ASSIMMO: 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.
ASSIMMO
Largest movements
- Tangible fixed assets -€550,045
down €550,045 (-9.6%), from €5.7m to €5.2m
of which Land and buildings: -€539,131
- Current investments +€85,000
up €85,000 (+56.7%), from €150,000 to €235,000
- Debts after one year -€301,440
down €301,440 (-9.6%), from €3.1m to €2.8m
of which Financial debts: -€301,440
- Profit (loss) carried forward -€138,375
down €138,375 (-11.6%), from -€1.2m to -€1.3m
- Trade debts -€77,256
down €77,256 (-85.6%), from €90,247 to €12,991
- Accrued charges and deferred income +€74,833
up €74,833 (+67.3%), from €111,220 to €186,053
- Other operating charges +€66,156
up €66,156 (+118.6%), from €55,784 to €121,940
- Financial charges +€52,378
up €52,378 (+53.2%), from €98,439 to €150,817
- Gross operating margin +€35,728
up €35,728 (+5.8%), from €611,245 to €646,974
- Depreciation -€10,477
down €10,477 (-1.9%), from €541,571 to €531,094
- Staff costs +€6,967
up €6,967 (+36.3%), from €19,177 to €26,144
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 | €6,120,191 | €5,619,433 | -€500,758 | -8.2% |
| Fixed assets | 21/28 | €5,726,784 | €5,176,739 | -€550,045 | -9.6% |
| Tangible fixed assets | 22/27 | €5,726,784 | €5,176,739 | -€550,045 | -9.6% |
| Land and buildings | 22 | €5,682,275 | €5,143,144 | -€539,131 | -9.5% |
| Furniture and vehicles | 24 | €44,509 | €33,595 | -€10,914 | -24.5% |
| Current assets | 29/58 | €393,407 | €442,694 | +€49,287 | +12.5% |
| Amounts receivable within one year | 40/41 | €6,543 | €5,531 | -€1,013 | -15.5% |
| Trade receivables | 40 | €5,049 | €3,236 | -€1,813 | -35.9% |
| Other amounts receivable | 41 | €1,494 | €2,295 | +€800 | +53.5% |
| Current investments | 50/53 | €150,000 | €235,000 | +€85,000 | +56.7% |
| Cash at bank and in hand | 54/58 | €208,147 | €177,310 | -€30,837 | -14.8% |
| Deferred charges and accrued income | 490/1 | €28,717 | €24,853 | -€3,863 | -13.5% |
| Total equity and liabilities | 10/49 | €6,120,191 | €5,619,433 | -€500,758 | -8.2% |
| Equity | 10/15 | €2,419,109 | €2,253,262 | -€165,848 | -6.9% |
| Contributions | 10/11 | €3,429,968 | €3,429,968 | = | 0.0% |
| Capital | 10 | €3,429,968 | €3,429,968 | = | 0.0% |
| Issued capital | 100 | €3,429,968 | €3,429,968 | = | 0.0% |
| Reserves | 13 | €182,704 | €155,231 | -€27,473 | -15.0% |
| Non-distributable reserves | 130/1 | €118,989 | €118,989 | = | 0.0% |
| Legal reserve | 130 | €118,989 | €118,989 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,716 | €36,242 | -€27,473 | -43.1% |
| Profit (loss) carried forward | 14 | -€1,193,563 | -€1,331,937 | -€138,375 | -11.6% |
| Provisions and deferred taxes | 16 | €32,809 | €18,662 | -€14,146 | -43.1% |
| Deferred taxes | 168 | €32,809 | €18,662 | -€14,146 | -43.1% |
| Amounts payable | 17/49 | €3,668,273 | €3,347,509 | -€320,764 | -8.7% |
| Amounts payable after more than one year | 17 | €3,128,826 | €2,827,387 | -€301,440 | -9.6% |
| Financial debts | 170/4 | €2,765,260 | €2,463,820 | -€301,440 | -10.9% |
| Other amounts payable | 178/9 | €363,567 | €363,567 | = | 0.0% |
| Amounts payable within one year | 42/48 | €428,227 | €334,069 | -€94,158 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €300,696 | €301,440 | +€744 | +0.2% |
| Trade debts | 44 | €90,247 | €12,991 | -€77,256 | -85.6% |
| Suppliers | 440/4 | €90,247 | €12,991 | -€77,256 | -85.6% |
| Taxes, remuneration and social security | 45 | €1,362 | €1,788 | +€426 | +31.3% |
| Remuneration and social security | 454/9 | €1,362 | €1,788 | +€426 | +31.3% |
| Other amounts payable | 47/48 | €35,922 | €17,850 | -€18,072 | -50.3% |
| Accrued charges and deferred income | 492/3 | €111,220 | €186,053 | +€74,833 | +67.3% |
| Remuneration, social security and pensions | 62 | €19,177 | €26,144 | +€6,967 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541,571 | €531,094 | -€10,477 | -1.9% |
| Other operating charges | 640/8 | €55,784 | €121,940 | +€66,156 | +118.6% |
| Gross operating margin | 9900 | €611,245 | €646,974 | +€35,728 | +5.8% |
| Operating profit (loss) | 9901 | -€5,287 | -€32,205 | -€26,918 | -509.1% |
| Financial income | 75/76B | €4,268 | €3,169 | -€1,100 | -25.8% |
| Recurring financial income | 75 | €4,268 | €3,169 | -€1,100 | -25.8% |
| Financial charges | 65/66B | €98,439 | €150,817 | +€52,378 | +53.2% |
| Recurring financial charges | 65 | €98,439 | €150,817 | +€52,378 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | -€99,458 | -€179,854 | -€80,396 | -80.8% |
| Transfer from deferred taxes | 780 | €14,146 | €14,146 | = | 0.0% |
| Income taxes | 67/77 | €119 | €141 | +€21 | +17.9% |
| Profit (loss) for the period | 9904 | -€85,430 | -€165,848 | -€80,417 | -94.1% |
| Transfer from tax-exempt reserves | 789 | €27,473 | €27,473 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,957 | -€138,375 | -€80,417 | -138.8% |
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 4 October 2026 via checked.be.