ASSUR VW: 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 VW
Largest movements
- Cash +€60,501
up €60,501 (+64.1%), from €94,443 to €154,945
mainly Net result for the year (+€86,471) and Other debts (+€54,932)
- Deferred charges and accrued income -€11,425
down €11,425 (-34.6%), from €32,977 to €21,552
- Receivables within one year +€2,143
up €2,143 (+137%), from €1,563 to €3,706
- Other debts +€54,932
up €54,932 (+96.0%), from €57,197 to €112,128
- Reserves -€3,182
down €3,182 (-13.6%), from €23,404 to €20,222
- Gross operating margin +€52,853
up €52,853 (+81.4%), from €64,953 to €117,806
- Depreciation -€18,427
down €18,427 (-100%), from €18,427 to €0
- Taxes +€17,857
up €17,857 (+163%), from €10,937 to €28,794
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,983 | €180,203 | +€51,219 | +39.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €128,983 | €180,203 | +€51,219 | +39.7% |
| Amounts receivable within one year | 40/41 | €1,563 | €3,706 | +€2,143 | +137% |
| Other amounts receivable | 41 | €1,563 | €3,706 | +€2,143 | +137% |
| Cash at bank and in hand | 54/58 | €94,443 | €154,945 | +€60,501 | +64.1% |
| Deferred charges and accrued income | 490/1 | €32,977 | €21,552 | -€11,425 | -34.6% |
| Total equity and liabilities | 10/49 | €128,983 | €180,203 | +€51,219 | +39.7% |
| Equity | 10/15 | €63,404 | €60,222 | -€3,182 | -5.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €23,404 | €20,222 | -€3,182 | -13.6% |
| Distributable reserves | 133 | €23,404 | €20,222 | -€3,182 | -13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,579 | €119,981 | +€54,402 | +83.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,765 | €112,760 | +€53,995 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €1,443 | €0 | -€1,443 | -100% |
| Trade debts | 44 | €125 | €632 | +€507 | +405% |
| Suppliers | 440/4 | €125 | €632 | +€507 | +405% |
| Other amounts payable | 47/48 | €57,197 | €112,128 | +€54,932 | +96.0% |
| Accrued charges and deferred income | 492/3 | €6,815 | €7,221 | +€406 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,427 | €0 | -€18,427 | -100% |
| Other operating charges | 640/8 | €654 | €672 | +€18 | +2.8% |
| Gross operating margin | 9900 | €64,953 | €117,806 | +€52,853 | +81.4% |
| Operating profit (loss) | 9901 | €45,872 | €117,134 | +€71,262 | +155% |
| Financial charges | 65/66B | €2,126 | €1,869 | -€257 | -12.1% |
| Recurring financial charges | 65 | €2,126 | €1,869 | -€257 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €43,746 | €115,265 | +€71,518 | +163% |
| Income taxes | 67/77 | €10,937 | €28,794 | +€17,857 | +163% |
| Profit (loss) for the period | 9904 | €32,810 | €86,471 | +€53,661 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €32,810 | €86,471 | +€53,661 | +164% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.