ASSUR4YOU: 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.
ASSUR4YOU
Largest movements
- Intangible fixed assets -€120,477
down €120,477 (-26.8%), from €450,192 to €329,715
- Receivables within one year -€61,491
down €61,491 (-31.5%), from €195,475 to €133,984
- Cash +€30,048
up €30,048 (+332.4%), from €9,041 to €39,088
mainly Depreciation (+€127,429) and Receivables within one year (+€61,491)
- Tangible fixed assets -€10,784
down €10,784 (-38.5%), from €27,976 to €17,192
of which Furniture and vehicles: -€10,034
- Reserves -€106,861
down €106,861 (-23.7%), from €451,561 to €344,699
of which Distributable reserves: -€106,861
- Short-term financial debts -€61,052
down €61,052 (-32.8%), from €186,052 to €125,000
- Other debts -€28,571
down €28,571 (-34.0%), from €84,000 to €55,429
- Current portion of long-term debt +€23,411
up €23,411 (+263.7%), from €8,879 to €32,290
- Tax, wage and social debts +€8,968
up €8,968 (+32.1%), from €27,941 to €36,908
of which Remuneration and social security: +€8,968
- Gross operating margin -€18,062
down €18,062 (-4.8%), from €377,142 to €359,080
- Staff costs -€6,020
down €6,020 (-2.0%), from €299,526 to €293,506
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 | €893,472 | €724,216 | -€169,256 | -18.9% |
| Fixed assets | 21/28 | €583,743 | €452,482 | -€131,261 | -22.5% |
| Intangible fixed assets | 21 | €450,192 | €329,715 | -€120,477 | -26.8% |
| Tangible fixed assets | 22/27 | €27,976 | €17,192 | -€10,784 | -38.5% |
| Furniture and vehicles | 24 | €26,475 | €16,441 | -€10,034 | -37.9% |
| Other tangible fixed assets | 26 | €1,500 | €750 | -€750 | -50.0% |
| Financial fixed assets | 28 | €105,576 | €105,576 | = | 0.0% |
| Current assets | 29/58 | €309,729 | €271,734 | -€37,995 | -12.3% |
| Amounts receivable after more than one year | 29 | €42,623 | €42,623 | = | 0.0% |
| Other amounts receivable | 291 | €42,623 | €42,623 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €195,475 | €133,984 | -€61,491 | -31.5% |
| Other amounts receivable | 41 | €195,475 | €133,984 | -€61,491 | -31.5% |
| Cash at bank and in hand | 54/58 | €9,041 | €39,088 | +€30,048 | +332.4% |
| Deferred charges and accrued income | 490/1 | €62,590 | €56,038 | -€6,552 | -10.5% |
| Total equity and liabilities | 10/49 | €893,472 | €724,216 | -€169,256 | -18.9% |
| Equity | 10/15 | €457,761 | €350,899 | -€106,861 | -23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €451,561 | €344,699 | -€106,861 | -23.7% |
| 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 | €449,701 | €342,839 | -€106,861 | -23.8% |
| Provisions and deferred taxes | 16 | €100,000 | €100,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €100,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable | 17/49 | €335,711 | €273,316 | -€62,395 | -18.6% |
| Amounts payable after more than one year | 17 | €12,728 | €8,482 | -€4,246 | -33.4% |
| Financial debts | 170/4 | €12,728 | €8,482 | -€4,246 | -33.4% |
| Amounts payable within one year | 42/48 | €322,668 | €264,834 | -€57,834 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €8,879 | €32,290 | +€23,411 | +263.7% |
| Financial debts | 43 | €186,052 | €125,000 | -€61,052 | -32.8% |
| Credit institutions | 430/8 | €186,052 | €125,000 | -€61,052 | -32.8% |
| Trade debts | 44 | €15,796 | €15,207 | -€589 | -3.7% |
| Suppliers | 440/4 | €15,796 | €15,207 | -€589 | -3.7% |
| Taxes, remuneration and social security | 45 | €27,941 | €36,908 | +€8,968 | +32.1% |
| Taxes | 450/3 | €1,750 | €1,750 | = | 0.0% |
| Remuneration and social security | 454/9 | €26,191 | €35,158 | +€8,968 | +34.2% |
| Other amounts payable | 47/48 | €84,000 | €55,429 | -€28,571 | -34.0% |
| Accrued charges and deferred income | 492/3 | €315 | €0 | -€315 | -100.0% |
| Remuneration, social security and pensions | 62 | €299,526 | €293,506 | -€6,020 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,005 | €127,429 | -€1,577 | -1.2% |
| Other operating charges | 640/8 | €2,415 | €1,869 | -€546 | -22.6% |
| Non-recurring operating charges | 66A | - | €12,646 | +€12,646 | |
| Gross operating margin | 9900 | €377,142 | €359,080 | -€18,062 | -4.8% |
| Operating profit (loss) | 9901 | -€53,804 | -€76,370 | -€22,566 | -41.9% |
| Financial income | 75/76B | €940 | €769 | -€171 | -18.2% |
| Recurring financial income | 75 | €940 | €769 | -€171 | -18.2% |
| Financial charges | 65/66B | €20,947 | €18,675 | -€2,272 | -10.8% |
| Recurring financial charges | 65 | €20,947 | €18,675 | -€2,272 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€73,811 | -€94,277 | -€20,465 | -27.7% |
| Income taxes | 67/77 | €14,580 | €12,585 | -€1,995 | -13.7% |
| Profit (loss) for the period | 9904 | -€88,391 | -€106,861 | -€18,470 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,391 | -€106,861 | -€18,470 | -20.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.