ASSUR CONSTRUCT: 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.
ASSUR CONSTRUCT
Largest movements
- Receivables within one year +€35,337
up €35,337 (+118%), from €30,045 to €65,382
of which Trade receivables: +€29,704
- Deferred charges and accrued income +€23,966
new in 2025: €23,966
- Tangible fixed assets -€22,545
down €22,545 (-89.5%), from €25,193 to €2,648
of which Leasing and similar rights: -€19,200
- Cash +€5,703
up €5,703 (+31.6%), from €18,022 to €23,725
mainly Trade debts (+€33,644) and Net result for the year (+€21,161)
- Trade debts +€33,644
up €33,644 (+458%), from €7,341 to €40,985
- Profit (loss) carried forward +€21,161
up €21,161 (+60.2%), from €35,155 to €56,316
- Debts after one year -€16,978
no longer reported in 2025 (was €16,978)
- Tax, wage and social debts +€9,371
up €9,371 (+938%), from €999 to €10,370
of which Remuneration and social security: +€4,700
- Current portion of long-term debt -€5,894
no longer reported in 2025 (was €5,894)
- Depreciation -€10,875
down €10,875 (-76.5%), from €14,221 to €3,346
- Taxes +€4,246
up €4,246 (+347%), from €1,224 to €5,470
- Gross operating margin +€1,762
up €1,762 (+5.7%), from €30,783 to €32,545
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 | €73,310 | €115,771 | +€42,461 | +57.9% |
| Fixed assets | 21/28 | €25,243 | €2,698 | -€22,545 | -89.3% |
| Tangible fixed assets | 22/27 | €25,193 | €2,648 | -€22,545 | -89.5% |
| Plant, machinery and equipment | 23 | €2,026 | €328 | -€1,698 | -83.8% |
| Furniture and vehicles | 24 | €3,967 | €2,320 | -€1,647 | -41.5% |
| Leasing and similar rights | 25 | €19,200 | - | -€19,200 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €48,067 | €113,073 | +€65,006 | +135% |
| Amounts receivable within one year | 40/41 | €30,045 | €65,382 | +€35,337 | +118% |
| Trade receivables | 40 | €24,826 | €54,530 | +€29,704 | +120% |
| Other amounts receivable | 41 | €5,219 | €10,852 | +€5,633 | +108% |
| Cash at bank and in hand | 54/58 | €18,022 | €23,725 | +€5,703 | +31.6% |
| Deferred charges and accrued income | 490/1 | - | €23,966 | +€23,966 | |
| Total equity and liabilities | 10/49 | €73,310 | €115,771 | +€42,461 | +57.9% |
| Equity | 10/15 | €41,716 | €62,877 | +€21,161 | +50.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €261 | €261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €261 | €261 | = | 0.0% |
| Reserves not available under the articles | 1311 | €261 | €261 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,155 | €56,316 | +€21,161 | +60.2% |
| Amounts payable | 17/49 | €31,594 | €52,894 | +€21,300 | +67.4% |
| Amounts payable after more than one year | 17 | €16,978 | - | -€16,978 | |
| Financial debts | 170/4 | €16,978 | - | -€16,978 | |
| Amounts payable within one year | 42/48 | €14,616 | €52,894 | +€38,278 | +262% |
| Current portion of amounts payable after more than one year | 42 | €5,894 | - | -€5,894 | |
| Trade debts | 44 | €7,341 | €40,985 | +€33,644 | +458% |
| Suppliers | 440/4 | €7,341 | €40,985 | +€33,644 | +458% |
| Taxes, remuneration and social security | 45 | €999 | €10,370 | +€9,371 | +938% |
| Taxes | 450/3 | €999 | €5,670 | +€4,671 | +468% |
| Remuneration and social security | 454/9 | - | €4,700 | +€4,700 | |
| Other amounts payable | 47/48 | €382 | €1,539 | +€1,157 | +303% |
| Non-recurring operating income | 76A | €431 | €11,547 | +€11,116 | +2,579% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,221 | €3,346 | -€10,875 | -76.5% |
| Other operating charges | 640/8 | €903 | €965 | +€62 | +6.9% |
| Gross operating margin | 9900 | €30,783 | €32,545 | +€1,762 | +5.7% |
| Operating profit (loss) | 9901 | €15,659 | €28,234 | +€12,575 | +80.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,350 | €1,603 | +€253 | +18.7% |
| Recurring financial charges | 65 | €1,350 | €1,603 | +€253 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €14,312 | €26,631 | +€12,319 | +86.1% |
| Income taxes | 67/77 | €1,224 | €5,470 | +€4,246 | +347% |
| Profit (loss) for the period | 9904 | €13,088 | €21,161 | +€8,073 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,088 | €21,161 | +€8,073 | +61.7% |
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 24 October 2026 via checked.be.