ASSUPLUS: 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.
ASSUPLUS
Largest movements
- Intangible fixed assets +€725,128
up €725,128 (+3,037%), from €23,873 to €749,001
- Deferred charges and accrued income +€10,419
up €10,419 (+157%), from €6,629 to €17,048
- Debts after one year +€683,820
new in 2025: €683,820
- Current portion of long-term debt +€60,716
new in 2025: €60,716
- Reserves -€36,680
down €36,680 (-82.0%), from €44,734 to €8,054
- Other debts +€23,406
up €23,406 (+23.1%), from €101,212 to €124,618
- Trade debts +€18,880
new in 2025: €18,880
- Staff costs +€19,311
new in 2025: €19,311
- Gross operating margin +€6,105
up €6,105 (+3.9%), from €155,206 to €161,311
- Depreciation +€5,632
up €5,632 (+24.4%), from €23,063 to €28,695
- Taxes -€5,553
down €5,553 (-16.0%), from €34,626 to €29,073
- Financial charges +€3,798
up €3,798 (+593%), from €640 to €4,438
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 | €176,896 | €919,422 | +€742,526 | +420% |
| Fixed assets | 21/28 | €37,949 | €759,254 | +€721,305 | +1,901% |
| Intangible fixed assets | 21 | €23,873 | €749,001 | +€725,128 | +3,037% |
| Tangible fixed assets | 22/27 | €11,676 | €7,853 | -€3,823 | -32.7% |
| Land and buildings | 22 | €9,983 | €7,487 | -€2,496 | -25.0% |
| Furniture and vehicles | 24 | €1,693 | €366 | -€1,327 | -78.4% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €138,947 | €160,168 | +€21,221 | +15.3% |
| Amounts receivable within one year | 40/41 | €707 | €6,000 | +€5,293 | +749% |
| Trade receivables | 40 | €707 | - | -€707 | |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Current investments | 50/53 | €50,517 | €49,998 | -€519 | -1.0% |
| Cash at bank and in hand | 54/58 | €81,094 | €87,122 | +€6,028 | +7.4% |
| Deferred charges and accrued income | 490/1 | €6,629 | €17,048 | +€10,419 | +157% |
| Total equity and liabilities | 10/49 | €176,896 | €919,422 | +€742,526 | +420% |
| Equity | 10/15 | €71,124 | €31,388 | -€39,736 | -55.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,734 | €8,054 | -€36,680 | -82.0% |
| Distributable reserves | 133 | €44,734 | €8,054 | -€36,680 | -82.0% |
| Profit (loss) carried forward | 14 | €7,790 | €4,734 | -€3,056 | -39.2% |
| Amounts payable | 17/49 | €105,772 | €888,034 | +€782,262 | +740% |
| Amounts payable after more than one year | 17 | - | €683,820 | +€683,820 | |
| Financial debts | 170/4 | - | €683,820 | +€683,820 | |
| Amounts payable within one year | 42/48 | €105,212 | €204,214 | +€99,002 | +94.1% |
| Current portion of amounts payable after more than one year | 42 | - | €60,716 | +€60,716 | |
| Trade debts | 44 | - | €18,880 | +€18,880 | |
| Suppliers | 440/4 | - | €18,880 | +€18,880 | |
| Taxes, remuneration and social security | 45 | €4,000 | - | -€4,000 | |
| Taxes | 450/3 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €101,212 | €124,618 | +€23,406 | +23.1% |
| Accrued charges and deferred income | 492/3 | €560 | - | -€560 | |
| Remuneration, social security and pensions | 62 | - | €19,311 | +€19,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,063 | €28,695 | +€5,632 | +24.4% |
| Gross operating margin | 9900 | €155,206 | €161,311 | +€6,105 | +3.9% |
| Operating profit (loss) | 9901 | €132,143 | €113,305 | -€18,838 | -14.3% |
| Financial income | 75/76B | €2,152 | €470 | -€1,682 | -78.2% |
| Recurring financial income | 75 | €2,152 | €470 | -€1,682 | -78.2% |
| Financial charges | 65/66B | €640 | €4,438 | +€3,798 | +593% |
| Recurring financial charges | 65 | €640 | €4,438 | +€3,798 | +593% |
| Profit (loss) for the period before taxes | 9903 | €133,655 | €109,337 | -€24,318 | -18.2% |
| Income taxes | 67/77 | €34,626 | €29,073 | -€5,553 | -16.0% |
| Profit (loss) for the period | 9904 | €99,029 | €80,264 | -€18,765 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,029 | €80,264 | -€18,765 | -18.9% |
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 15 October 2026 via checked.be.