ASSU SERVICE: what changed
ASSU SERVICE
Largest movements
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Cash +€341,582
up €341,582 (+1,444%), from €23,650 to €365,232
mainly Other debts (+€421,512) and Current investments (+€350,000)
- Receivables within one year +€20,379
up €20,379 (+112%), from €18,175 to €38,555
- Other debts +€421,512
up €421,512 (+1,743%), from €24,189 to €445,702
- Reserves -€405,630
down €405,630 (-72.3%), from €560,664 to €155,034
- Financial income +€6,159
up €6,159 (+14.1%), from €43,595 to €49,755
- Taxes +€552
up €552 (+16.0%), from €3,455 to €4,007
- Depreciation -€245
down €245 (-3.9%), from €6,251 to €6,006
- Gross operating margin -€180
down €180 (-5.9%), from €3,065 to €2,885
- Other operating charges +€147
up €147 (+6.7%), from €2,194 to €2,341
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €650,476 | €665,282 | +€14,806 | +2.3% |
| Fixed assets | 21/28 | €238,082 | €241,148 | +€3,066 | +1.3% |
| Tangible fixed assets | 22/27 | €64,399 | €67,524 | +€3,126 | +4.9% |
| Land and buildings | 22 | €63,423 | €64,496 | +€1,073 | +1.7% |
| Furniture and vehicles | 24 | €975 | €3,028 | +€2,053 | +211% |
| Financial fixed assets | 28 | €173,683 | €173,623 | -€60 | 0.0% |
| Current assets | 29/58 | €412,394 | €424,135 | +€11,740 | +2.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,175 | €38,555 | +€20,379 | +112% |
| Other amounts receivable | 41 | €18,175 | €38,555 | +€20,379 | +112% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €23,650 | €365,232 | +€341,582 | +1,444% |
| Deferred charges and accrued income | 490/1 | €569 | €348 | -€221 | -38.9% |
| Total equity and liabilities | 10/49 | €650,476 | €665,282 | +€14,806 | +2.3% |
| Equity | 10/15 | €622,638 | €217,008 | -€405,630 | -65.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €560,664 | €155,034 | -€405,630 | -72.3% |
| Distributable reserves | 133 | €560,664 | €155,034 | -€405,630 | -72.3% |
| Amounts payable | 17/49 | €27,839 | €448,275 | +€420,436 | +1,510% |
| Amounts payable within one year | 42/48 | €27,839 | €448,275 | +€420,436 | +1,510% |
| Trade debts | 44 | €194 | €199 | +€5 | +2.7% |
| Suppliers | 440/4 | €194 | €199 | +€5 | +2.7% |
| Taxes, remuneration and social security | 45 | €3,455 | €2,374 | -€1,081 | -31.3% |
| Taxes | 450/3 | €3,455 | €2,374 | -€1,081 | -31.3% |
| Other amounts payable | 47/48 | €24,189 | €445,702 | +€421,512 | +1,743% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,251 | €6,006 | -€245 | -3.9% |
| Other operating charges | 640/8 | €2,194 | €2,341 | +€147 | +6.7% |
| Gross operating margin | 9900 | €3,065 | €2,885 | -€180 | -5.9% |
| Operating profit (loss) | 9901 | -€5,380 | -€5,462 | -€82 | -1.5% |
| Financial income | 75/76B | €43,595 | €49,755 | +€6,159 | +14.1% |
| Recurring financial income | 75 | €43,595 | €49,755 | +€6,159 | +14.1% |
| Financial charges | 65/66B | €207 | €214 | +€7 | +3.6% |
| Recurring financial charges | 65 | €207 | €214 | +€7 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €38,008 | €44,079 | +€6,071 | +16.0% |
| Income taxes | 67/77 | €3,455 | €4,007 | +€552 | +16.0% |
| Profit (loss) for the period | 9904 | €34,553 | €40,072 | +€5,519 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,553 | €40,072 | +€5,519 | +16.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.