ASSURA: 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.
ASSURA
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+272%), from €442,114 to €1.6m
of which Land and buildings: +€1.2m
- Cash -€407,446
down €407,446 (-86.1%), from €473,366 to €65,920
mainly Investment in fixed assets (net) (-€1.8m) and Smaller working-capital items (-€1,006)
- Intangible fixed assets +€386,875
up €386,875 (+321%), from €120,605 to €507,480
- Debts after one year +€1.1m
up €1.1m (+222%), from €476,206 to €1.5m
of which Financial debts: +€1.1m
- Current portion of long-term debt +€48,555
up €48,555 (+69.3%), from €70,097 to €118,652
- Short-term financial debts +€42,000
new in 2025: €42,000
- Profit (loss) carried forward +€24,152
up €24,152 (+20.1%), from -€120,053 to -€95,901
- Gross operating margin -€280,470
down €280,470 (-36.0%), from €778,942 to €498,472
- Staff costs +€100,924
up €100,924 (+67.7%), from €149,079 to €250,003
- Depreciation +€73,335
up €73,335 (+72.2%), from €101,595 to €174,931
- Financial charges +€17,840
up €17,840 (+61.6%), from €28,973 to €46,813
- Taxes -€15,850
down €15,850 (-60.5%), from €26,194 to €10,344
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 | €1,150,509 | €2,331,143 | +€1.2m | +103% |
| Fixed assets | 21/28 | €562,738 | €2,150,879 | +€1.6m | +282% |
| Intangible fixed assets | 21 | €120,605 | €507,480 | +€386,875 | +321% |
| Tangible fixed assets | 22/27 | €442,114 | €1,643,380 | +€1.2m | +272% |
| Land and buildings | 22 | €0 | €1,229,997 | +€1.2m | |
| Plant, machinery and equipment | 23 | €8,363 | €6,272 | -€2,091 | -25.0% |
| Furniture and vehicles | 24 | €7,132 | €883 | -€6,249 | -87.6% |
| Other tangible fixed assets | 26 | €426,619 | €406,227 | -€20,392 | -4.8% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €587,771 | €180,264 | -€407,507 | -69.3% |
| Amounts receivable within one year | 40/41 | €97,587 | €95,157 | -€2,430 | -2.5% |
| Trade receivables | 40 | €32,500 | €0 | -€32,500 | -100% |
| Other amounts receivable | 41 | €65,087 | €95,157 | +€30,070 | +46.2% |
| Cash at bank and in hand | 54/58 | €473,366 | €65,920 | -€407,446 | -86.1% |
| Deferred charges and accrued income | 490/1 | €16,818 | €19,187 | +€2,369 | +14.1% |
| Total equity and liabilities | 10/49 | €1,150,509 | €2,331,143 | +€1.2m | +103% |
| Equity | 10/15 | €407,295 | €420,204 | +€12,909 | +3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €507,348 | €496,105 | -€11,243 | -2.2% |
| Tax-exempt reserves | 132 | €471,582 | €460,339 | -€11,243 | -2.4% |
| Distributable reserves | 133 | €35,767 | €35,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,053 | -€95,901 | +€24,152 | +20.1% |
| Provisions and deferred taxes | 16 | €117,895 | €115,085 | -€2,811 | -2.4% |
| Deferred taxes | 168 | €117,895 | €115,085 | -€2,811 | -2.4% |
| Amounts payable | 17/49 | €625,318 | €1,795,854 | +€1.2m | +187% |
| Amounts payable after more than one year | 17 | €476,206 | €1,531,303 | +€1.1m | +222% |
| Financial debts | 170/4 | €446,206 | €1,513,303 | +€1.1m | +239% |
| Other amounts payable | 178/9 | €30,000 | €18,000 | -€12,000 | -40.0% |
| Amounts payable within one year | 42/48 | €149,112 | €264,551 | +€115,439 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €70,097 | €118,652 | +€48,555 | +69.3% |
| Financial debts | 43 | - | €42,000 | +€42,000 | |
| Credit institutions | 430/8 | - | €42,000 | +€42,000 | |
| Trade debts | 44 | €38,732 | €38,989 | +€257 | +0.7% |
| Suppliers | 440/4 | €38,732 | €38,989 | +€257 | +0.7% |
| Taxes, remuneration and social security | 45 | €27,346 | €50,486 | +€23,140 | +84.6% |
| Taxes | 450/3 | €6,194 | €6,194 | = | 0.0% |
| Remuneration and social security | 454/9 | €21,152 | €44,292 | +€23,140 | +109% |
| Other amounts payable | 47/48 | €12,936 | €14,423 | +€1,487 | +11.5% |
| Non-recurring operating income | 76A | €455,506 | €16,738 | -€438,768 | -96.3% |
| Remuneration, social security and pensions | 62 | €149,079 | €250,003 | +€100,924 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,595 | €174,931 | +€73,335 | +72.2% |
| Other operating charges | 640/8 | €8,639 | €6,513 | -€2,127 | -24.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €778,942 | €498,472 | -€280,470 | -36.0% |
| Operating profit (loss) | 9901 | €519,629 | €67,025 | -€452,603 | -87.1% |
| Financial income | 75/76B | €1,762 | €230 | -€1,533 | -87.0% |
| Recurring financial income | 75 | €1,762 | €230 | -€1,533 | -87.0% |
| Financial charges | 65/66B | €28,973 | €46,813 | +€17,840 | +61.6% |
| Recurring financial charges | 65 | €28,973 | €46,813 | +€17,840 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €492,419 | €20,442 | -€471,976 | -95.8% |
| Transfer from deferred taxes | 780 | - | €2,811 | +€2,811 | |
| Transfer to deferred taxes | 680 | €117,895 | €0 | -€117,895 | -100% |
| Income taxes | 67/77 | €26,194 | €10,344 | -€15,850 | -60.5% |
| Profit (loss) for the period | 9904 | €348,329 | €12,909 | -€335,420 | -96.3% |
| Transfer from tax-exempt reserves | 789 | - | €11,243 | +€11,243 | |
| Transfer to tax-exempt reserves | 689 | €471,582 | €0 | -€471,582 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,253 | €24,152 | +€147,404 |
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 23 October 2026 via checked.be.