ASSAKINA: 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.
ASSAKINA
Largest movements
- Cash +€19,325
up €19,325 (+207%), from €9,325 to €28,650
mainly Tax, wage and social debts (+€32,876) and Net result for the year (+€18,271)
- Receivables within one year +€17,062
up €17,062 (+11.0%), from €155,369 to €172,431
of which Trade receivables: +€15,827
- Stocks and contracts -€9,321
down €9,321 (-15.7%), from €59,515 to €50,194
- Deferred charges and accrued income -€6,226
no longer reported in 2025 (was €6,226)
- Tangible fixed assets -€6,175
down €6,175 (-30.7%), from €20,121 to €13,946
of which Furniture and vehicles: -€10,099
- Trade debts -€40,312
down €40,312 (-33.3%), from €121,123 to €80,811
- Tax, wage and social debts +€32,876
up €32,876 (+134%), from €24,582 to €57,458
of which Remuneration and social security: +€30,324
- Profit (loss) carried forward +€18,271
up €18,271 (+61.0%), from €29,947 to €48,218
- Other debts +€3,831
up €3,831 (+10.4%), from €36,944 to €40,775
- Gross operating margin +€27,776
up €27,776 (+13.3%), from €208,341 to €236,117
- Staff costs +€12,371
up €12,371 (+7.1%), from €173,898 to €186,269
- Taxes +€8,947
up €8,947 (+577%), from €1,551 to €10,498
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 | €253,556 | €268,222 | +€14,666 | +5.8% |
| Fixed assets | 21/28 | €23,121 | €16,946 | -€6,175 | -26.7% |
| Tangible fixed assets | 22/27 | €20,121 | €13,946 | -€6,175 | -30.7% |
| Plant, machinery and equipment | 23 | €7,580 | €5,685 | -€1,895 | -25.0% |
| Furniture and vehicles | 24 | €12,541 | €2,443 | -€10,099 | -80.5% |
| Other tangible fixed assets | 26 | - | €5,819 | +€5,819 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €230,435 | €251,276 | +€20,841 | +9.0% |
| Stocks and contracts in progress | 3 | €59,515 | €50,194 | -€9,321 | -15.7% |
| Stocks | 30/36 | €59,515 | €50,194 | -€9,321 | -15.7% |
| Amounts receivable within one year | 40/41 | €155,369 | €172,431 | +€17,062 | +11.0% |
| Trade receivables | 40 | €14,018 | €29,845 | +€15,827 | +113% |
| Other amounts receivable | 41 | €141,351 | €142,586 | +€1,235 | +0.9% |
| Cash at bank and in hand | 54/58 | €9,325 | €28,650 | +€19,325 | +207% |
| Deferred charges and accrued income | 490/1 | €6,226 | - | -€6,226 | |
| Total equity and liabilities | 10/49 | €253,556 | €268,222 | +€14,666 | +5.8% |
| Equity | 10/15 | €70,907 | €89,178 | +€18,271 | +25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,360 | €22,360 | = | 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% |
| Tax-exempt reserves | 132 | €20,500 | €20,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,947 | €48,218 | +€18,271 | +61.0% |
| Amounts payable | 17/49 | €182,649 | €179,044 | -€3,605 | -2.0% |
| Amounts payable within one year | 42/48 | €182,649 | €179,044 | -€3,605 | -2.0% |
| Trade debts | 44 | €121,123 | €80,811 | -€40,312 | -33.3% |
| Suppliers | 440/4 | €121,123 | €80,811 | -€40,312 | -33.3% |
| Taxes, remuneration and social security | 45 | €24,582 | €57,458 | +€32,876 | +134% |
| Taxes | 450/3 | €20,579 | €23,131 | +€2,552 | +12.4% |
| Remuneration and social security | 454/9 | €4,003 | €34,327 | +€30,324 | +757% |
| Other amounts payable | 47/48 | €36,944 | €40,775 | +€3,831 | +10.4% |
| Remuneration, social security and pensions | 62 | €173,898 | €186,269 | +€12,371 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,641 | €13,448 | -€193 | -1.4% |
| Other operating charges | 640/8 | €980 | €1,242 | +€263 | +26.8% |
| Non-recurring operating charges | 66A | - | €6,226 | +€6,226 | |
| Gross operating margin | 9900 | €208,341 | €236,117 | +€27,776 | +13.3% |
| Operating profit (loss) | 9901 | €19,822 | €28,931 | +€9,110 | +46.0% |
| Financial income | 75/76B | €754 | - | -€754 | |
| Recurring financial income | 75 | €754 | - | -€754 | |
| Financial charges | 65/66B | €135 | €163 | +€28 | +20.5% |
| Recurring financial charges | 65 | €135 | €163 | +€28 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €20,440 | €28,769 | +€8,328 | +40.7% |
| Income taxes | 67/77 | €1,551 | €10,498 | +€8,947 | +577% |
| Profit (loss) for the period | 9904 | €18,889 | €18,271 | -€619 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,889 | €18,271 | -€619 | -3.3% |
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 25 October 2026 via checked.be.