ASSCOT: 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.
ASSCOT
Largest movements
- Cash -€18,632
down €18,632 (-18.9%), from €98,580 to €79,948
mainly Other debts (-€24,700) and Investment in fixed assets (net) (-€22,602)
- Tangible fixed assets +€16,791
up €16,791 (+31.5%), from €53,372 to €70,163
of which Land and buildings: +€20,942
- Receivables within one year -€2,255
down €2,255 (-64.5%), from €3,498 to €1,243
of which Other amounts receivable: -€2,428
- Other debts -€24,700
down €24,700 (-86.8%), from €28,448 to €3,748
- Profit (loss) carried forward +€21,270
up €21,270 (+83.8%), from €25,391 to €46,661
- Gross operating margin +€19,218
up €19,218 (+86.0%), from €22,341 to €41,559
- Taxes +€4,350
up €4,350 (+158.8%), from €2,740 to €7,090
- Depreciation +€1,570
up €1,570 (+37.0%), from €4,241 to €5,811
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 | €155,450 | €151,354 | -€4,096 | -2.6% |
| Fixed assets | 21/28 | €53,372 | €70,163 | +€16,791 | +31.5% |
| Tangible fixed assets | 22/27 | €53,372 | €70,163 | +€16,791 | +31.5% |
| Land and buildings | 22 | €29,605 | €50,547 | +€20,942 | +70.7% |
| Plant, machinery and equipment | 23 | €23,767 | €19,616 | -€4,151 | -17.5% |
| Current assets | 29/58 | €102,078 | €81,191 | -€20,887 | -20.5% |
| Amounts receivable within one year | 40/41 | €3,498 | €1,243 | -€2,255 | -64.5% |
| Trade receivables | 40 | - | €173 | +€173 | |
| Other amounts receivable | 41 | €3,498 | €1,070 | -€2,428 | -69.4% |
| Cash at bank and in hand | 54/58 | €98,580 | €79,948 | -€18,632 | -18.9% |
| Total equity and liabilities | 10/49 | €155,450 | €151,354 | -€4,096 | -2.6% |
| Equity | 10/15 | €126,336 | €147,606 | +€21,270 | +16.8% |
| Contributions | 10/11 | €92,950 | €92,950 | = | 0.0% |
| Capital | 10 | €92,950 | €92,950 | = | 0.0% |
| Issued capital | 100 | €92,950 | €92,950 | = | 0.0% |
| Reserves | 13 | €7,995 | €7,995 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,995 | €7,995 | = | 0.0% |
| Legal reserve | 130 | €7,995 | €7,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,391 | €46,661 | +€21,270 | +83.8% |
| Amounts payable | 17/49 | €29,114 | €3,748 | -€25,366 | -87.1% |
| Amounts payable within one year | 42/48 | €29,114 | €3,748 | -€25,366 | -87.1% |
| Trade debts | 44 | €666 | - | -€666 | |
| Suppliers | 440/4 | €666 | - | -€666 | |
| Other amounts payable | 47/48 | €28,448 | €3,748 | -€24,700 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €5,811 | +€1,570 | +37.0% |
| Other operating charges | 640/8 | €6,975 | €7,194 | +€219 | +3.1% |
| Gross operating margin | 9900 | €22,341 | €41,559 | +€19,218 | +86.0% |
| Operating profit (loss) | 9901 | €11,125 | €28,554 | +€17,429 | +156.7% |
| Financial charges | 65/66B | €165 | €194 | +€29 | +17.6% |
| Recurring financial charges | 65 | €165 | €194 | +€29 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €10,960 | €28,360 | +€17,400 | +158.8% |
| Income taxes | 67/77 | €2,740 | €7,090 | +€4,350 | +158.8% |
| Profit (loss) for the period | 9904 | €8,220 | €21,270 | +€13,050 | +158.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,220 | €21,270 | +€13,050 | +158.8% |
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 28 September 2026 via checked.be.