ASSUR 360: 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.
ASSUR 360
Largest movements
- Cash +€31,735
up €31,735 (+66.0%), from €48,063 to €79,798
mainly Net result for the year (+€149,746) and Depreciation (+€7,131)
- Tangible fixed assets -€7,131
down €7,131 (-38.7%), from €18,435 to €11,304
of which Leasing and similar rights: -€10,687
- Receivables within one year +€1,790
up €1,790 (+5.7%), from €31,177 to €32,967
of which Trade receivables: +€4,777
- Profit (loss) carried forward +€14,546
up €14,546 (+36.1%), from €40,330 to €54,875
- Tax, wage and social debts +€5,990
up €5,990 (+59.6%), from €10,055 to €16,046
of which Remuneration and social security: +€4,209
- Trade debts +€4,682
up €4,682 (+249.5%), from €1,877 to €6,559
- Gross operating margin +€11,092
up €11,092 (+5.2%), from €214,496 to €225,587
- Taxes +€2,918
up €2,918 (+6.3%), from €46,181 to €49,098
- Staff costs +€2,509
up €2,509 (+17.6%), from €14,243 to €16,751
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 | €106,903 | €132,719 | +€25,816 | +24.1% |
| Fixed assets | 21/28 | €23,235 | €16,104 | -€7,131 | -30.7% |
| Tangible fixed assets | 22/27 | €18,435 | €11,304 | -€7,131 | -38.7% |
| Furniture and vehicles | 24 | €7,748 | €3,706 | -€4,042 | -52.2% |
| Leasing and similar rights | 25 | €10,687 | - | -€10,687 | |
| Other tangible fixed assets | 26 | - | €7,597 | +€7,597 | |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €83,668 | €116,615 | +€32,948 | +39.4% |
| Amounts receivable within one year | 40/41 | €31,177 | €32,967 | +€1,790 | +5.7% |
| Trade receivables | 40 | €27,227 | €32,004 | +€4,777 | +17.5% |
| Other amounts receivable | 41 | €3,950 | €963 | -€2,987 | -75.6% |
| Cash at bank and in hand | 54/58 | €48,063 | €79,798 | +€31,735 | +66.0% |
| Deferred charges and accrued income | 490/1 | €4,427 | €3,850 | -€577 | -13.0% |
| Total equity and liabilities | 10/49 | €106,903 | €132,719 | +€25,816 | +24.1% |
| Equity | 10/15 | €60,790 | €75,335 | +€14,546 | +23.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,330 | €54,875 | +€14,546 | +36.1% |
| Amounts payable | 17/49 | €46,113 | €57,384 | +€11,271 | +24.4% |
| Amounts payable within one year | 42/48 | €46,113 | €57,384 | +€11,271 | +24.4% |
| Trade debts | 44 | €1,877 | €6,559 | +€4,682 | +249.5% |
| Suppliers | 440/4 | €1,877 | €6,559 | +€4,682 | +249.5% |
| Taxes, remuneration and social security | 45 | €10,055 | €16,046 | +€5,990 | +59.6% |
| Taxes | 450/3 | €10,055 | €11,837 | +€1,782 | +17.7% |
| Remuneration and social security | 454/9 | - | €4,209 | +€4,209 | |
| Other amounts payable | 47/48 | €34,181 | €34,779 | +€598 | +1.7% |
| Remuneration, social security and pensions | 62 | €14,243 | €16,751 | +€2,509 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,233 | €7,131 | +€1,898 | +36.3% |
| Other operating charges | 640/8 | €1,610 | €2,931 | +€1,320 | +82.0% |
| Gross operating margin | 9900 | €214,496 | €225,587 | +€11,092 | +5.2% |
| Operating profit (loss) | 9901 | €193,409 | €198,774 | +€5,365 | +2.8% |
| Financial income | 75/76B | €752 | €412 | -€340 | -45.2% |
| Recurring financial income | 75 | €752 | €412 | -€340 | -45.2% |
| Financial charges | 65/66B | €651 | €342 | -€308 | -47.4% |
| Recurring financial charges | 65 | €651 | €342 | -€308 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €193,511 | €198,844 | +€5,333 | +2.8% |
| Income taxes | 67/77 | €46,181 | €49,098 | +€2,918 | +6.3% |
| Profit (loss) for the period | 9904 | €147,330 | €149,746 | +€2,416 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €147,330 | €149,746 | +€2,416 | +1.6% |
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.