ASSUPLAN: 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.
ASSUPLAN
Largest movements
- Tangible fixed assets -€42,299
down €42,299 (-12.2%), from €347,497 to €305,198
of which Land and buildings: -€29,343
- Cash -€24,351
down €24,351 (-22.6%), from €107,783 to €83,432
mainly Net result for the year (-€56,737) and Debts after one year (-€10,274)
- Profit (loss) carried forward -€56,737
down €56,737 (-51.9%), from €109,331 to €52,594
- Debts after one year -€10,274
down €10,274 (-54.0%), from €19,024 to €8,750
- Accrued charges and deferred income +€8,321
up €8,321 (+576.9%), from €1,442 to €9,763
- Other debts -€8,038
down €8,038 (-3.2%), from €253,836 to €245,798
- Gross operating margin -€4,135
down €4,135 (-198.2%), from -€2,086 to -€6,221
- Financial income -€3,897
down €3,897 (-99.8%), from €3,904 to €8
- Other operating charges -€2,567
down €2,567 (-32.9%), from €7,813 to €5,246
- Financial charges -€280
down €280 (-28.4%), from €984 to €704
- Depreciation +€199
up €199 (+0.5%), from €44,200 to €44,399
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 | €478,777 | €412,360 | -€66,417 | -13.9% |
| Fixed assets | 21/28 | €348,365 | €306,065 | -€42,299 | -12.1% |
| Tangible fixed assets | 22/27 | €347,497 | €305,198 | -€42,299 | -12.2% |
| Land and buildings | 22 | €303,219 | €273,876 | -€29,343 | -9.7% |
| Plant, machinery and equipment | 23 | €1,849 | €1,220 | -€629 | -34.0% |
| Furniture and vehicles | 24 | €40,429 | €28,102 | -€12,327 | -30.5% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €868 | €868 | = | 0.0% |
| Current assets | 29/58 | €130,412 | €106,295 | -€24,118 | -18.5% |
| Amounts receivable within one year | 40/41 | €22,629 | €22,862 | +€233 | +1.0% |
| Trade receivables | 40 | €21,613 | €22,702 | +€1,089 | +5.0% |
| Other amounts receivable | 41 | €1,016 | €160 | -€856 | -84.2% |
| Cash at bank and in hand | 54/58 | €107,783 | €83,432 | -€24,351 | -22.6% |
| Total equity and liabilities | 10/49 | €478,777 | €412,360 | -€66,417 | -13.9% |
| Equity | 10/15 | €186,601 | €129,864 | -€56,737 | -30.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,270 | €57,270 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,270 | €19,270 | = | 0.0% |
| Distributable reserves | 133 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,331 | €52,594 | -€56,737 | -51.9% |
| Amounts payable | 17/49 | €292,176 | €282,496 | -€9,680 | -3.3% |
| Amounts payable after more than one year | 17 | €19,024 | €8,750 | -€10,274 | -54.0% |
| Financial debts | 170/4 | €19,024 | €8,750 | -€10,274 | -54.0% |
| Amounts payable within one year | 42/48 | €271,710 | €263,984 | -€7,726 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €10,034 | €10,274 | +€240 | +2.4% |
| Trade debts | 44 | €7,730 | €7,464 | -€266 | -3.4% |
| Suppliers | 440/4 | €7,730 | €7,464 | -€266 | -3.4% |
| Taxes, remuneration and social security | 45 | €110 | €447 | +€338 | +308.4% |
| Taxes | 450/3 | €110 | €447 | +€338 | +308.4% |
| Other amounts payable | 47/48 | €253,836 | €245,798 | -€8,038 | -3.2% |
| Accrued charges and deferred income | 492/3 | €1,442 | €9,763 | +€8,321 | +576.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,200 | €44,399 | +€199 | +0.5% |
| Other operating charges | 640/8 | €7,813 | €5,246 | -€2,567 | -32.9% |
| Gross operating margin | 9900 | -€2,086 | -€6,221 | -€4,135 | -198.2% |
| Operating profit (loss) | 9901 | -€54,099 | -€55,867 | -€1,767 | -3.3% |
| Financial income | 75/76B | €3,904 | €8 | -€3,897 | -99.8% |
| Recurring financial income | 75 | €3,904 | €8 | -€3,897 | -99.8% |
| Financial charges | 65/66B | €984 | €704 | -€280 | -28.4% |
| Recurring financial charges | 65 | €984 | €704 | -€280 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€51,179 | -€56,563 | -€5,384 | -10.5% |
| Income taxes | 67/77 | €176 | €174 | -€2 | -1.0% |
| Profit (loss) for the period | 9904 | -€51,355 | -€56,737 | -€5,382 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,355 | -€56,737 | -€5,382 | -10.5% |
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 8 October 2026 via checked.be.