Assur-Partners: 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-Partners
Largest movements
- Current investments +€8,183
up €8,183 (+13.2%), from €62,171 to €70,354
- Receivables within one year +€2,769
up €2,769 (+8.6%), from €32,352 to €35,121
of which Trade receivables: +€15,434
- Tangible fixed assets +€2,238
up €2,238 (+56.0%), from €3,995 to €6,233
- Other debts +€8,380
up €8,380 (+27,831%), from €30 to €8,410
- Tax, wage and social debts +€2,654
up €2,654 (+177%), from €1,498 to €4,152
of which Taxes: +€3,174
- Trade debts +€1,691
up €1,691 (+63.8%), from €2,650 to €4,342
- Advances received -€1,458
down €1,458 (-100%), from €1,458 to €0
- Staff costs +€43,842
up €43,842 (+192%), from €22,886 to €66,728
- Gross operating margin +€23,758
up €23,758 (+49.2%), from €48,252 to €72,010
- Taxes -€5,523
down €5,523 (-71.6%), from €7,710 to €2,187
- Depreciation +€924
up €924 (+109%), from €849 to €1,773
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 | €106,648 | €118,357 | +€11,709 | +11.0% |
| Fixed assets | 21/28 | €5,429 | €7,356 | +€1,927 | +35.5% |
| Intangible fixed assets | 21 | €884 | €573 | -€311 | -35.2% |
| Tangible fixed assets | 22/27 | €3,995 | €6,233 | +€2,238 | +56.0% |
| Furniture and vehicles | 24 | €3,995 | €6,233 | +€2,238 | +56.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €101,219 | €111,002 | +€9,783 | +9.7% |
| Amounts receivable within one year | 40/41 | €32,352 | €35,121 | +€2,769 | +8.6% |
| Trade receivables | 40 | €14,238 | €29,673 | +€15,434 | +108% |
| Other amounts receivable | 41 | €18,114 | €5,448 | -€12,666 | -69.9% |
| Current investments | 50/53 | €62,171 | €70,354 | +€8,183 | +13.2% |
| Cash at bank and in hand | 54/58 | €4,811 | €3,950 | -€861 | -17.9% |
| Deferred charges and accrued income | 490/1 | €1,885 | €1,576 | -€309 | -16.4% |
| Total equity and liabilities | 10/49 | €106,648 | €118,357 | +€11,709 | +11.0% |
| Equity | 10/15 | €101,012 | €101,423 | +€411 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,812 | €95,223 | +€411 | +0.4% |
| Distributable reserves | 133 | €94,812 | €95,223 | +€411 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,636 | €16,934 | +€11,298 | +200% |
| Amounts payable within one year | 42/48 | €5,636 | €16,904 | +€11,268 | +200% |
| Trade debts | 44 | €2,650 | €4,342 | +€1,691 | +63.8% |
| Suppliers | 440/4 | €2,650 | €4,342 | +€1,691 | +63.8% |
| Advances received on contracts in progress | 46 | €1,458 | €0 | -€1,458 | -100% |
| Taxes, remuneration and social security | 45 | €1,498 | €4,152 | +€2,654 | +177% |
| Taxes | 450/3 | €979 | €4,152 | +€3,174 | +324% |
| Remuneration and social security | 454/9 | €520 | €0 | -€520 | -100% |
| Other amounts payable | 47/48 | €30 | €8,410 | +€8,380 | +27,831% |
| Accrued charges and deferred income | 492/3 | - | €31 | +€31 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €22,886 | €66,728 | +€43,842 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €1,773 | +€924 | +109% |
| Other operating charges | 640/8 | €965 | €1,135 | +€170 | +17.7% |
| Gross operating margin | 9900 | €48,252 | €72,010 | +€23,758 | +49.2% |
| Operating profit (loss) | 9901 | €23,552 | €2,373 | -€21,179 | -89.9% |
| Financial income | 75/76B | €565 | €472 | -€93 | -16.5% |
| Recurring financial income | 75 | €565 | €472 | -€93 | -16.5% |
| Financial charges | 65/66B | €151 | €248 | +€97 | +64.5% |
| Recurring financial charges | 65 | €151 | €248 | +€97 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | €23,967 | €2,598 | -€21,369 | -89.2% |
| Income taxes | 67/77 | €7,710 | €2,187 | -€5,523 | -71.6% |
| Profit (loss) for the period | 9904 | €16,257 | €411 | -€15,846 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,257 | €411 | -€15,846 | -97.5% |
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 28 October 2026 via checked.be.