ASSAKANE: 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.
ASSAKANE
Largest movements
- Intangible fixed assets -€30,786
no longer reported in 2025 (was €30,786)
- Tangible fixed assets -€14,503
down €14,503 (-4.7%), from €307,992 to €293,489
of which Land and buildings: -€17,621
- Short-term financial debts +€35,468
new in 2025: €35,468
of which Credit institutions: +€25,194
- Current portion of long-term debt -€30,983
no longer reported in 2025 (was €30,983)
- Debts after one year -€30,790
down €30,790 (-11.6%), from €265,614 to €234,824
- Other debts -€12,302
down €12,302 (-100.0%), from €12,302 to €0
- Profit (loss) carried forward -€6,589
down €6,589 (-17.4%), from -€37,940 to -€44,529
- Gross operating margin -€11,670
down €11,670 (-22.1%), from €52,755 to €41,085
- Other operating charges -€5,185
no longer reported in 2025 (was €5,185)
- Financial charges +€1,941
up €1,941 (+458.6%), from €423 to €2,364
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 | €346,553 | €300,971 | -€45,582 | -13.2% |
| Fixed assets | 21/28 | €338,778 | €293,489 | -€45,289 | -13.4% |
| Intangible fixed assets | 21 | €30,786 | - | -€30,786 | |
| Tangible fixed assets | 22/27 | €307,992 | €293,489 | -€14,503 | -4.7% |
| Land and buildings | 22 | €307,992 | €290,371 | -€17,621 | -5.7% |
| Other tangible fixed assets | 26 | - | €3,119 | +€3,119 | |
| Current assets | 29/58 | €7,775 | €7,482 | -€293 | -3.8% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €7,775 | €7,482 | -€293 | -3.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €346,553 | €300,971 | -€45,582 | -13.2% |
| Equity | 10/15 | €37,267 | €30,679 | -€6,589 | -17.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,207 | €13,207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,207 | €6,200 | -€7,007 | -53.1% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €7,007 | - | -€7,007 | |
| Distributable reserves | 133 | - | €7,007 | +€7,007 | |
| Profit (loss) carried forward | 14 | -€37,940 | -€44,529 | -€6,589 | -17.4% |
| Amounts payable | 17/49 | €309,286 | €270,293 | -€38,993 | -12.6% |
| Amounts payable after more than one year | 17 | €265,614 | €234,824 | -€30,790 | -11.6% |
| Financial debts | 170/4 | €265,614 | €234,824 | -€30,790 | -11.6% |
| Amounts payable within one year | 42/48 | €43,672 | €35,468 | -€8,203 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €30,983 | - | -€30,983 | |
| Financial debts | 43 | - | €35,468 | +€35,468 | |
| Credit institutions | 430/8 | - | €25,194 | +€25,194 | |
| Other loans | 439 | - | €10,274 | +€10,274 | |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €12,302 | €0 | -€12,302 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,131 | €45,289 | +€158 | +0.3% |
| Other operating charges | 640/8 | €5,185 | - | -€5,185 | |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €52,755 | €41,085 | -€11,670 | -22.1% |
| Operating profit (loss) | 9901 | €2,439 | -€4,203 | -€6,643 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €423 | €2,364 | +€1,941 | +458.6% |
| Recurring financial charges | 65 | €423 | €2,364 | +€1,941 | +458.6% |
| Profit (loss) for the period before taxes | 9903 | €2,040 | -€6,567 | -€8,607 | |
| Profit (loss) for the period | 9904 | €2,040 | -€6,567 | -€8,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,040 | -€6,567 | -€8,607 |
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 30 September 2026 via checked.be.