ASSUR. CONSULT.: 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. CONSULT.
Largest movements
- Cash +€48,255
up €48,255 (+123.1%), from €39,207 to €87,462
mainly Depreciation (+€47,738) and Net result for the year (+€24,262)
- Intangible fixed assets -€34,911
down €34,911 (-31.5%), from €111,002 to €76,091
- Deferred charges and accrued income +€12,567
up €12,567 (+39.3%), from €32,012 to €44,579
- Tangible fixed assets -€10,658
down €10,658 (-40.7%), from €26,168 to €15,510
of which Furniture and vehicles: -€6,548
- Receivables within one year +€4,750
new in 2025: €4,750
- Debts after one year -€44,961
down €44,961 (-40.7%), from €110,571 to €65,610
- Profit (loss) carried forward +€24,262
up €24,262, from -€19,255 to €5,007
- Tax, wage and social debts +€23,396
up €23,396 (+49.1%), from €47,690 to €71,087
of which Remuneration and social security: +€21,783
- Trade debts +€16,497
up €16,497 (+233.4%), from €7,069 to €23,566
- Staff costs +€38,715
up €38,715 (+11.6%), from €334,301 to €373,016
- Gross operating margin +€23,250
up €23,250 (+5.0%), from €461,827 to €485,078
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 | €210,688 | €230,691 | +€20,003 | +9.5% |
| Fixed assets | 21/28 | €139,470 | €93,901 | -€45,569 | -32.7% |
| Intangible fixed assets | 21 | €111,002 | €76,091 | -€34,911 | -31.5% |
| Tangible fixed assets | 22/27 | €26,168 | €15,510 | -€10,658 | -40.7% |
| Furniture and vehicles | 24 | €12,869 | €6,321 | -€6,548 | -50.9% |
| Other tangible fixed assets | 26 | €13,298 | €9,189 | -€4,110 | -30.9% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €71,219 | €136,791 | +€65,572 | +92.1% |
| Amounts receivable within one year | 40/41 | - | €4,750 | +€4,750 | |
| Other amounts receivable | 41 | - | €4,750 | +€4,750 | |
| Cash at bank and in hand | 54/58 | €39,207 | €87,462 | +€48,255 | +123.1% |
| Deferred charges and accrued income | 490/1 | €32,012 | €44,579 | +€12,567 | +39.3% |
| Total equity and liabilities | 10/49 | €210,688 | €230,691 | +€20,003 | +9.5% |
| Equity | 10/15 | €1,205 | €25,467 | +€24,262 | +2013.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,255 | €5,007 | +€24,262 | |
| Amounts payable | 17/49 | €209,484 | €205,224 | -€4,259 | -2.0% |
| Amounts payable after more than one year | 17 | €110,571 | €65,610 | -€44,961 | -40.7% |
| Financial debts | 170/4 | €110,571 | €65,610 | -€44,961 | -40.7% |
| Amounts payable within one year | 42/48 | €98,912 | €139,614 | +€40,702 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €44,153 | €44,961 | +€809 | +1.8% |
| Trade debts | 44 | €7,069 | €23,566 | +€16,497 | +233.4% |
| Suppliers | 440/4 | €7,069 | €23,566 | +€16,497 | +233.4% |
| Taxes, remuneration and social security | 45 | €47,690 | €71,087 | +€23,396 | +49.1% |
| Taxes | 450/3 | €13,525 | €15,139 | +€1,614 | +11.9% |
| Remuneration and social security | 454/9 | €34,165 | €55,948 | +€21,783 | +63.8% |
| Remuneration, social security and pensions | 62 | €334,301 | €373,016 | +€38,715 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,320 | €47,738 | -€2,581 | -5.1% |
| Other operating charges | 640/8 | €7,971 | €7,712 | -€259 | -3.2% |
| Gross operating margin | 9900 | €461,827 | €485,078 | +€23,250 | +5.0% |
| Operating profit (loss) | 9901 | €69,236 | €56,611 | -€12,625 | -18.2% |
| Financial income | 75/76B | €1 | €301 | +€299 | +20093.3% |
| Recurring financial income | 75 | €1 | €301 | +€299 | +20093.3% |
| Financial charges | 65/66B | €3,241 | €2,414 | -€827 | -25.5% |
| Recurring financial charges | 65 | €3,241 | €2,414 | -€827 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €65,996 | €54,498 | -€11,498 | -17.4% |
| Income taxes | 67/77 | €30,977 | €30,236 | -€741 | -2.4% |
| Profit (loss) for the period | 9904 | €35,020 | €24,262 | -€10,757 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,020 | €24,262 | -€10,757 | -30.7% |
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.