €4,884 | +€4,543 | +1,332% |
| Remuneration and social security | 454/9 | €26,258 | €17,304 | -€8,953 | -34.1% |
| Other amounts payable | 47/48 | €2,027 | €2,444 | +€418 | +20.6% |
| Accrued charges and deferred income | 492/3 | - | €30,000 | +€30,000 | |
| Non-recurring operating income | 76A | €12 | €29,095 | +€29,083 | +237,215% |
| Remuneration, social security and pensions | 62 | €217,462 | €183,372 | -€34,090 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,532 | €202,971 | +€39,438 | +24.1% |
| Other operating charges | 640/8 | €1,836 | €5,012 | +€3,176 | +173% |
| Non-recurring operating charges | 66A | €494 | €0 | -€494 | -100% |
| Gross operating margin | 9900 | €470,311 | €459,463 | -€10,848 | -2.3% |
| Operating profit (loss) | 9901 | €86,987 | €68,109 | -€18,878 | -21.7% |
| Financial income | 75/76B | €20 | €6 | -€14 | -71.3% |
| Recurring financial income | 75 | €20 | €6 | -€14 | -71.3% |
| Financial charges | 65/66B | €22,601 | €36,215 | +€13,613 | +60.2% |
| Recurring financial charges | 65 | €22,601 | €36,215 | +€13,613 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €64,405 | €31,900 | -€32,505 | -50.5% |
| Income taxes | 67/77 | €341 | €3,360 | +€3,019 | +885% |
| Profit (loss) for the period | 9904 | €64,064 | €28,539 | -€35,524 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,064 | €28,539 | -€35,524 | -55.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.