ASSURFIN - ANS: 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.
ASSURFIN - ANS
Largest movements
- Receivables within one year +€208,504
up €208,504 (+281.3%), from €74,132 to €282,636
of which Trade receivables: +€214,872
- Deferred charges and accrued income -€10,924
down €10,924 (-91.5%), from €11,941 to €1,017
- Debts after one year +€238,058
up €238,058 (+2889.9%), from €8,237 to €246,295
- Trade debts -€35,327
down €35,327 (-78.1%), from €45,220 to €9,893
- Other debts -€27,073
down €27,073 (-48.8%), from €55,431 to €28,358
- Current portion of long-term debt +€16,273
up €16,273 (+74.5%), from €21,853 to €38,126
- Profit (loss) carried forward -€13,964
down €13,964 (-3.2%), from €441,004 to €427,040
- Financial income -€112,833
down €112,833 (-98.8%), from €114,255 to €1,422
of which Financial income: -€74,119
- Gross operating margin -€14,031
down €14,031 (-40.3%), from €34,851 to €20,821
- Other operating charges -€12,059
down €12,059 (-83.6%), from €14,433 to €2,374
- Financial charges -€9,101
down €9,101 (-76.2%), from €11,940 to €2,839
of which Non-recurring financial charges: -€5,493
- Taxes -€6,731
no longer reported in 2025 (was €6,731)
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 | €606,621 | €801,922 | +€195,302 | +32.2% |
| Fixed assets | 21/28 | €519,150 | €511,258 | -€7,892 | -1.5% |
| Tangible fixed assets | 22/27 | €29,150 | €21,258 | -€7,892 | -27.1% |
| Plant, machinery and equipment | 23 | €3,329 | €2,637 | -€692 | -20.8% |
| Furniture and vehicles | 24 | €25,821 | €18,621 | -€7,200 | -27.9% |
| Financial fixed assets | 28 | €490,000 | €490,000 | = | 0.0% |
| Current assets | 29/58 | €87,471 | €290,664 | +€203,194 | +232.3% |
| Amounts receivable within one year | 40/41 | €74,132 | €282,636 | +€208,504 | +281.3% |
| Trade receivables | 40 | €54,616 | €269,489 | +€214,872 | +393.4% |
| Other amounts receivable | 41 | €19,515 | €13,147 | -€6,368 | -32.6% |
| Cash at bank and in hand | 54/58 | €1,398 | €7,012 | +€5,614 | +401.5% |
| Deferred charges and accrued income | 490/1 | €11,941 | €1,017 | -€10,924 | -91.5% |
| Total equity and liabilities | 10/49 | €606,621 | €801,922 | +€195,302 | +32.2% |
| Equity | 10/15 | €458,314 | €447,500 | -€10,814 | -2.4% |
| Contributions | 10/11 | €15,450 | €18,600 | +€3,150 | +20.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €441,004 | €427,040 | -€13,964 | -3.2% |
| Amounts payable | 17/49 | €148,307 | €354,422 | +€206,115 | +139.0% |
| Amounts payable after more than one year | 17 | €8,237 | €246,295 | +€238,058 | +2889.9% |
| Financial debts | 170/4 | €8,237 | €246,295 | +€238,058 | +2889.9% |
| Amounts payable within one year | 42/48 | €130,870 | €87,964 | -€42,905 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €21,853 | €38,126 | +€16,273 | +74.5% |
| Trade debts | 44 | €45,220 | €9,893 | -€35,327 | -78.1% |
| Suppliers | 440/4 | €45,220 | €9,893 | -€35,327 | -78.1% |
| Taxes, remuneration and social security | 45 | €8,367 | €11,588 | +€3,221 | +38.5% |
| Taxes | 450/3 | €6,731 | €6,731 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,635 | €4,857 | +€3,221 | +196.9% |
| Other amounts payable | 47/48 | €55,431 | €28,358 | -€27,073 | -48.8% |
| Accrued charges and deferred income | 492/3 | €9,200 | €20,163 | +€10,963 | +119.2% |
| Non-recurring operating income | 76A | - | €23,022 | +€23,022 | |
| Remuneration, social security and pensions | 62 | €18,716 | €21,902 | +€3,186 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,652 | €9,091 | +€439 | +5.1% |
| Other operating charges | 640/8 | €14,433 | €2,374 | -€12,059 | -83.6% |
| Gross operating margin | 9900 | €34,851 | €20,821 | -€14,031 | -40.3% |
| Operating profit (loss) | 9901 | -€6,949 | -€12,546 | -€5,597 | -80.5% |
| Financial income | 75/76B | €114,255 | €1,422 | -€112,833 | -98.8% |
| Recurring financial income | 75 | €75,540 | €1,422 | -€74,119 | -98.1% |
| Non-recurring financial income | 76B | €38,715 | - | -€38,715 | |
| Financial charges | 65/66B | €11,940 | €2,839 | -€9,101 | -76.2% |
| Recurring financial charges | 65 | €6,447 | €2,839 | -€3,608 | -56.0% |
| Non-recurring financial charges | 66B | €5,493 | - | -€5,493 | |
| Profit (loss) for the period before taxes | 9903 | €95,366 | -€13,964 | -€109,329 | |
| Income taxes | 67/77 | €6,731 | - | -€6,731 | |
| Profit (loss) for the period | 9904 | €88,634 | -€13,964 | -€102,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €88,634 | -€13,964 | -€102,598 |
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 8 October 2026 via checked.be.