ASSURE: 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.
ASSURE
Largest movements
- Receivables within one year +€15,356
up €15,356 (+279.3%), from €5,497 to €20,853
- Tangible fixed assets -€9,589
down €9,589 (-17.4%), from €55,220 to €45,631
of which Furniture and vehicles: -€9,148
- Cash +€4,740
up €4,740 (+33.4%), from €14,199 to €18,939
mainly Net result for the year (+€20,032) and Depreciation (+€16,615)
- Deferred charges and accrued income -€4,530
down €4,530 (-31.5%), from €14,362 to €9,832
- Reserves +€15,500
up €15,500 (+42.5%), from €36,500 to €52,000
- Debts after one year -€9,917
down €9,917 (-32.7%), from €30,333 to €20,416
- Tax, wage and social debts -€4,266
down €4,266 (-36.8%), from €11,600 to €7,335
- Other debts +€4,208
new in 2025: €4,208
- Gross operating margin +€9,598
up €9,598 (+25.4%), from €37,812 to €47,410
- Taxes +€3,124
up €3,124 (+60.1%), from €5,200 to €8,324
- Depreciation -€1,491
down €1,491 (-8.2%), from €18,106 to €16,615
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 | €89,278 | €95,256 | +€5,977 | +6.7% |
| Fixed assets | 21/28 | €55,220 | €45,631 | -€9,589 | -17.4% |
| Tangible fixed assets | 22/27 | €55,220 | €45,631 | -€9,589 | -17.4% |
| Plant, machinery and equipment | 23 | €1,456 | €1,015 | -€441 | -30.3% |
| Furniture and vehicles | 24 | €53,764 | €44,616 | -€9,148 | -17.0% |
| Current assets | 29/58 | €34,059 | €49,625 | +€15,566 | +45.7% |
| Amounts receivable within one year | 40/41 | €5,497 | €20,853 | +€15,356 | +279.3% |
| Other amounts receivable | 41 | €5,497 | €20,853 | +€15,356 | +279.3% |
| Cash at bank and in hand | 54/58 | €14,199 | €18,939 | +€4,740 | +33.4% |
| Deferred charges and accrued income | 490/1 | €14,362 | €9,832 | -€4,530 | -31.5% |
| Total equity and liabilities | 10/49 | €89,278 | €95,256 | +€5,977 | +6.7% |
| Equity | 10/15 | €37,598 | €53,130 | +€15,532 | +41.3% |
| Reserves | 13 | €36,500 | €52,000 | +€15,500 | +42.5% |
| Distributable reserves | 133 | €36,500 | €52,000 | +€15,500 | +42.5% |
| Profit (loss) carried forward | 14 | €1,098 | €1,130 | +€32 | +2.9% |
| Amounts payable | 17/49 | €51,680 | €42,126 | -€9,554 | -18.5% |
| Amounts payable after more than one year | 17 | €30,333 | €20,416 | -€9,917 | -32.7% |
| Financial debts | 170/4 | €30,333 | €20,416 | -€9,917 | -32.7% |
| Amounts payable within one year | 42/48 | €21,246 | €21,709 | +€463 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €9,444 | €9,917 | +€473 | +5.0% |
| Trade debts | 44 | €202 | €250 | +€49 | +24.1% |
| Suppliers | 440/4 | €202 | €250 | +€49 | +24.1% |
| Taxes, remuneration and social security | 45 | €11,600 | €7,335 | -€4,266 | -36.8% |
| Taxes | 450/3 | €11,600 | €7,335 | -€4,266 | -36.8% |
| Other amounts payable | 47/48 | - | €4,208 | +€4,208 | |
| Accrued charges and deferred income | 492/3 | €101 | - | -€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,106 | €16,615 | -€1,491 | -8.2% |
| Other operating charges | 640/8 | €1,001 | €1,084 | +€83 | +8.3% |
| Gross operating margin | 9900 | €37,812 | €47,410 | +€9,598 | +25.4% |
| Operating profit (loss) | 9901 | €18,705 | €29,712 | +€11,006 | +58.8% |
| Financial income | 75/76B | €1,066 | €682 | -€385 | -36.1% |
| Recurring financial income | 75 | €1,066 | €682 | -€385 | -36.1% |
| Financial charges | 65/66B | €2,473 | €2,038 | -€435 | -17.6% |
| Recurring financial charges | 65 | €2,473 | €2,038 | -€435 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €17,298 | €28,355 | +€11,057 | +63.9% |
| Income taxes | 67/77 | €5,200 | €8,324 | +€3,124 | +60.1% |
| Profit (loss) for the period | 9904 | €12,098 | €20,032 | +€7,933 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,098 | €20,032 | +€7,933 | +65.6% |
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 4 October 2026 via checked.be.