ASSURAPP: 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.
ASSURAPP
Largest movements
- Current investments +€1.5m
new in 2025: €1.5m
- Cash -€1.0m
down €1.0m (-61.7%), from €1.6m to €624,916
mainly Current investments (-€1.5m) and Debts after one year (-€294,218)
- Intangible fixed assets -€286,541
down €286,541 (-39.9%), from €718,664 to €432,123
- Other debts +€343,678
up €343,678 (+54.1%), from €635,095 to €978,773
- Debts after one year -€294,218
down €294,218 (-49.6%), from €592,847 to €298,630
- Profit (loss) carried forward +€231,604
up €231,604 (+105.3%), from €219,999 to €451,603
- Trade debts -€83,429
down €83,429 (-42.4%), from €196,640 to €113,211
- Depreciation -€228,000
down €228,000 (-44.3%), from €514,541 to €286,541
- Gross operating margin -€196,145
down €196,145 (-17.2%), from €1.1m to €943,968
- Taxes +€61,228
up €61,228 (+244.3%), from €25,061 to €86,289
- Staff costs -€29,649
down €29,649 (-8.2%), from €359,617 to €329,969
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 | €2,377,140 | €2,573,921 | +€196,781 | +8.3% |
| Fixed assets | 21/28 | €718,664 | €432,123 | -€286,541 | -39.9% |
| Intangible fixed assets | 21 | €718,664 | €432,123 | -€286,541 | -39.9% |
| Current assets | 29/58 | €1,658,476 | €2,141,798 | +€483,322 | +29.1% |
| Amounts receivable within one year | 40/41 | €25,499 | €16,196 | -€9,303 | -36.5% |
| Other amounts receivable | 41 | €25,499 | €16,196 | -€9,303 | -36.5% |
| Current investments | 50/53 | - | €1,500,000 | +€1.5m | |
| Cash at bank and in hand | 54/58 | €1,632,849 | €624,916 | -€1.0m | -61.7% |
| Deferred charges and accrued income | 490/1 | €128 | €686 | +€559 | +437.8% |
| Total equity and liabilities | 10/49 | €2,377,140 | €2,573,921 | +€196,781 | +8.3% |
| Equity | 10/15 | €586,883 | €830,677 | +€243,794 | +41.5% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €16,884 | €29,074 | +€12,190 | +72.2% |
| Non-distributable reserves | 130/1 | €16,884 | €29,074 | +€12,190 | +72.2% |
| Legal reserve | 130 | €16,884 | €29,074 | +€12,190 | +72.2% |
| Profit (loss) carried forward | 14 | €219,999 | €451,603 | +€231,604 | +105.3% |
| Amounts payable | 17/49 | €1,790,257 | €1,743,245 | -€47,012 | -2.6% |
| Amounts payable after more than one year | 17 | €592,847 | €298,630 | -€294,218 | -49.6% |
| Financial debts | 170/4 | €592,847 | €298,630 | -€294,218 | -49.6% |
| Amounts payable within one year | 42/48 | €1,160,278 | €1,432,477 | +€272,199 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €289,871 | €294,218 | +€4,347 | +1.5% |
| Trade debts | 44 | €196,640 | €113,211 | -€83,429 | -42.4% |
| Suppliers | 440/4 | €196,640 | €113,211 | -€83,429 | -42.4% |
| Taxes, remuneration and social security | 45 | €38,672 | €46,275 | +€7,603 | +19.7% |
| Taxes | 450/3 | - | €10,934 | +€10,934 | |
| Remuneration and social security | 454/9 | €38,672 | €35,341 | -€3,331 | -8.6% |
| Other amounts payable | 47/48 | €635,095 | €978,773 | +€343,678 | +54.1% |
| Accrued charges and deferred income | 492/3 | €37,132 | €12,139 | -€24,994 | -67.3% |
| Remuneration, social security and pensions | 62 | €359,617 | €329,969 | -€29,649 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514,541 | €286,541 | -€228,000 | -44.3% |
| Other operating charges | 640/8 | €142 | €128 | -€14 | -10.0% |
| Gross operating margin | 9900 | €1,140,113 | €943,968 | -€196,145 | -17.2% |
| Operating profit (loss) | 9901 | €265,813 | €327,330 | +€61,518 | +23.1% |
| Financial income | 75/76B | €15,059 | €17,341 | +€2,282 | +15.2% |
| Recurring financial income | 75 | €15,059 | €17,341 | +€2,282 | +15.2% |
| Financial charges | 65/66B | €18,205 | €14,589 | -€3,615 | -19.9% |
| Recurring financial charges | 65 | €18,205 | €14,589 | -€3,615 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €262,667 | €330,082 | +€67,415 | +25.7% |
| Income taxes | 67/77 | €25,061 | €86,289 | +€61,228 | +244.3% |
| Profit (loss) for the period | 9904 | €237,606 | €243,794 | +€6,188 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €237,606 | €243,794 | +€6,188 | +2.6% |
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 3 October 2026 via checked.be.