ASSU: 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.
ASSU
Largest movements
- Cash +€2,527
up €2,527 (+49.3%), from €5,125 to €7,652
mainly Net result for the year (+€990) and Depreciation (+€785)
- Tangible fixed assets -€785
down €785 (-25.0%), from €3,138 to €2,354
- Stocks and contracts -€547
down €547 (-40.9%), from €1,336 to €789
- Receivables within one year -€190
down €190 (-20.1%), from €943 to €753
of which Other amounts receivable: -€378
- Profit (loss) carried forward +€990
up €990 (+28.5%), from €3,471 to €4,461
- Other debts +€234
up €234 (+4519.5%), from €5 to €239
- Tax, wage and social debts -€218
down €218 (-28.9%), from €756 to €538
- Gross operating margin +€1,591
up €1,591 (+156.1%), from €1,019 to €2,609
- Financial charges +€397
up €397 (+252.0%), from €157 to €554
- Financial income -€247
down €247 (-63.3%), from €390 to €143
- Other operating charges +€160
up €160 (+72.1%), from €222 to €382
- Staff costs -€91
down €91 (-68.6%), from €132 to €41
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 | €10,542 | €11,548 | +€1,005 | +9.5% |
| Fixed assets | 21/28 | €3,138 | €2,354 | -€785 | -25.0% |
| Tangible fixed assets | 22/27 | €3,138 | €2,354 | -€785 | -25.0% |
| Other tangible fixed assets | 26 | €3,138 | €2,354 | -€785 | -25.0% |
| Current assets | 29/58 | €7,404 | €9,194 | +€1,790 | +24.2% |
| Stocks and contracts in progress | 3 | €1,336 | €789 | -€547 | -40.9% |
| Stocks | 30/36 | €1,336 | €789 | -€547 | -40.9% |
| Amounts receivable within one year | 40/41 | €943 | €753 | -€190 | -20.1% |
| Trade receivables | 40 | €565 | €753 | +€188 | +33.3% |
| Other amounts receivable | 41 | €378 | - | -€378 | |
| Cash at bank and in hand | 54/58 | €5,125 | €7,652 | +€2,527 | +49.3% |
| Total equity and liabilities | 10/49 | €10,542 | €11,548 | +€1,005 | +9.5% |
| Equity | 10/15 | €9,781 | €10,771 | +€990 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110 | €110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €110 | €110 | = | 0.0% |
| Reserves not available under the articles | 1311 | €110 | €110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,471 | €4,461 | +€990 | +28.5% |
| Amounts payable | 17/49 | €762 | €777 | +€15 | +2.0% |
| Amounts payable within one year | 42/48 | €762 | €777 | +€15 | +2.0% |
| Taxes, remuneration and social security | 45 | €756 | €538 | -€218 | -28.9% |
| Taxes | 450/3 | €756 | €538 | -€218 | -28.9% |
| Other amounts payable | 47/48 | €5 | €239 | +€234 | +4519.5% |
| Remuneration, social security and pensions | 62 | €132 | €41 | -€91 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €785 | = | 0.0% |
| Other operating charges | 640/8 | €222 | €382 | +€160 | +72.1% |
| Gross operating margin | 9900 | €1,019 | €2,609 | +€1,591 | +156.1% |
| Operating profit (loss) | 9901 | -€120 | €1,401 | +€1,521 | |
| Financial income | 75/76B | €390 | €143 | -€247 | -63.3% |
| Recurring financial income | 75 | €390 | €143 | -€247 | -63.3% |
| Financial charges | 65/66B | €157 | €554 | +€397 | +252.0% |
| Recurring financial charges | 65 | €157 | €554 | +€397 | +252.0% |
| Profit (loss) for the period before taxes | 9903 | €112 | €990 | +€878 | +780.8% |
| Profit (loss) for the period | 9904 | €112 | €990 | +€878 | +780.8% |
| Profit (loss) for the period to be appropriated | 9905 | €112 | €990 | +€878 | +780.8% |
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.