AssuDen: 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.
AssuDen
Largest movements
- Tangible fixed assets -€77,945
down €77,945 (-9.1%), from €856,993 to €779,048
of which Land and buildings: -€69,545
- Debts after one year -€88,682
down €88,682 (-11.7%), from €756,520 to €667,838
- Profit (loss) carried forward +€20,999
up €20,999 (+23.4%), from -€89,560 to -€68,561
- Gross operating margin -€13,012
down €13,012 (-10.4%), from €124,853 to €111,841
- Financial charges -€1,354
down €1,354 (-9.7%), from €13,958 to €12,603
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 | €961,823 | €884,058 | -€77,766 | -8.1% |
| Fixed assets | 21/28 | €856,993 | €779,048 | -€77,945 | -9.1% |
| Tangible fixed assets | 22/27 | €856,993 | €779,048 | -€77,945 | -9.1% |
| Land and buildings | 22 | €823,393 | €753,848 | -€69,545 | -8.4% |
| Other tangible fixed assets | 26 | €33,600 | €25,200 | -€8,400 | -25.0% |
| Current assets | 29/58 | €104,831 | €105,010 | +€179 | +0.2% |
| Amounts receivable within one year | 40/41 | €23 | €198 | +€175 | +775.7% |
| Other amounts receivable | 41 | €23 | €198 | +€175 | +775.7% |
| Cash at bank and in hand | 54/58 | €103,091 | €99,020 | -€4,070 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,718 | €5,792 | +€4,074 | +237.2% |
| Total equity and liabilities | 10/49 | €961,823 | €884,058 | -€77,766 | -8.1% |
| Equity | 10/15 | €95,645 | €109,911 | +€14,267 | +14.9% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €141,205 | €134,473 | -€6,732 | -4.8% |
| Tax-exempt reserves | 132 | €40,392 | €33,660 | -€6,732 | -16.7% |
| Distributable reserves | 133 | €100,813 | €100,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,560 | -€68,561 | +€20,999 | +23.4% |
| Provisions and deferred taxes | 16 | €20,808 | €17,340 | -€3,468 | -16.7% |
| Deferred taxes | 168 | €20,808 | €17,340 | -€3,468 | -16.7% |
| Amounts payable | 17/49 | €845,371 | €756,806 | -€88,564 | -10.5% |
| Amounts payable after more than one year | 17 | €756,520 | €667,838 | -€88,682 | -11.7% |
| Financial debts | 170/4 | €756,520 | €667,838 | -€88,682 | -11.7% |
| Amounts payable within one year | 42/48 | €88,851 | €88,969 | +€118 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €87,284 | €88,682 | +€1,398 | +1.6% |
| Trade debts | 44 | €1,567 | €287 | -€1,281 | -81.7% |
| Suppliers | 440/4 | €1,567 | €287 | -€1,281 | -81.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,945 | €77,945 | = | 0.0% |
| Other operating charges | 640/8 | €10,817 | €11,153 | +€336 | +3.1% |
| Gross operating margin | 9900 | €124,853 | €111,841 | -€13,012 | -10.4% |
| Operating profit (loss) | 9901 | €36,091 | €22,743 | -€13,348 | -37.0% |
| Financial income | 75/76B | €90 | €659 | +€569 | +630.0% |
| Recurring financial income | 75 | €90 | €659 | +€569 | +630.0% |
| Financial charges | 65/66B | €13,958 | €12,603 | -€1,354 | -9.7% |
| Recurring financial charges | 65 | €13,958 | €12,603 | -€1,354 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €22,224 | €10,799 | -€11,425 | -51.4% |
| Profit (loss) for the period | 9904 | €22,224 | €10,799 | -€11,425 | -51.4% |
| Transfer from tax-exempt reserves | 789 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,424 | €20,999 | -€11,425 | -35.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.