ASSIRA: what changed
Two financial 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.
ASSIRA
Largest movements
- Cash +€71,291
up €71,291 (+147%), from €48,469 to €119,760
mainly Trade debts (+€48,659) and Other debts (+€35,901)
- Tangible fixed assets -€7,036
down €7,036 (-32.7%), from €21,530 to €14,494
of which Furniture and vehicles: -€5,603
- Receivables within one year -€4,850
down €4,850 (-7.0%), from €69,234 to €64,384
of which Trade receivables: -€9,868
- Trade debts +€48,659
up €48,659 (+87.1%), from €55,852 to €104,512
- Other debts +€35,901
up €35,901 (+7,700%), from €466 to €36,367
- Profit (loss) carried forward -€32,174
down €32,174, from €1,063 to -€31,112
- Accrued charges and deferred income +€8,102
new in 2025: €8,102
- Tax, wage and social debts -€2,459
down €2,459 (-18.5%), from €13,267 to €10,808
of which Remuneration and social security: -€2,298
- Financial charges +€45,844
up €45,844 (+2,812%), from €1,630 to €47,475
- Gross operating margin +€17,447
up €17,447 (+13.5%), from €129,474 to €146,921
- Staff costs +€4,315
up €4,315 (+3.6%), from €119,143 to €123,458
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.
Derived cash bridge
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 | €145,394 | €203,424 | +€58,030 | +39.9% |
| Fixed assets | 21/28 | €21,530 | €14,494 | -€7,036 | -32.7% |
| Tangible fixed assets | 22/27 | €21,530 | €14,494 | -€7,036 | -32.7% |
| Plant, machinery and equipment | 23 | €4,805 | €3,530 | -€1,274 | -26.5% |
| Furniture and vehicles | 24 | €16,169 | €10,566 | -€5,603 | -34.7% |
| Other tangible fixed assets | 26 | €556 | €398 | -€158 | -28.4% |
| Current assets | 29/58 | €123,864 | €188,930 | +€65,066 | +52.5% |
| Amounts receivable within one year | 40/41 | €69,234 | €64,384 | -€4,850 | -7.0% |
| Trade receivables | 40 | €69,072 | €59,204 | -€9,868 | -14.3% |
| Other amounts receivable | 41 | €162 | €5,181 | +€5,018 | +3,089% |
| Cash at bank and in hand | 54/58 | €48,469 | €119,760 | +€71,291 | +147% |
| Deferred charges and accrued income | 490/1 | €6,162 | €4,785 | -€1,376 | -22.3% |
| Total equity and liabilities | 10/49 | €145,394 | €203,424 | +€58,030 | +39.9% |
| Equity | 10/15 | €75,809 | €43,634 | -€32,174 | -42.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €24,746 | €24,746 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,546 | €2,546 | = | 0.0% |
| Distributable reserves | 133 | €22,200 | €22,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,063 | -€31,112 | -€32,174 | |
| Amounts payable | 17/49 | €69,586 | €159,790 | +€90,204 | +130% |
| Amounts payable within one year | 42/48 | €69,586 | €151,687 | +€82,102 | +118% |
| Trade debts | 44 | €55,852 | €104,512 | +€48,659 | +87.1% |
| Suppliers | 440/4 | €55,852 | €104,512 | +€48,659 | +87.1% |
| Taxes, remuneration and social security | 45 | €13,267 | €10,808 | -€2,459 | -18.5% |
| Taxes | 450/3 | €4,159 | €3,999 | -€160 | -3.9% |
| Remuneration and social security | 454/9 | €9,108 | €6,809 | -€2,298 | -25.2% |
| Other amounts payable | 47/48 | €466 | €36,367 | +€35,901 | +7,700% |
| Accrued charges and deferred income | 492/3 | - | €8,102 | +€8,102 | |
| Remuneration, social security and pensions | 62 | €119,143 | €123,458 | +€4,315 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,369 | €7,410 | +€41 | +0.6% |
| Other operating charges | 640/8 | €1,124 | €1,049 | -€76 | -6.7% |
| Gross operating margin | 9900 | €129,474 | €146,921 | +€17,447 | +13.5% |
| Operating profit (loss) | 9901 | €1,838 | €15,005 | +€13,167 | +716% |
| Financial income | 75/76B | €141 | €427 | +€286 | +203% |
| Recurring financial income | 75 | €141 | €427 | +€286 | +203% |
| Financial charges | 65/66B | €1,630 | €47,475 | +€45,844 | +2,812% |
| Recurring financial charges | 65 | €1,630 | €47,475 | +€45,844 | +2,812% |
| Profit (loss) for the period before taxes | 9903 | €348 | -€32,043 | -€32,391 | |
| Income taxes | 67/77 | €464 | €132 | -€333 | -71.7% |
| Profit (loss) for the period | 9904 | -€116 | -€32,174 | -€32,058 | -27,558% |
| Profit (loss) for the period to be appropriated | 9905 | -€116 | -€32,174 | -€32,058 | -27,558% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.