ASSINO: 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.
ASSINO
Largest movements
- Receivables within one year +€80,981
up €80,981 (+831.2%), from €9,743 to €90,724
of which Trade receivables: +€73,620
- Stocks and contracts +€34,943
up €34,943 (+76.1%), from €45,939 to €80,882
- Cash -€3,764
down €3,764 (-57.8%), from €6,515 to €2,751
mainly Receivables within one year (-€80,981) and Stocks and contracts (-€34,943)
- Trade debts +€98,517
up €98,517 (+362.7%), from €27,164 to €125,681
- Tax, wage and social debts +€10,388
up €10,388 (+583.3%), from €1,781 to €12,169
of which Remuneration and social security: +€10,153
- Profit (loss) carried forward +€4,023
up €4,023 (+18.8%), from €21,419 to €25,442
- Turnover +€110,727
up €110,727 (+36.0%), from €307,918 to €418,645
- Purchases and services +€102,196
up €102,196 (+35.8%), from €285,516 to €387,712
- Gross operating margin +€6,361
up €6,361 (+25.1%), from €25,322 to €31,683
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 | €77,432 | €189,555 | +€112,123 | +144.8% |
| Fixed assets | 21/28 | €15,235 | €15,198 | -€37 | -0.2% |
| Tangible fixed assets | 22/27 | €10,365 | €10,328 | -€37 | -0.4% |
| Land and buildings | 22 | - | €1,602 | +€1,602 | |
| Plant, machinery and equipment | 23 | €2,287 | €2,363 | +€76 | +3.3% |
| Furniture and vehicles | 24 | €8,078 | €6,363 | -€1,715 | -21.2% |
| Financial fixed assets | 28 | €4,870 | €4,870 | = | 0.0% |
| Current assets | 29/58 | €62,197 | €174,357 | +€112,160 | +180.3% |
| Stocks and contracts in progress | 3 | €45,939 | €80,882 | +€34,943 | +76.1% |
| Stocks | 30/36 | €45,939 | €80,882 | +€34,943 | +76.1% |
| Amounts receivable within one year | 40/41 | €9,743 | €90,724 | +€80,981 | +831.2% |
| Trade receivables | 40 | €9,684 | €83,304 | +€73,620 | +760.2% |
| Other amounts receivable | 41 | €59 | €7,420 | +€7,361 | +12476.3% |
| Cash at bank and in hand | 54/58 | €6,515 | €2,751 | -€3,764 | -57.8% |
| Total equity and liabilities | 10/49 | €77,432 | €189,555 | +€112,123 | +144.8% |
| Equity | 10/15 | €40,240 | €44,263 | +€4,023 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €221 | €221 | = | 0.0% |
| Non-distributable reserves | 130/1 | €221 | €221 | = | 0.0% |
| Legal reserve | 130 | €221 | €221 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,419 | €25,442 | +€4,023 | +18.8% |
| Amounts payable | 17/49 | €37,192 | €145,292 | +€108,100 | +290.7% |
| Amounts payable within one year | 42/48 | €37,192 | €145,292 | +€108,100 | +290.7% |
| Trade debts | 44 | €27,164 | €125,681 | +€98,517 | +362.7% |
| Suppliers | 440/4 | €27,164 | €125,681 | +€98,517 | +362.7% |
| Taxes, remuneration and social security | 45 | €1,781 | €12,169 | +€10,388 | +583.3% |
| Taxes | 450/3 | - | €235 | +€235 | |
| Remuneration and social security | 454/9 | €1,781 | €11,934 | +€10,153 | +570.1% |
| Other amounts payable | 47/48 | €8,247 | €7,442 | -€805 | -9.8% |
| Turnover | 70 | €307,918 | €418,645 | +€110,727 | +36.0% |
| Non-recurring operating income | 76A | €2,921 | €750 | -€2,171 | -74.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €285,516 | €387,712 | +€102,196 | +35.8% |
| Remuneration, social security and pensions | 62 | €17,670 | €20,729 | +€3,059 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,589 | €3,144 | -€445 | -12.4% |
| Other operating charges | 640/8 | €1,094 | €1,722 | +€628 | +57.4% |
| Gross operating margin | 9900 | €25,322 | €31,683 | +€6,361 | +25.1% |
| Operating profit (loss) | 9901 | €2,969 | €6,088 | +€3,119 | +105.1% |
| Financial charges | 65/66B | €47 | €47 | = | 0.0% |
| Recurring financial charges | 65 | €47 | €47 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,922 | €6,041 | +€3,119 | +106.7% |
| Income taxes | 67/77 | €1,109 | €2,018 | +€909 | +82.0% |
| Profit (loss) for the period | 9904 | €1,813 | €4,023 | +€2,210 | +121.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,813 | €4,023 | +€2,210 | +121.9% |
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 6 October 2026 via checked.be.