ASSUR-TOTH T.: 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-TOTH T.
Largest movements
- Intangible fixed assets -€27,787
down €27,787 (-50.0%), from €55,575 to €27,787
- Tangible fixed assets -€6,308
down €6,308 (-25.7%), from €24,533 to €18,225
of which Furniture and vehicles: -€7,425
- Receivables within one year +€3,260
up €3,260 (+15.7%), from €20,739 to €23,999
of which Other amounts receivable: +€5,810
- Profit (loss) carried forward -€16,371
down €16,371 (-43.7%), from -€37,434 to -€53,805
- Debts after one year -€12,430
down €12,430 (-20.1%), from €61,774 to €49,344
- Other debts -€3,136
down €3,136 (-10.4%), from €30,121 to €26,985
- Gross operating margin +€19,919
up €19,919 (+31.1%), from €64,005 to €83,924
- Taxes +€10,065
up €10,065 (+197%), from €5,112 to €15,177
- Staff costs +€7,615
up €7,615 (+21.2%), from €35,992 to €43,606
- Depreciation +€2,875
up €2,875 (+8.8%), from €32,753 to €35,628
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 | €103,587 | €73,095 | -€30,492 | -29.4% |
| Fixed assets | 21/28 | €80,276 | €46,181 | -€34,095 | -42.5% |
| Intangible fixed assets | 21 | €55,575 | €27,787 | -€27,787 | -50.0% |
| Tangible fixed assets | 22/27 | €24,533 | €18,225 | -€6,308 | -25.7% |
| Plant, machinery and equipment | 23 | - | €1,117 | +€1,117 | |
| Furniture and vehicles | 24 | €24,533 | €17,108 | -€7,425 | -30.3% |
| Financial fixed assets | 28 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €23,311 | €26,914 | +€3,604 | +15.5% |
| Amounts receivable within one year | 40/41 | €20,739 | €23,999 | +€3,260 | +15.7% |
| Trade receivables | 40 | €10,501 | €7,951 | -€2,550 | -24.3% |
| Other amounts receivable | 41 | €10,238 | €16,048 | +€5,810 | +56.8% |
| Cash at bank and in hand | 54/58 | €2,572 | €2,172 | -€400 | -15.6% |
| Deferred charges and accrued income | 490/1 | - | €744 | +€744 | |
| Total equity and liabilities | 10/49 | €103,587 | €73,095 | -€30,492 | -29.4% |
| Equity | 10/15 | -€16,974 | -€33,345 | -€16,371 | -96.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,434 | -€53,805 | -€16,371 | -43.7% |
| Amounts payable | 17/49 | €120,561 | €106,440 | -€14,121 | -11.7% |
| Amounts payable after more than one year | 17 | €61,774 | €49,344 | -€12,430 | -20.1% |
| Financial debts | 170/4 | €61,774 | €49,344 | -€12,430 | -20.1% |
| Amounts payable within one year | 42/48 | €58,787 | €57,096 | -€1,691 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €11,761 | €12,430 | +€669 | +5.7% |
| Trade debts | 44 | €6,085 | €6,177 | +€92 | +1.5% |
| Suppliers | 440/4 | €6,085 | €6,177 | +€92 | +1.5% |
| Taxes, remuneration and social security | 45 | €10,820 | €11,504 | +€684 | +6.3% |
| Taxes | 450/3 | €1,965 | €2,550 | +€585 | +29.8% |
| Remuneration and social security | 454/9 | €8,855 | €8,954 | +€98 | +1.1% |
| Other amounts payable | 47/48 | €30,121 | €26,985 | -€3,136 | -10.4% |
| Remuneration, social security and pensions | 62 | €35,992 | €43,606 | +€7,615 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,753 | €35,628 | +€2,875 | +8.8% |
| Gross operating margin | 9900 | €64,005 | €83,924 | +€19,919 | +31.1% |
| Operating profit (loss) | 9901 | -€4,740 | €4,689 | +€9,430 | |
| Financial charges | 65/66B | €6,016 | €5,883 | -€133 | -2.2% |
| Recurring financial charges | 65 | €6,016 | €5,883 | -€133 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,756 | -€1,194 | +€9,562 | +88.9% |
| Income taxes | 67/77 | €5,112 | €15,177 | +€10,065 | +197% |
| Profit (loss) for the period | 9904 | -€15,868 | -€16,371 | -€503 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,868 | -€16,371 | -€503 | -3.2% |
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.