ASSUFIN: 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.
ASSUFIN
Largest movements
- Tangible fixed assets +€18,267
new in 2025: €18,267
- Receivables within one year +€7,217
up €7,217 (+3.8%), from €188,646 to €195,864
of which Trade receivables: +€7,217
- Other debts +€14,021
up €14,021 (+11.5%), from €121,438 to €135,459
- Profit (loss) carried forward +€8,761
up €8,761 (+42.1%), from €20,804 to €29,565
- Gross operating margin +€9,385
up €9,385 (+114%), from €8,262 to €17,647
- Depreciation +€4,586
new in 2025: €4,586
- Financial income -€1,307
no longer reported in 2025 (was €1,307)
- Financial charges -€1,055
down €1,055 (-90.6%), from €1,164 to €110
- Taxes +€850
up €850 (+35.4%), from €2,398 to €3,248
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 | €189,211 | €214,774 | +€25,563 | +13.5% |
| Fixed assets | 21/28 | - | €18,267 | +€18,267 | |
| Tangible fixed assets | 22/27 | - | €18,267 | +€18,267 | |
| Furniture and vehicles | 24 | - | €18,267 | +€18,267 | |
| Current assets | 29/58 | €189,211 | €196,507 | +€7,296 | +3.9% |
| Amounts receivable within one year | 40/41 | €188,646 | €195,864 | +€7,217 | +3.8% |
| Trade receivables | 40 | €143,758 | €150,976 | +€7,217 | +5.0% |
| Other amounts receivable | 41 | €44,888 | €44,888 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59 | €104 | +€45 | +75.6% |
| Deferred charges and accrued income | 490/1 | €506 | €540 | +€34 | +6.7% |
| Total equity and liabilities | 10/49 | €189,211 | €214,774 | +€25,563 | +13.5% |
| Equity | 10/15 | €41,256 | €50,017 | +€8,761 | +21.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,804 | €29,565 | +€8,761 | +42.1% |
| Amounts payable | 17/49 | €147,955 | €164,757 | +€16,802 | +11.4% |
| Amounts payable within one year | 42/48 | €147,955 | €164,757 | +€16,802 | +11.4% |
| Trade debts | 44 | €22,385 | €23,685 | +€1,300 | +5.8% |
| Suppliers | 440/4 | €22,385 | €23,685 | +€1,300 | +5.8% |
| Taxes, remuneration and social security | 45 | €4,132 | €5,613 | +€1,481 | +35.8% |
| Taxes | 450/3 | €4,132 | €5,613 | +€1,481 | +35.8% |
| Other amounts payable | 47/48 | €121,438 | €135,459 | +€14,021 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,586 | +€4,586 | |
| Other operating charges | 640/8 | €735 | €942 | +€207 | +28.2% |
| Gross operating margin | 9900 | €8,262 | €17,647 | +€9,385 | +114% |
| Operating profit (loss) | 9901 | €7,527 | €12,119 | +€4,592 | +61.0% |
| Financial income | 75/76B | €1,307 | - | -€1,307 | |
| Recurring financial income | 75 | €1,307 | - | -€1,307 | |
| Financial charges | 65/66B | €1,164 | €110 | -€1,055 | -90.6% |
| Recurring financial charges | 65 | €1,164 | €110 | -€1,055 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €7,670 | €12,009 | +€4,339 | +56.6% |
| Income taxes | 67/77 | €2,398 | €3,248 | +€850 | +35.4% |
| Profit (loss) for the period | 9904 | €5,272 | €8,761 | +€3,489 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,272 | €8,761 | +€3,489 | +66.2% |
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 17 October 2026 via checked.be.