ASSASSUR: 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.
ASSASSUR
Largest movements
- Cash +€30,897
up €30,897 (+55.2%), from €55,945 to €86,842
mainly Net result for the year (+€58,213) and Receivables within one year (+€9,715)
- Receivables within one year -€9,715
down €9,715 (-33.0%), from €29,406 to €19,691
- Tangible fixed assets -€3,687
down €3,687 (-31.1%), from €11,860 to €8,173
- Reserves +€58,000
up €58,000 (+111.5%), from €52,000 to €110,000
of which Distributable reserves: +€58,000
- Other debts -€50,808
down €50,808 (-97.9%), from €51,906 to €1,098
- Tax, wage and social debts +€7,430
up €7,430 (+110.8%), from €6,707 to €14,137
of which Taxes: +€7,455
- Accrued charges and deferred income +€2,761
up €2,761 (+1080.9%), from €255 to €3,016
- Gross operating margin +€12,553
up €12,553 (+9.2%), from €136,414 to €148,968
- Taxes +€4,629
up €4,629 (+25.9%), from €17,857 to €22,486
- Staff costs +€2,590
up €2,590 (+4.2%), from €61,810 to €64,400
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 | €163,821 | €181,346 | +€17,525 | +10.7% |
| Fixed assets | 21/28 | €15,233 | €11,546 | -€3,687 | -24.2% |
| Tangible fixed assets | 22/27 | €11,860 | €8,173 | -€3,687 | -31.1% |
| Land and buildings | 22 | €1,441 | - | -€1,441 | |
| Plant, machinery and equipment | 23 | €8,061 | €6,421 | -€1,640 | -20.3% |
| Furniture and vehicles | 24 | €2,358 | €1,752 | -€606 | -25.7% |
| Financial fixed assets | 28 | €3,373 | €3,373 | = | 0.0% |
| Current assets | 29/58 | €148,589 | €169,801 | +€21,212 | +14.3% |
| Amounts receivable within one year | 40/41 | €29,406 | €19,691 | -€9,715 | -33.0% |
| Trade receivables | 40 | €29,406 | €19,691 | -€9,715 | -33.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,945 | €86,842 | +€30,897 | +55.2% |
| Deferred charges and accrued income | 490/1 | €13,237 | €13,267 | +€31 | +0.2% |
| Total equity and liabilities | 10/49 | €163,821 | €181,346 | +€17,525 | +10.7% |
| Equity | 10/15 | €100,008 | €158,221 | +€58,213 | +58.2% |
| Contributions | 10/11 | €15,042 | €15,042 | = | 0.0% |
| Reserves | 13 | €52,000 | €110,000 | +€58,000 | +111.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €108,000 | +€58,000 | +116.0% |
| Profit (loss) carried forward | 14 | €32,966 | €33,179 | +€213 | +0.6% |
| Amounts payable | 17/49 | €63,813 | €23,125 | -€40,687 | -63.8% |
| Amounts payable within one year | 42/48 | €63,557 | €20,109 | -€43,448 | -68.4% |
| Trade debts | 44 | €4,945 | €4,874 | -€71 | -1.4% |
| Suppliers | 440/4 | €4,945 | €4,874 | -€71 | -1.4% |
| Taxes, remuneration and social security | 45 | €6,707 | €14,137 | +€7,430 | +110.8% |
| Taxes | 450/3 | - | €7,455 | +€7,455 | |
| Remuneration and social security | 454/9 | €6,707 | €6,682 | -€25 | -0.4% |
| Other amounts payable | 47/48 | €51,906 | €1,098 | -€50,808 | -97.9% |
| Accrued charges and deferred income | 492/3 | €255 | €3,016 | +€2,761 | +1080.9% |
| Remuneration, social security and pensions | 62 | €61,810 | €64,400 | +€2,590 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,615 | €3,687 | +€1,072 | +41.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €136,414 | €148,968 | +€12,553 | +9.2% |
| Operating profit (loss) | 9901 | €71,602 | €80,481 | +€8,879 | +12.4% |
| Financial income | 75/76B | €119 | €270 | +€151 | +126.8% |
| Recurring financial income | 75 | €119 | €270 | +€151 | +126.8% |
| Financial charges | 65/66B | €45 | €52 | +€7 | +16.1% |
| Recurring financial charges | 65 | €45 | €52 | +€7 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €71,676 | €80,699 | +€9,022 | +12.6% |
| Income taxes | 67/77 | €17,857 | €22,486 | +€4,629 | +25.9% |
| Profit (loss) for the period | 9904 | €53,819 | €58,213 | +€4,393 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,819 | €58,213 | +€4,393 | +8.2% |
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 7 October 2026 via checked.be.