ASSIGNA THEUNIS: 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.
ASSIGNA THEUNIS
Largest movements
- Cash -€7,757
down €7,757 (-29.8%), from €25,986 to €18,230
mainly Investment in fixed assets (net) (-€10,568) and Net result for the year (-€5,407)
- Deferred charges and accrued income +€2,721
up €2,721 (+191%), from €1,426 to €4,146
- Tangible fixed assets +€812
up €812 (+6.7%), from €12,178 to €12,990
of which Plant, machinery and equipment: +€7,812
- Profit (loss) carried forward -€5,407
down €5,407 (-5.4%), from -€100,119 to -€105,526
- Trade debts +€1,943
up €1,943 (+2,247%), from €86 to €2,029
- Other debts -€767
down €767 (-1.4%), from €54,425 to €53,659
- Gross operating margin -€10,149
down €10,149 (-64.3%), from €15,774 to €5,625
- Depreciation +€2,756
up €2,756 (+39.4%), from €7,000 to €9,756
- Other operating charges -€537
down €537 (-29.6%), from €1,814 to €1,277
- Financial income +€187
up €187 (+204%), from €92 to €278
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 | €56,161 | €52,378 | -€3,783 | -6.7% |
| Fixed assets | 21/28 | €27,498 | €28,310 | +€812 | +3.0% |
| Tangible fixed assets | 22/27 | €12,178 | €12,990 | +€812 | +6.7% |
| Plant, machinery and equipment | 23 | - | €7,812 | +€7,812 | |
| Furniture and vehicles | 24 | €12,178 | €5,178 | -€7,000 | -57.5% |
| Financial fixed assets | 28 | €15,320 | €15,320 | = | 0.0% |
| Current assets | 29/58 | €28,663 | €24,068 | -€4,595 | -16.0% |
| Amounts receivable within one year | 40/41 | €1,251 | €1,692 | +€441 | +35.2% |
| Other amounts receivable | 41 | €1,251 | €1,692 | +€441 | +35.2% |
| Cash at bank and in hand | 54/58 | €25,986 | €18,230 | -€7,757 | -29.8% |
| Deferred charges and accrued income | 490/1 | €1,426 | €4,146 | +€2,721 | +191% |
| Total equity and liabilities | 10/49 | €56,161 | €52,378 | -€3,783 | -6.7% |
| Equity | 10/15 | €1,259 | -€4,148 | -€5,407 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €39,378 | €39,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €39,378 | €39,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,119 | -€105,526 | -€5,407 | -5.4% |
| Amounts payable | 17/49 | €54,902 | €56,526 | +€1,624 | +3.0% |
| Amounts payable within one year | 42/48 | €54,902 | €56,526 | +€1,624 | +3.0% |
| Trade debts | 44 | €86 | €2,029 | +€1,943 | +2,247% |
| Suppliers | 440/4 | €86 | €2,029 | +€1,943 | +2,247% |
| Taxes, remuneration and social security | 45 | €390 | €838 | +€448 | +115% |
| Taxes | 450/3 | €390 | €838 | +€448 | +115% |
| Other amounts payable | 47/48 | €54,425 | €53,659 | -€767 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €9,756 | +€2,756 | +39.4% |
| Other operating charges | 640/8 | €1,814 | €1,277 | -€537 | -29.6% |
| Non-recurring operating charges | 66A | €980 | €0 | -€980 | -100% |
| Gross operating margin | 9900 | €15,774 | €5,625 | -€10,149 | -64.3% |
| Operating profit (loss) | 9901 | €5,980 | -€5,408 | -€11,388 | |
| Financial income | 75/76B | €92 | €278 | +€187 | +204% |
| Recurring financial income | 75 | €92 | €278 | +€187 | +204% |
| Financial charges | 65/66B | €296 | €278 | -€19 | -6.3% |
| Recurring financial charges | 65 | €296 | €278 | -€19 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €5,776 | -€5,407 | -€11,183 | |
| Profit (loss) for the period | 9904 | €5,776 | -€5,407 | -€11,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,776 | -€5,407 | -€11,183 |
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.