ASSULAND: 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.
ASSULAND
Largest movements
- Receivables after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Cash +€13,705
up €13,705 (+750.2%), from €1,827 to €15,532
mainly Receivables after one year (+€25,000) and Receivables within one year (+€4,879)
- Receivables within one year -€4,879
down €4,879 (-7.0%), from €70,091 to €65,212
of which Other amounts receivable: -€3,038
- Reserves -€9,452
down €9,452 (-18.8%), from €50,374 to €40,922
of which Distributable reserves: -€7,592
- Accrued charges and deferred income -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Trade debts +€4,077
up €4,077 (+160.4%), from €2,541 to €6,618
- Other debts -€3,394
down €3,394 (-12.0%), from €28,172 to €24,779
- Tax, wage and social debts -€2,394
down €2,394 (-100.0%), from €2,394 to €0
- Gross operating margin -€10,332
down €10,332, from €2,898 to -€7,434
- Other operating charges +€1,158
up €1,158 (+325.9%), from €355 to €1,514
- Financial charges -€208
down €208 (-68.1%), from €306 to €98
- Taxes -€187
down €187 (-31.5%), from €593 to €406
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,918 | €80,755 | -€16,162 | -16.7% |
| Current assets | 29/58 | €96,918 | €80,755 | -€16,162 | -16.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100.0% |
| Trade receivables | 290 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €70,091 | €65,212 | -€4,879 | -7.0% |
| Trade receivables | 40 | €2,248 | €407 | -€1,841 | -81.9% |
| Other amounts receivable | 41 | €67,843 | €64,805 | -€3,038 | -4.5% |
| Cash at bank and in hand | 54/58 | €1,827 | €15,532 | +€13,705 | +750.2% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €96,918 | €80,755 | -€16,162 | -16.7% |
| Equity | 10/15 | €58,811 | €49,359 | -€9,452 | -16.1% |
| Contributions | 10/11 | €8,436 | €8,436 | = | 0.0% |
| Reserves | 13 | €50,374 | €40,922 | -€9,452 | -18.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €48,514 | €40,922 | -€7,592 | -15.6% |
| Amounts payable | 17/49 | €38,107 | €31,397 | -€6,710 | -17.6% |
| Amounts payable within one year | 42/48 | €33,107 | €31,397 | -€1,710 | -5.2% |
| Trade debts | 44 | €2,541 | €6,618 | +€4,077 | +160.4% |
| Suppliers | 440/4 | €2,541 | €6,618 | +€4,077 | +160.4% |
| Taxes, remuneration and social security | 45 | €2,394 | €0 | -€2,394 | -100.0% |
| Taxes | 450/3 | €2,394 | €0 | -€2,394 | -100.0% |
| Other amounts payable | 47/48 | €28,172 | €24,779 | -€3,394 | -12.0% |
| Accrued charges and deferred income | 492/3 | €5,000 | €0 | -€5,000 | -100.0% |
| Other operating charges | 640/8 | €355 | €1,514 | +€1,158 | +325.9% |
| Gross operating margin | 9900 | €2,898 | -€7,434 | -€10,332 | |
| Operating profit (loss) | 9901 | €2,542 | -€8,948 | -€11,491 | |
| Financial charges | 65/66B | €306 | €98 | -€208 | -68.1% |
| Recurring financial charges | 65 | €306 | €98 | -€208 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €2,236 | -€9,046 | -€11,282 | |
| Income taxes | 67/77 | €593 | €406 | -€187 | -31.5% |
| Profit (loss) for the period | 9904 | €1,643 | -€9,452 | -€11,095 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,643 | -€9,452 | -€11,095 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.