ASSUCONSULTING: what changed
Two fiscal 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.
ASSUCONSULTING
Largest movements
- Current investments -€65,000
down €65,000 (-100.0%), from €65,000 to €0
- Cash +€21,949
up €21,949 (+18.6%), from €118,009 to €139,959
mainly Current investments (+€65,000) and Depreciation (+€29,926)
- Receivables within one year -€19,504
down €19,504 (-52.9%), from €36,860 to €17,356
of which Other amounts receivable: -€11,316
- Intangible fixed assets -€18,352
down €18,352 (-82.9%), from €22,136 to €3,784
- Reserves -€64,060
down €64,060 (-43.6%), from €146,818 to €82,757
- Debts after one year -€31,683
down €31,683 (-63.5%), from €49,863 to €18,180
- Other debts +€15,202
up €15,202 (+238.5%), from €6,373 to €21,575
- Current portion of long-term debt -€8,626
down €8,626 (-21.4%), from €40,309 to €31,683
- Tax, wage and social debts +€6,145
up €6,145 (+31.3%), from €19,613 to €25,758
of which Taxes: +€5,599
- Gross operating margin -€14,432
down €14,432 (-5.0%), from €291,445 to €277,013
- Depreciation -€9,182
down €9,182 (-23.5%), from €39,108 to €29,926
- Staff costs +€7,594
up €7,594 (+3.8%), from €197,621 to €205,215
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 | €291,671 | €208,919 | -€82,752 | -28.4% |
| Fixed assets | 21/28 | €70,166 | €50,169 | -€19,997 | -28.5% |
| Intangible fixed assets | 21 | €22,136 | €3,784 | -€18,352 | -82.9% |
| Tangible fixed assets | 22/27 | €47,175 | €45,530 | -€1,645 | -3.5% |
| Land and buildings | 22 | €42,670 | €34,188 | -€8,482 | -19.9% |
| Plant, machinery and equipment | 23 | €2,326 | €9,776 | +€7,450 | +320.3% |
| Furniture and vehicles | 24 | €2,179 | €1,566 | -€613 | -28.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €221,505 | €158,750 | -€62,755 | -28.3% |
| Amounts receivable within one year | 40/41 | €36,860 | €17,356 | -€19,504 | -52.9% |
| Trade receivables | 40 | €25,544 | €17,356 | -€8,188 | -32.1% |
| Other amounts receivable | 41 | €11,316 | €0 | -€11,316 | -100.0% |
| Current investments | 50/53 | €65,000 | €0 | -€65,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €118,009 | €139,959 | +€21,949 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,636 | €1,435 | -€200 | -12.2% |
| Total equity and liabilities | 10/49 | €291,671 | €208,919 | -€82,752 | -28.4% |
| Equity | 10/15 | €170,825 | €106,765 | -€64,060 | -37.5% |
| Contributions | 10/11 | €24,008 | €24,008 | = | 0.0% |
| Reserves | 13 | €146,818 | €82,757 | -€64,060 | -43.6% |
| Distributable reserves | 133 | €146,818 | €82,757 | -€64,060 | -43.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €119,346 | €100,654 | -€18,692 | -15.7% |
| Amounts payable after more than one year | 17 | €49,863 | €18,180 | -€31,683 | -63.5% |
| Financial debts | 170/4 | €49,863 | €18,180 | -€31,683 | -63.5% |
| Amounts payable within one year | 42/48 | €69,483 | €82,416 | +€12,933 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €40,309 | €31,683 | -€8,626 | -21.4% |
| Trade debts | 44 | €3,188 | €3,401 | +€213 | +6.7% |
| Suppliers | 440/4 | €3,188 | €3,401 | +€213 | +6.7% |
| Taxes, remuneration and social security | 45 | €19,613 | €25,758 | +€6,145 | +31.3% |
| Taxes | 450/3 | €1,863 | €7,463 | +€5,599 | +300.5% |
| Remuneration and social security | 454/9 | €17,750 | €18,295 | +€545 | +3.1% |
| Other amounts payable | 47/48 | €6,373 | €21,575 | +€15,202 | +238.5% |
| Accrued charges and deferred income | 492/3 | - | €58 | +€58 | |
| Remuneration, social security and pensions | 62 | €197,621 | €205,215 | +€7,594 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,108 | €29,926 | -€9,182 | -23.5% |
| Other operating charges | 640/8 | €4,919 | €5,051 | +€132 | +2.7% |
| Gross operating margin | 9900 | €291,445 | €277,013 | -€14,432 | -5.0% |
| Operating profit (loss) | 9901 | €49,796 | €36,821 | -€12,976 | -26.1% |
| Financial income | 75/76B | €77 | €984 | +€906 | +1171.9% |
| Recurring financial income | 75 | €77 | €984 | +€906 | +1171.9% |
| Financial charges | 65/66B | €2,689 | €2,073 | -€617 | -22.9% |
| Recurring financial charges | 65 | €2,689 | €2,073 | -€617 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €47,184 | €35,732 | -€11,453 | -24.3% |
| Income taxes | 67/77 | €13,863 | €11,210 | -€2,653 | -19.1% |
| Profit (loss) for the period | 9904 | €33,321 | €24,521 | -€8,800 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,321 | €24,521 | -€8,800 | -26.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.