ASSENSIO: 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.
ASSENSIO
Largest movements
- Cash +€9,715
up €9,715 (+64.2%), from €15,137 to €24,852
mainly Net result for the year (+€12,742) and Accrued charges and deferred income (+€2,328)
- Tangible fixed assets +€1,051
new in 2025: €1,051
- Receivables within one year -€582
no longer reported in 2025 (was €582)
of which Trade receivables: -€568
- Profit (loss) carried forward +€6,742
up €6,742 (+197.0%), from €3,422 to €10,164
- Accrued charges and deferred income +€2,328
new in 2025: €2,328
- Trade debts +€734
new in 2025: €734
- Tax, wage and social debts +€274
new in 2025: €274
- Gross operating margin +€14,339
up €14,339, from -€455 to €13,883
- Depreciation +€610
new in 2025: €610
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 | €16,023 | €26,067 | +€10,044 | +62.7% |
| Fixed assets | 21/28 | - | €1,051 | +€1,051 | |
| Tangible fixed assets | 22/27 | - | €1,051 | +€1,051 | |
| Furniture and vehicles | 24 | - | €1,051 | +€1,051 | |
| Current assets | 29/58 | €16,023 | €25,016 | +€8,993 | +56.1% |
| Amounts receivable within one year | 40/41 | €582 | - | -€582 | |
| Trade receivables | 40 | €568 | - | -€568 | |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €15,137 | €24,852 | +€9,715 | +64.2% |
| Deferred charges and accrued income | 490/1 | €304 | €164 | -€140 | -46.0% |
| Total equity and liabilities | 10/49 | €16,023 | €26,067 | +€10,044 | +62.7% |
| Equity | 10/15 | €15,822 | €22,564 | +€6,742 | +42.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,422 | €10,164 | +€6,742 | +197.0% |
| Amounts payable | 17/49 | €201 | €3,503 | +€3,302 | +1645.7% |
| Amounts payable within one year | 42/48 | €201 | €1,174 | +€974 | +485.3% |
| Trade debts | 44 | - | €734 | +€734 | |
| Suppliers | 440/4 | - | €734 | +€734 | |
| Taxes, remuneration and social security | 45 | - | €274 | +€274 | |
| Taxes | 450/3 | - | €274 | +€274 | |
| Other amounts payable | 47/48 | €201 | €167 | -€34 | -16.9% |
| Accrued charges and deferred income | 492/3 | - | €2,328 | +€2,328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €610 | +€610 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€455 | €13,883 | +€14,339 | |
| Operating profit (loss) | 9901 | -€843 | €12,874 | +€13,717 | |
| Financial charges | 65/66B | €40 | €132 | +€92 | +231.2% |
| Recurring financial charges | 65 | €40 | €132 | +€92 | +231.2% |
| Profit (loss) for the period before taxes | 9903 | -€883 | €12,742 | +€13,625 | |
| Profit (loss) for the period | 9904 | -€883 | €12,742 | +€13,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€883 | €12,742 | +€13,625 |
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 6 October 2026 via checked.be.