ASSUR PLUS: 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 PLUS
Largest movements
- Tangible fixed assets -€38,035
down €38,035 (-46.1%), from €82,534 to €44,499
of which Furniture and vehicles: -€23,201
- Receivables within one year +€6,952
up €6,952 (+12.3%), from €56,503 to €63,455
of which Other amounts receivable: +€8,443
- Cash -€6,160
down €6,160 (-46.7%), from €13,199 to €7,039
mainly Contributions, distributions and other (-€77,500) and Debts after one year (-€11,032)
- Deferred charges and accrued income +€2,025
up €2,025 (+210%), from €965 to €2,990
- Reserves -€44,201
down €44,201 (-42.9%), from €103,105 to €58,904
of which Distributable reserves: -€44,201
- Tax, wage and social debts +€13,417
up €13,417 (+50,784%), from €26 to €13,444
of which Taxes: +€9,038
- Debts after one year -€11,032
down €11,032 (-34.1%), from €32,354 to €21,323
- Trade debts +€6,838
new in 2025: €6,838
- Staff costs +€22,295
up €22,295 (+44.0%), from €50,613 to €72,909
- Gross operating margin +€12,020
up €12,020 (+8.0%), from €151,097 to €163,116
- Depreciation +€11,301
up €11,301 (+73.0%), from €15,489 to €26,790
- Financial charges +€3,193
up €3,193 (+1,677%), from €190 to €3,383
of which Financial charges: +€2,411
- Other operating charges +€2,160
up €2,160 (+88.2%), from €2,448 to €4,608
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 | €153,350 | €118,132 | -€35,218 | -23.0% |
| Fixed assets | 21/28 | €82,684 | €44,649 | -€38,035 | -46.0% |
| Tangible fixed assets | 22/27 | €82,534 | €44,499 | -€38,035 | -46.1% |
| Land and buildings | 22 | €442 | €402 | -€40 | -9.1% |
| Plant, machinery and equipment | 23 | €4,070 | €2,329 | -€1,741 | -42.8% |
| Furniture and vehicles | 24 | €31,066 | €7,866 | -€23,201 | -74.7% |
| Leasing and similar rights | 25 | €46,955 | €33,902 | -€13,053 | -27.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €70,666 | €73,483 | +€2,817 | +4.0% |
| Amounts receivable within one year | 40/41 | €56,503 | €63,455 | +€6,952 | +12.3% |
| Trade receivables | 40 | €54,238 | €52,747 | -€1,491 | -2.7% |
| Other amounts receivable | 41 | €2,265 | €10,708 | +€8,443 | +373% |
| Cash at bank and in hand | 54/58 | €13,199 | €7,039 | -€6,160 | -46.7% |
| Deferred charges and accrued income | 490/1 | €965 | €2,990 | +€2,025 | +210% |
| Total equity and liabilities | 10/49 | €153,350 | €118,132 | -€35,218 | -23.0% |
| Equity | 10/15 | €109,305 | €65,139 | -€44,166 | -40.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,105 | €58,904 | -€44,201 | -42.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,245 | €57,044 | -€44,201 | -43.7% |
| Profit (loss) carried forward | 14 | - | €35 | +€35 | |
| Amounts payable | 17/49 | €44,045 | €52,993 | +€8,948 | +20.3% |
| Amounts payable after more than one year | 17 | €32,354 | €21,323 | -€11,032 | -34.1% |
| Financial debts | 170/4 | €32,354 | €21,323 | -€11,032 | -34.1% |
| Amounts payable within one year | 42/48 | €11,691 | €31,670 | +€19,980 | +171% |
| Current portion of amounts payable after more than one year | 42 | €11,032 | €11,032 | = | 0.0% |
| Trade debts | 44 | - | €6,838 | +€6,838 | |
| Suppliers | 440/4 | - | €6,838 | +€6,838 | |
| Advances received on contracts in progress | 46 | €260 | €260 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €26 | €13,444 | +€13,417 | +50,784% |
| Taxes | 450/3 | - | €9,038 | +€9,038 | |
| Remuneration and social security | 454/9 | €26 | €4,405 | +€4,379 | +16,574% |
| Other amounts payable | 47/48 | €372 | €97 | -€275 | -73.9% |
| Remuneration, social security and pensions | 62 | €50,613 | €72,909 | +€22,295 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,489 | €26,790 | +€11,301 | +73.0% |
| Other operating charges | 640/8 | €2,448 | €4,608 | +€2,160 | +88.2% |
| Non-recurring operating charges | 66A | - | €919 | +€919 | |
| Gross operating margin | 9900 | €151,097 | €163,116 | +€12,020 | +8.0% |
| Operating profit (loss) | 9901 | €82,546 | €57,891 | -€24,655 | -29.9% |
| Financial income | 75/76B | €487 | €185 | -€302 | -62.0% |
| Recurring financial income | 75 | €487 | €185 | -€302 | -62.0% |
| Financial charges | 65/66B | €190 | €3,383 | +€3,193 | +1,677% |
| Recurring financial charges | 65 | €98 | €2,508 | +€2,411 | +2,466% |
| Non-recurring financial charges | 66B | €93 | €875 | +€782 | +844% |
| Profit (loss) for the period before taxes | 9903 | €82,842 | €54,692 | -€28,150 | -34.0% |
| Income taxes | 67/77 | €21,276 | €21,358 | +€82 | +0.4% |
| Profit (loss) for the period | 9904 | €61,566 | €33,334 | -€28,232 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,566 | €33,334 | -€28,232 | -45.9% |
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.