ASSIMINA: 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.
ASSIMINA
Largest movements
- Cash +€59,261
up €59,261 (+70.6%), from €83,953 to €143,214
mainly Net result for the year (+€64,734) and Depreciation (+€53,890)
- Current investments +€36,310
up €36,310 (+21.6%), from €168,253 to €204,563
- Tangible fixed assets -€20,409
down €20,409 (-3.5%), from €578,667 to €558,258
of which Land and buildings: -€46,090
- Reserves +€63,901
up €63,901 (+8.4%), from €762,206 to €826,107
of which Distributable reserves: +€65,759
- Trade debts +€18,299
up €18,299 (+478.6%), from €3,824 to €22,123
- Gross operating margin -€7,423
down €7,423 (-4.0%), from €187,600 to €180,177
- Depreciation +€3,748
up €3,748 (+7.5%), from €50,142 to €53,890
- Taxes -€3,714
down €3,714 (-11.4%), from €32,502 to €28,787
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 | €835,964 | €914,277 | +€78,313 | +9.4% |
| Fixed assets | 21/28 | €578,821 | €558,413 | -€20,409 | -3.5% |
| Tangible fixed assets | 22/27 | €578,667 | €558,258 | -€20,409 | -3.5% |
| Land and buildings | 22 | €552,185 | €506,094 | -€46,090 | -8.3% |
| Plant, machinery and equipment | 23 | €24,980 | €47,833 | +€22,853 | +91.5% |
| Furniture and vehicles | 24 | €1,502 | €4,330 | +€2,829 | +188.4% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €257,143 | €355,865 | +€98,722 | +38.4% |
| Amounts receivable within one year | 40/41 | €1,312 | €1,666 | +€354 | +27.0% |
| Trade receivables | 40 | €1,312 | €1,666 | +€354 | +27.0% |
| Current investments | 50/53 | €168,253 | €204,563 | +€36,310 | +21.6% |
| Cash at bank and in hand | 54/58 | €83,953 | €143,214 | +€59,261 | +70.6% |
| Deferred charges and accrued income | 490/1 | €3,625 | €6,422 | +€2,796 | +77.1% |
| Total equity and liabilities | 10/49 | €835,964 | €914,277 | +€78,313 | +9.4% |
| Equity | 10/15 | €774,606 | €838,507 | +€63,901 | +8.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €762,206 | €826,107 | +€63,901 | +8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,725 | €89,867 | -€1,858 | -2.0% |
| Distributable reserves | 133 | €668,622 | €734,381 | +€65,759 | +9.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €13,012 | €12,393 | -€619 | -4.8% |
| Deferred taxes | 168 | €13,012 | €12,393 | -€619 | -4.8% |
| Amounts payable | 17/49 | €48,346 | €63,377 | +€15,032 | +31.1% |
| Amounts payable within one year | 42/48 | €48,346 | €63,377 | +€15,032 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,824 | €22,123 | +€18,299 | +478.6% |
| Suppliers | 440/4 | €3,824 | €22,123 | +€18,299 | +478.6% |
| Taxes, remuneration and social security | 45 | €11,657 | €8,121 | -€3,536 | -30.3% |
| Taxes | 450/3 | €9,563 | €6,631 | -€2,932 | -30.7% |
| Remuneration and social security | 454/9 | €2,094 | €1,490 | -€604 | -28.9% |
| Other amounts payable | 47/48 | €32,865 | €33,134 | +€269 | +0.8% |
| Remuneration, social security and pensions | 62 | €26,286 | €27,604 | +€1,318 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,142 | €53,890 | +€3,748 | +7.5% |
| Other operating charges | 640/8 | €2,396 | €2,955 | +€559 | +23.3% |
| Non-recurring operating charges | 66A | €4,627 | €0 | -€4,627 | -100.0% |
| Gross operating margin | 9900 | €187,600 | €180,177 | -€7,423 | -4.0% |
| Operating profit (loss) | 9901 | €104,149 | €95,728 | -€8,420 | -8.1% |
| Financial income | 75/76B | €2,593 | €2,277 | -€316 | -12.2% |
| Recurring financial income | 75 | €2,593 | €2,277 | -€316 | -12.2% |
| Financial charges | 65/66B | €3,739 | €5,103 | +€1,364 | +36.5% |
| Recurring financial charges | 65 | €3,739 | €5,103 | +€1,364 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €103,002 | €92,902 | -€10,100 | -9.8% |
| Transfer from deferred taxes | 780 | €619 | €619 | = | 0.0% |
| Income taxes | 67/77 | €32,502 | €28,787 | -€3,714 | -11.4% |
| Profit (loss) for the period | 9904 | €71,120 | €64,734 | -€6,386 | -9.0% |
| Transfer from tax-exempt reserves | 789 | €1,858 | €1,858 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,978 | €66,592 | -€6,386 | -8.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.