ASSULAB: 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.
ASSULAB
Largest movements
- Cash +€25,749
up €25,749 (+569%), from €4,527 to €30,276
mainly Trade debts (+€14,842) and Deferred charges and accrued income (+€10,655)
- Deferred charges and accrued income -€10,655
down €10,655 (-100%), from €10,655 to €0
- Receivables within one year +€7,685
up €7,685 (+418%), from €1,839 to €9,524
of which Trade receivables: +€6,523
- Tangible fixed assets -€531
down €531 (-23.8%), from €2,234 to €1,703
of which Furniture and vehicles: -€327
- Trade debts +€14,842
up €14,842 (+97.8%), from €15,175 to €30,017
- Profit (loss) carried forward +€6,215
up €6,215, from -€2,688 to €3,527
- Short-term financial debts +€653
new in 2025: €653
- Tax, wage and social debts +€536
up €536 (+94.1%), from €569 to €1,105
- Gross operating margin +€5,464
up €5,464 (+118%), from €4,624 to €10,088
- Taxes +€1,338
up €1,338, from €0 to €1,338
- Financial charges +€519
up €519 (+53.8%), from €964 to €1,483
- Depreciation -€431
down €431 (-44.8%), from €963 to €531
- Other operating charges +€402
up €402 (+340%), from €118 to €520
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 | €19,256 | €41,502 | +€22,247 | +116% |
| Fixed assets | 21/28 | €2,234 | €1,703 | -€531 | -23.8% |
| Tangible fixed assets | 22/27 | €2,234 | €1,703 | -€531 | -23.8% |
| Plant, machinery and equipment | 23 | €1,907 | €1,703 | -€204 | -10.7% |
| Furniture and vehicles | 24 | €327 | €0 | -€327 | -100% |
| Current assets | 29/58 | €17,022 | €39,800 | +€22,778 | +134% |
| Amounts receivable within one year | 40/41 | €1,839 | €9,524 | +€7,685 | +418% |
| Trade receivables | 40 | €1,839 | €8,362 | +€6,523 | +355% |
| Other amounts receivable | 41 | - | €1,162 | +€1,162 | |
| Cash at bank and in hand | 54/58 | €4,527 | €30,276 | +€25,749 | +569% |
| Deferred charges and accrued income | 490/1 | €10,655 | €0 | -€10,655 | -100% |
| Total equity and liabilities | 10/49 | €19,256 | €41,502 | +€22,247 | +116% |
| Equity | 10/15 | €3,512 | €9,727 | +€6,215 | +177% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,688 | €3,527 | +€6,215 | |
| Amounts payable | 17/49 | €15,744 | €31,775 | +€16,031 | +102% |
| Amounts payable within one year | 42/48 | €15,744 | €31,775 | +€16,031 | +102% |
| Financial debts | 43 | - | €653 | +€653 | |
| Credit institutions | 430/8 | - | €653 | +€653 | |
| Trade debts | 44 | €15,175 | €30,017 | +€14,842 | +97.8% |
| Suppliers | 440/4 | €15,175 | €30,017 | +€14,842 | +97.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €569 | €1,105 | +€536 | +94.1% |
| Taxes | 450/3 | €569 | €1,105 | +€536 | +94.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €531 | -€431 | -44.8% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €4,624 | €10,088 | +€5,464 | +118% |
| Operating profit (loss) | 9901 | €3,543 | €9,037 | +€5,494 | +155% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €964 | €1,483 | +€519 | +53.8% |
| Recurring financial charges | 65 | €964 | €1,483 | +€519 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €2,579 | €7,554 | +€4,975 | +193% |
| Income taxes | 67/77 | €0 | €1,338 | +€1,338 | |
| Profit (loss) for the period | 9904 | €2,579 | €6,215 | +€3,636 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €2,579 | €6,215 | +€3,636 | +141% |
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 23 October 2026 via checked.be.