ASSIMO: 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.
ASSIMO
Largest movements
- Tangible fixed assets -€60,278
down €60,278 (-8.7%), from €693,455 to €633,177
- Receivables within one year +€7,084
up €7,084 (+105.7%), from €6,705 to €13,789
of which Other amounts receivable: +€7,084
- Reserves -€135,600
down €135,600 (-75.1%), from €180,498 to €44,898
of which Distributable reserves: -€135,600
- Other debts +€55,000
up €55,000 (+203.7%), from €27,000 to €82,000
- Trade debts +€35,188
up €35,188 (+75.8%), from €46,409 to €81,597
- Gross operating margin -€96,032
down €96,032, from €59,738 to -€36,294
- Depreciation -€32,167
down €32,167 (-37.5%), from €85,792 to €53,625
- Other operating charges +€17,271
up €17,271 (+49.7%), from €34,756 to €52,026
- Financial charges -€1,118
down €1,118 (-100.0%), from €1,118 to €0
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 | €704,878 | €653,238 | -€51,639 | -7.3% |
| Fixed assets | 21/28 | €696,058 | €635,780 | -€60,278 | -8.7% |
| Tangible fixed assets | 22/27 | €693,455 | €633,177 | -€60,278 | -8.7% |
| Land and buildings | 22 | €693,455 | €633,177 | -€60,278 | -8.7% |
| Financial fixed assets | 28 | €2,603 | €2,603 | = | 0.0% |
| Current assets | 29/58 | €8,820 | €17,459 | +€8,639 | +98.0% |
| Amounts receivable within one year | 40/41 | €6,705 | €13,789 | +€7,084 | +105.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,705 | €13,789 | +€7,084 | +105.7% |
| Cash at bank and in hand | 54/58 | €1,775 | €3,422 | +€1,647 | +92.8% |
| Deferred charges and accrued income | 490/1 | €340 | €248 | -€92 | -27.1% |
| Total equity and liabilities | 10/49 | €704,878 | €653,238 | -€51,639 | -7.3% |
| Equity | 10/15 | €629,478 | €487,532 | -€141,946 | -22.5% |
| Contributions | 10/11 | €448,980 | €448,980 | = | 0.0% |
| Capital | 10 | - | €448,980 | +€448,980 | |
| Issued capital | 100 | - | €448,980 | +€448,980 | |
| Outside capital | 11 | €448,980 | - | -€448,980 | |
| Other | 1109/19 | €448,980 | - | -€448,980 | |
| Reserves | 13 | €180,498 | €44,898 | -€135,600 | -75.1% |
| Non-distributable reserves | 130/1 | €44,898 | €44,898 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44,898 | €44,898 | = | 0.0% |
| Distributable reserves | 133 | €135,600 | €0 | -€135,600 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,346 | -€6,346 | |
| Amounts payable | 17/49 | €75,400 | €165,706 | +€90,306 | +119.8% |
| Amounts payable within one year | 42/48 | €75,400 | €165,706 | +€90,306 | +119.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €46,409 | €81,597 | +€35,188 | +75.8% |
| Suppliers | 440/4 | €46,409 | €81,597 | +€35,188 | +75.8% |
| Taxes, remuneration and social security | 45 | €1,991 | €2,109 | +€119 | +6.0% |
| Taxes | 450/3 | €1,991 | €2,109 | +€119 | +6.0% |
| Other amounts payable | 47/48 | €27,000 | €82,000 | +€55,000 | +203.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,792 | €53,625 | -€32,167 | -37.5% |
| Other operating charges | 640/8 | €34,756 | €52,026 | +€17,271 | +49.7% |
| Gross operating margin | 9900 | €59,738 | -€36,294 | -€96,032 | |
| Operating profit (loss) | 9901 | -€60,810 | -€141,946 | -€81,136 | -133.4% |
| Financial charges | 65/66B | €1,118 | €0 | -€1,118 | -100.0% |
| Recurring financial charges | 65 | €1,118 | €0 | -€1,118 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€61,928 | -€141,946 | -€80,018 | -129.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€61,928 | -€141,946 | -€80,018 | -129.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,928 | -€141,946 | -€80,018 | -129.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.