ASSURAD: 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.
ASSURAD
Largest movements
- Receivables within one year -€14,105
down €14,105 (-27.9%), from €50,472 to €36,367
of which Other amounts receivable: -€14,329
- Tangible fixed assets +€6,444
up €6,444 (+2.1%), from €302,235 to €308,678
- Debts after one year -€4,842
down €4,842 (-13.7%), from €35,364 to €30,522
- Reserves -€3,966
down €3,966 (-1.4%), from €279,363 to €275,398
of which Distributable reserves: -€3,966
- Gross operating margin +€953
up €953 (+22.9%), from €4,160 to €5,113
- Depreciation +€261
up €261 (+4.1%), from €6,359 to €6,620
- Financial charges -€102
down €102 (-9.6%), from €1,064 to €963
- Other operating charges +€85
up €85 (+8.1%), from €1,057 to €1,143
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 | €352,722 | €345,062 | -€7,661 | -2.2% |
| Fixed assets | 21/28 | €302,235 | €308,678 | +€6,444 | +2.1% |
| Tangible fixed assets | 22/27 | €302,235 | €308,678 | +€6,444 | +2.1% |
| Land and buildings | 22 | €302,235 | €308,678 | +€6,444 | +2.1% |
| Current assets | 29/58 | €50,488 | €36,383 | -€14,105 | -27.9% |
| Amounts receivable within one year | 40/41 | €50,472 | €36,367 | -€14,105 | -27.9% |
| Trade receivables | 40 | - | €225 | +€225 | |
| Other amounts receivable | 41 | €50,472 | €36,143 | -€14,329 | -28.4% |
| Cash at bank and in hand | 54/58 | €16 | €16 | = | 0.0% |
| Total equity and liabilities | 10/49 | €352,722 | €345,062 | -€7,661 | -2.2% |
| Equity | 10/15 | €310,350 | €306,384 | -€3,966 | -1.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €279,363 | €275,398 | -€3,966 | -1.4% |
| Tax-exempt reserves | 132 | €8,178 | €8,178 | = | 0.0% |
| Distributable reserves | 133 | €271,185 | €267,220 | -€3,966 | -1.5% |
| Amounts payable | 17/49 | €42,372 | €38,677 | -€3,695 | -8.7% |
| Amounts payable after more than one year | 17 | €35,364 | €30,522 | -€4,842 | -13.7% |
| Financial debts | 170/4 | €35,364 | €30,522 | -€4,842 | -13.7% |
| Amounts payable within one year | 42/48 | €7,008 | €8,155 | +€1,147 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €4,735 | €4,842 | +€108 | +2.3% |
| Financial debts | 43 | €154 | €356 | +€203 | +132.1% |
| Credit institutions | 430/8 | €154 | €356 | +€203 | +132.1% |
| Trade debts | 44 | €1,772 | €2,256 | +€484 | +27.3% |
| Suppliers | 440/4 | €1,772 | €2,256 | +€484 | +27.3% |
| Taxes, remuneration and social security | 45 | €347 | €700 | +€353 | +101.6% |
| Taxes | 450/3 | €347 | €700 | +€353 | +101.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,359 | €6,620 | +€261 | +4.1% |
| Other operating charges | 640/8 | €1,057 | €1,143 | +€85 | +8.1% |
| Gross operating margin | 9900 | €4,160 | €5,113 | +€953 | +22.9% |
| Operating profit (loss) | 9901 | -€3,256 | -€2,650 | +€606 | +18.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,064 | €963 | -€102 | -9.6% |
| Recurring financial charges | 65 | €1,064 | €963 | -€102 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,320 | -€3,613 | +€707 | +16.4% |
| Income taxes | 67/77 | €347 | €353 | +€6 | +1.6% |
| Profit (loss) for the period | 9904 | -€4,667 | -€3,966 | +€702 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,667 | -€3,966 | +€702 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.