ASSISCO: 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.
ASSISCO
Largest movements
- Current investments +€63,054
up €63,054 (+35.4%), from €178,003 to €241,057
- Cash +€19,090
up €19,090 (+8.4%), from €228,282 to €247,372
mainly Net result for the year (+€77,044) and Tax, wage and social debts (+€11,031)
- Reserves +€77,044
new in 2025: €77,044
- Tax, wage and social debts +€11,031
up €11,031 (+153.9%), from €7,170 to €18,201
- Gross operating margin +€16,321
up €16,321 (+16.4%), from €99,255 to €115,576
- Taxes +€13,458
up €13,458 (+53.6%), from €25,132 to €38,591
- Other operating charges -€4,618
down €4,618 (-83.1%), from €5,557 to €939
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 | €426,863 | €510,806 | +€83,943 | +19.7% |
| Fixed assets | 21/28 | - | €1,346 | +€1,346 | |
| Tangible fixed assets | 22/27 | - | €1,346 | +€1,346 | |
| Furniture and vehicles | 24 | - | €1,346 | +€1,346 | |
| Current assets | 29/58 | €426,863 | €509,460 | +€82,597 | +19.3% |
| Amounts receivable within one year | 40/41 | €18,331 | €18,234 | -€97 | -0.5% |
| Trade receivables | 40 | €13,721 | €14,823 | +€1,101 | +8.0% |
| Other amounts receivable | 41 | €4,609 | €3,411 | -€1,198 | -26.0% |
| Current investments | 50/53 | €178,003 | €241,057 | +€63,054 | +35.4% |
| Cash at bank and in hand | 54/58 | €228,282 | €247,372 | +€19,090 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,247 | €2,797 | +€549 | +24.4% |
| Total equity and liabilities | 10/49 | €426,863 | €510,806 | +€83,943 | +19.7% |
| Equity | 10/15 | €408,439 | €485,483 | +€77,044 | +18.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €77,044 | +€77,044 | |
| Distributable reserves | 133 | - | €77,044 | +€77,044 | |
| Profit (loss) carried forward | 14 | €405,939 | €405,939 | = | 0.0% |
| Amounts payable | 17/49 | €18,424 | €25,323 | +€6,899 | +37.4% |
| Amounts payable within one year | 42/48 | €18,424 | €25,282 | +€6,858 | +37.2% |
| Trade debts | 44 | €5,073 | €724 | -€4,348 | -85.7% |
| Suppliers | 440/4 | €5,073 | €724 | -€4,348 | -85.7% |
| Taxes, remuneration and social security | 45 | €7,170 | €18,201 | +€11,031 | +153.9% |
| Taxes | 450/3 | €7,170 | €18,201 | +€11,031 | +153.9% |
| Other amounts payable | 47/48 | €6,182 | €6,356 | +€175 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €163 | +€163 | |
| Other operating charges | 640/8 | €5,557 | €939 | -€4,618 | -83.1% |
| Gross operating margin | 9900 | €99,255 | €115,576 | +€16,321 | +16.4% |
| Operating profit (loss) | 9901 | €93,698 | €114,474 | +€20,776 | +22.2% |
| Financial income | 75/76B | €4,021 | €3,830 | -€191 | -4.8% |
| Recurring financial income | 75 | €4,021 | €3,830 | -€191 | -4.8% |
| Financial charges | 65/66B | €1,600 | €2,669 | +€1,069 | +66.8% |
| Recurring financial charges | 65 | €1,600 | €2,669 | +€1,069 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €96,119 | €115,635 | +€19,516 | +20.3% |
| Income taxes | 67/77 | €25,132 | €38,591 | +€13,458 | +53.6% |
| Profit (loss) for the period | 9904 | €70,987 | €77,044 | +€6,057 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,987 | €77,044 | +€6,057 | +8.5% |
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 11 October 2026 via checked.be.