ASSU-FLASH: 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-FLASH
Largest movements
- Cash +€9,336
up €9,336 (+647.7%), from €1,441 to €10,778
mainly Other debts (+€167,505) and Trade debts (+€5,839)
- Other debts +€167,505
up €167,505 (+67.9%), from €246,862 to €414,367
- Profit (loss) carried forward -€160,958
down €160,958 (-1166.1%), from -€13,803 to -€174,762
- Trade debts +€5,839
up €5,839 (+365.8%), from €1,596 to €7,436
- Financial charges +€175,867
up €175,867 (+1730.1%), from €10,165 to €186,032
- Gross operating margin +€21,108
up €21,108 (+387.4%), from €5,448 to €26,556
- Staff costs +€943
up €943, from -€898 to €45
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,434 | €267,070 | +€11,637 | +4.6% |
| Fixed assets | 21/28 | €253,708 | €255,998 | +€2,290 | +0.9% |
| Tangible fixed assets | 22/27 | €253,708 | €253,708 | = | 0.0% |
| Land and buildings | 22 | €253,708 | €253,708 | = | 0.0% |
| Financial fixed assets | 28 | - | €2,290 | +€2,290 | |
| Current assets | 29/58 | €1,726 | €11,072 | +€9,347 | +541.6% |
| Cash at bank and in hand | 54/58 | €1,441 | €10,778 | +€9,336 | +647.7% |
| Deferred charges and accrued income | 490/1 | €284 | €295 | +€10 | +3.6% |
| Total equity and liabilities | 10/49 | €255,434 | €267,070 | +€11,637 | +4.6% |
| Equity | 10/15 | €6,227 | -€154,732 | -€160,958 | |
| Contributions | 10/11 | €20,030 | €20,030 | = | 0.0% |
| Contributions outside capital | 11 | €20,030 | €20,030 | = | 0.0% |
| Other | 1109/19 | €20,030 | €20,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,803 | -€174,762 | -€160,958 | -1166.1% |
| Amounts payable | 17/49 | €249,207 | €421,802 | +€172,595 | +69.3% |
| Amounts payable within one year | 42/48 | €249,207 | €421,802 | +€172,595 | +69.3% |
| Trade debts | 44 | €1,596 | €7,436 | +€5,839 | +365.8% |
| Suppliers | 440/4 | €1,596 | €7,436 | +€5,839 | +365.8% |
| Taxes, remuneration and social security | 45 | €749 | - | -€749 | |
| Remuneration and social security | 454/9 | €749 | - | -€749 | |
| Other amounts payable | 47/48 | €246,862 | €414,367 | +€167,505 | +67.9% |
| Remuneration, social security and pensions | 62 | -€898 | €45 | +€943 | |
| Other operating charges | 640/8 | €1,516 | €1,438 | -€77 | -5.1% |
| Gross operating margin | 9900 | €5,448 | €26,556 | +€21,108 | +387.4% |
| Operating profit (loss) | 9901 | €4,831 | €25,074 | +€20,243 | +419.0% |
| Financial charges | 65/66B | €10,165 | €186,032 | +€175,867 | +1730.1% |
| Recurring financial charges | 65 | €10,165 | €186,032 | +€175,867 | +1730.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,334 | -€160,958 | -€155,624 | -2917.6% |
| Profit (loss) for the period | 9904 | -€5,334 | -€160,958 | -€155,624 | -2917.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,334 | -€160,958 | -€155,624 | -2917.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.