Assimco: 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.
What changed
Assimco
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€215,515
2024 · €119,478+€96,037
Equity
€6.5m
2024 · €6.3m+€215,515
Cash
€59,494
2024 · €69,429-€9,935
Balance sheet total
€7.3m
2024 · €7.2m+€103,960
Largest movements
Assets
- Receivables within one year +€306,804
up €306,804 (+42.9%), from €715,728 to €1.0m
of which Other amounts receivable: +€305,625
- Financial fixed assets -€101,740
down €101,740 (-2.4%), from €4.3m to €4.2m
Equity and liabilities
- Profit (loss) carried forward +€215,515
up €215,515 (+151.4%), from €142,308 to €357,824
- Other debts -€102,923
down €102,923 (-13.1%), from €788,628 to €685,704
Income statement
- Gross operating margin +€167,774
up €167,774 (+95.2%), from €176,268 to €344,042
- Financial charges +€56,102
up €56,102 (+124.9%), from €44,916 to €101,017
- Depreciation +€11,960
up €11,960 (+34.4%), from €34,807 to €46,767
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.
Result 2024
€119,478
Gross operating margin
+€167,774
Depreciation
-€11,960
Other operating charges
-€461
Financial income
-€2,231
Financial charges
-€56,102
Taxes
-€983
Result 2025
€215,515
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.
From operations
-€111,675
Investment
+€101,740
Financing
€0
Cash 2024
€69,429
From operations (derived)
-€111,675
Net result for the year
+€215,515
Depreciation
+€46,767
Receivables after one year
+€45,106
Receivables within one year
-€306,804
Deferred charges and accrued income
-€703
Provisions
-€9,252
Trade debts
+€9,596
Tax, wage and social debts
-€8,976
Other debts
-€102,923
Investment (derived)
+€101,740
Investment in fixed assets (net)
+€101,740
Cash 2025
€59,494
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,232,837 | €7,336,797 | +€103,960 | +1.4% |
| Fixed assets | 21/28 | €4,689,241 | €4,540,734 | -€148,507 | -3.2% |
| Tangible fixed assets | 22/27 | €428,757 | €381,990 | -€46,767 | -10.9% |
| Land and buildings | 22 | €137,000 | €128,000 | -€9,000 | -6.6% |
| Plant, machinery and equipment | 23 | €787 | €357 | -€430 | -54.7% |
| Furniture and vehicles | 24 | €78,501 | €61,768 | -€16,733 | -21.3% |
| Other tangible fixed assets | 26 | €212,469 | €191,865 | -€20,603 | -9.7% |
| Financial fixed assets | 28 | €4,260,484 | €4,158,744 | -€101,740 | -2.4% |
| Current assets | 29/58 | €2,543,596 | €2,796,063 | +€252,466 | +9.9% |
| Amounts receivable after more than one year | 29 | €1,758,380 | €1,713,275 | -€45,106 | -2.6% |
| Other amounts receivable | 291 | €1,758,380 | €1,713,275 | -€45,106 | -2.6% |
| Amounts receivable within one year | 40/41 | €715,728 | €1,022,532 | +€306,804 | +42.9% |
| Trade receivables | 40 | €397 | €1,576 | +€1,179 | +297.2% |
| Other amounts receivable | 41 | €715,331 | €1,020,956 | +€305,625 | +42.7% |
| Cash at bank and in hand | 54/58 | €69,429 | €59,494 | -€9,935 | -14.3% |
| Deferred charges and accrued income | 490/1 | €58 | €762 | +€703 | +1203.8% |
| Total equity and liabilities | 10/49 | €7,232,837 | €7,336,797 | +€103,960 | +1.4% |
| Equity | 10/15 | €6,327,832 | €6,543,347 | +€215,515 | +3.4% |
| Contributions | 10/11 | €164,519 | €164,519 | = | 0.0% |
| Capital | 10 | €158,696 | €158,696 | = | 0.0% |
| Issued capital | 100 | €158,696 | €158,696 | = | 0.0% |
| Outside capital | 11 | €5,823 | €5,823 | = | 0.0% |
| Share premium | 1100/10 | €5,823 | €5,823 | = | 0.0% |
| Reserves | 13 | €6,021,005 | €6,021,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,870 | €15,870 | = | 0.0% |
| Legal reserve | 130 | €15,870 | €15,870 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,135 | €5,135 | = | 0.0% |
| Distributable reserves | 133 | €6,000,000 | €6,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,308 | €357,824 | +€215,515 | +151.4% |
| Provisions and deferred taxes | 16 | €86,778 | €77,526 | -€9,252 | -10.7% |
| Provisions for liabilities and charges | 160/5 | €86,778 | €77,526 | -€9,252 | -10.7% |
| Environmental obligations | 163 | €86,778 | €77,526 | -€9,252 | -10.7% |
| Amounts payable | 17/49 | €818,227 | €715,924 | -€102,304 | -12.5% |
| Amounts payable within one year | 42/48 | €818,227 | €715,924 | -€102,304 | -12.5% |
| Trade debts | 44 | €5,602 | €15,198 | +€9,596 | +171.3% |
| Suppliers | 440/4 | €5,602 | €15,198 | +€9,596 | +171.3% |
| Taxes, remuneration and social security | 45 | €23,997 | €15,022 | -€8,976 | -37.4% |
| Taxes | 450/3 | €23,997 | €15,022 | -€8,976 | -37.4% |
| Other amounts payable | 47/48 | €788,628 | €685,704 | -€102,923 | -13.1% |
| Non-recurring operating income | 76A | - | €260,760 | +€260,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,807 | €46,767 | +€11,960 | +34.4% |
| Other operating charges | 640/8 | €2,991 | €3,451 | +€461 | +15.4% |
| Gross operating margin | 9900 | €176,268 | €344,042 | +€167,774 | +95.2% |
| Operating profit (loss) | 9901 | €138,471 | €293,824 | +€155,353 | +112.2% |
| Financial income | 75/76B | €33,618 | €31,387 | -€2,231 | -6.6% |
| Recurring financial income | 75 | €33,618 | €31,387 | -€2,231 | -6.6% |
| Financial charges | 65/66B | €44,916 | €101,017 | +€56,102 | +124.9% |
| Recurring financial charges | 65 | €44,916 | €101,017 | +€56,102 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | €127,173 | €224,194 | +€97,021 | +76.3% |
| Income taxes | 67/77 | €7,695 | €8,679 | +€983 | +12.8% |
| Profit (loss) for the period | 9904 | €119,478 | €215,515 | +€96,037 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €119,478 | €215,515 | +€96,037 | +80.4% |
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 5 October 2026 via checked.be.