ASSUCO: 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.
ASSUCO
Largest movements
- Cash -€3,016
down €3,016 (-48.2%), from €6,260 to €3,244
mainly Contributions, distributions and other (-€7,500) and Investment in fixed assets (net) (-€3,381)
- Tangible fixed assets +€1,261
up €1,261 (+3.1%), from €40,160 to €41,422
of which Furniture and vehicles: +€1,619
- Receivables after one year -€1,000
down €1,000 (-17.2%), from €5,811 to €4,811
of which Other amounts receivable: -€1,000
- Receivables within one year -€899
down €899 (-8.1%), from €11,056 to €10,157
of which Trade receivables: -€1,931
- Reserves -€2,500
down €2,500 (-8.9%), from €28,183 to €25,683
- Accrued charges and deferred income -€1,515
no longer reported in 2025 (was €1,515)
- Trade debts -€1,150
down €1,150 (-50.7%), from €2,268 to €1,118
- Gross operating margin -€6,910
down €6,910 (-35.1%), from €19,661 to €12,751
- Taxes -€1,679
down €1,679 (-36.0%), from €4,669 to €2,990
- Depreciation -€438
down €438 (-17.1%), from €2,558 to €2,120
- Other operating charges -€401
down €401 (-16.7%), from €2,393 to €1,993
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 | €63,813 | €59,633 | -€4,179 | -6.5% |
| Fixed assets | 21/28 | €40,160 | €41,422 | +€1,261 | +3.1% |
| Tangible fixed assets | 22/27 | €40,160 | €41,422 | +€1,261 | +3.1% |
| Land and buildings | 22 | €37,600 | €37,600 | = | 0.0% |
| Plant, machinery and equipment | 23 | €953 | €595 | -€358 | -37.6% |
| Furniture and vehicles | 24 | €1,608 | €3,227 | +€1,619 | +100.7% |
| Current assets | 29/58 | €23,653 | €18,212 | -€5,441 | -23.0% |
| Amounts receivable after more than one year | 29 | €5,811 | €4,811 | -€1,000 | -17.2% |
| Trade receivables | 290 | €2,811 | €2,811 | = | 0.0% |
| Other amounts receivable | 291 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €11,056 | €10,157 | -€899 | -8.1% |
| Trade receivables | 40 | €6,056 | €4,125 | -€1,931 | -31.9% |
| Other amounts receivable | 41 | €5,000 | €6,031 | +€1,031 | +20.6% |
| Cash at bank and in hand | 54/58 | €6,260 | €3,244 | -€3,016 | -48.2% |
| Deferred charges and accrued income | 490/1 | €525 | - | -€525 | |
| Total equity and liabilities | 10/49 | €63,813 | €59,633 | -€4,179 | -6.5% |
| Equity | 10/15 | €50,928 | €48,847 | -€2,081 | -4.1% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €28,183 | €25,683 | -€2,500 | -8.9% |
| Distributable reserves | 133 | €28,183 | €25,683 | -€2,500 | -8.9% |
| Profit (loss) carried forward | 14 | €2,913 | €3,332 | +€419 | +14.4% |
| Amounts payable | 17/49 | €12,885 | €10,786 | -€2,099 | -16.3% |
| Amounts payable within one year | 42/48 | €11,371 | €10,786 | -€584 | -5.1% |
| Trade debts | 44 | €2,268 | €1,118 | -€1,150 | -50.7% |
| Suppliers | 440/4 | €2,268 | €1,118 | -€1,150 | -50.7% |
| Taxes, remuneration and social security | 45 | €2,169 | €2,169 | = | 0.0% |
| Taxes | 450/3 | €2,169 | €2,169 | = | 0.0% |
| Other amounts payable | 47/48 | €6,934 | €7,500 | +€566 | +8.2% |
| Accrued charges and deferred income | 492/3 | €1,515 | - | -€1,515 | |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,558 | €2,120 | -€438 | -17.1% |
| Other operating charges | 640/8 | €2,393 | €1,993 | -€401 | -16.7% |
| Gross operating margin | 9900 | €19,661 | €12,751 | -€6,910 | -35.1% |
| Operating profit (loss) | 9901 | €14,710 | €8,639 | -€6,071 | -41.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €304 | €231 | -€74 | -24.3% |
| Recurring financial charges | 65 | €304 | €231 | -€74 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €14,406 | €8,409 | -€5,997 | -41.6% |
| Income taxes | 67/77 | €4,669 | €2,990 | -€1,679 | -36.0% |
| Profit (loss) for the period | 9904 | €9,737 | €5,419 | -€4,318 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,737 | €5,419 | -€4,318 | -44.3% |
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 10 October 2026 via checked.be.