ASSUCOL ET CO: 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.
ASSUCOL ET CO
Largest movements
- Cash +€325,057
up €325,057 (+202,869%), from €160 to €325,217
mainly Net result for the year (+€228,723) and Investment in fixed assets (net) (+€59,925)
- Tangible fixed assets -€60,033
no longer reported in 2025 (was €60,033)
of which Land and buildings: -€59,925
- Deferred charges and accrued income -€9,258
no longer reported in 2025 (was €9,258)
- Reserves +€226,123
up €226,123 (+3,877%), from €5,832 to €231,955
of which Distributable reserves: +€226,123
- Tax, wage and social debts +€31,715
up €31,715 (+317%), from €10,000 to €41,715
of which Taxes: +€35,115
- Short-term financial debts -€7,500
no longer reported in 2025 (was €7,500)
- Gross operating margin +€336,202
up €336,202, from -€41,084 to €295,118
- Taxes +€65,535
up €65,535, from -€1,000 to €64,535
- Depreciation -€6,407
down €6,407 (-98.3%), from €6,515 to €108
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.
Derived cash bridge
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 | €71,513 | €326,493 | +€254,980 | +357% |
| Fixed assets | 21/28 | €60,033 | - | -€60,033 | |
| Tangible fixed assets | 22/27 | €60,033 | - | -€60,033 | |
| Land and buildings | 22 | €59,925 | - | -€59,925 | |
| Furniture and vehicles | 24 | €108 | - | -€108 | |
| Current assets | 29/58 | €11,480 | €326,493 | +€315,013 | +2,744% |
| Amounts receivable within one year | 40/41 | €2,062 | €1,276 | -€786 | -38.1% |
| Trade receivables | 40 | €1,477 | €1,002 | -€475 | -32.2% |
| Other amounts receivable | 41 | €585 | €274 | -€311 | -53.1% |
| Cash at bank and in hand | 54/58 | €160 | €325,217 | +€325,057 | +202,869% |
| Deferred charges and accrued income | 490/1 | €9,258 | - | -€9,258 | |
| Total equity and liabilities | 10/49 | €71,513 | €326,493 | +€254,980 | +357% |
| Equity | 10/15 | €37,675 | €263,799 | +€226,123 | +600% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,832 | €231,955 | +€226,123 | +3,877% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,973 | €230,096 | +€226,123 | +5,692% |
| Profit (loss) carried forward | 14 | €19,444 | €19,444 | = | 0.0% |
| Amounts payable | 17/49 | €33,838 | €62,695 | +€28,857 | +85.3% |
| Amounts payable within one year | 42/48 | €33,838 | €62,695 | +€28,857 | +85.3% |
| Financial debts | 43 | €7,500 | - | -€7,500 | |
| Credit institutions | 430/8 | €7,500 | - | -€7,500 | |
| Trade debts | 44 | €16,323 | €18,322 | +€1,999 | +12.2% |
| Suppliers | 440/4 | €16,323 | €18,322 | +€1,999 | +12.2% |
| Taxes, remuneration and social security | 45 | €10,000 | €41,715 | +€31,715 | +317% |
| Taxes | 450/3 | - | €35,115 | +€35,115 | |
| Remuneration and social security | 454/9 | €10,000 | €6,600 | -€3,400 | -34.0% |
| Other amounts payable | 47/48 | €15 | €2,657 | +€2,642 | +17,611% |
| Non-recurring operating income | 76A | - | €364,871 | +€364,871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €108 | -€6,407 | -98.3% |
| Other operating charges | 640/8 | €3,519 | €654 | -€2,865 | -81.4% |
| Gross operating margin | 9900 | -€41,084 | €295,118 | +€336,202 | |
| Operating profit (loss) | 9901 | -€51,118 | €294,356 | +€345,474 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +17,167% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +17,167% |
| Financial charges | 65/66B | €1,537 | €1,108 | -€429 | -27.9% |
| Recurring financial charges | 65 | €1,537 | €1,108 | -€429 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€52,656 | €293,258 | +€345,914 | |
| Income taxes | 67/77 | -€1,000 | €64,535 | +€65,535 | |
| Profit (loss) for the period | 9904 | -€51,656 | €228,723 | +€280,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,656 | €228,723 | +€280,379 |
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 22 October 2026 via checked.be.