Assurga: 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.
Assurga
Largest movements
- Receivables within one year +€57,305
up €57,305, from €0 to €57,305
of which Other amounts receivable: +€57,305
- Cash -€51,495
down €51,495 (-98.2%), from €52,445 to €950
mainly Receivables within one year (-€57,305) and Other debts (-€40,000)
- Receivables after one year +€20,000
new in 2024: €20,000
- Deferred charges and accrued income +€6,434
up €6,434 (+73.2%), from €8,788 to €15,222
- Reserves +€53,490
up €53,490 (+3649.9%), from €1,466 to €54,956
- Other debts -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Tax, wage and social debts +€18,622
up €18,622 (+135.3%), from €13,767 to €32,389
- Gross operating margin +€47,330
up €47,330 (+84.7%), from €55,864 to €103,194
- Taxes +€12,355
up €12,355 (+89.7%), from €13,767 to €26,122
- Financial income +€1,379
new in 2024: €1,379
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,233 | €93,477 | +€32,244 | +52.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €61,233 | €93,477 | +€32,244 | +52.7% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €0 | €57,305 | +€57,305 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €57,305 | +€57,305 | |
| Cash at bank and in hand | 54/58 | €52,445 | €950 | -€51,495 | -98.2% |
| Deferred charges and accrued income | 490/1 | €8,788 | €15,222 | +€6,434 | +73.2% |
| Total equity and liabilities | 10/49 | €61,233 | €93,477 | +€32,244 | +52.7% |
| Equity | 10/15 | €7,466 | €60,956 | +€53,490 | +716.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €1,466 | €54,956 | +€53,490 | +3649.9% |
| Distributable reserves | 133 | €1,466 | €54,956 | +€53,490 | +3649.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,767 | €32,521 | -€21,246 | -39.5% |
| Amounts payable within one year | 42/48 | €53,767 | €32,521 | -€21,246 | -39.5% |
| Trade debts | 44 | €0 | €132 | +€132 | |
| Suppliers | 440/4 | €0 | €132 | +€132 | |
| Taxes, remuneration and social security | 45 | €13,767 | €32,389 | +€18,622 | +135.3% |
| Taxes | 450/3 | €13,767 | €32,389 | +€18,622 | +135.3% |
| Other amounts payable | 47/48 | €40,000 | €0 | -€40,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €0 | -€397 | -100.0% |
| Other operating charges | 640/8 | €165 | €732 | +€567 | +344.7% |
| Gross operating margin | 9900 | €55,864 | €103,194 | +€47,330 | +84.7% |
| Operating profit (loss) | 9901 | €55,302 | €102,462 | +€47,160 | +85.3% |
| Financial income | 75/76B | - | €1,379 | +€1,379 | |
| Recurring financial income | 75 | - | €1,379 | +€1,379 | |
| Financial charges | 65/66B | €233 | €229 | -€4 | -1.8% |
| Recurring financial charges | 65 | €233 | €229 | -€4 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €55,069 | €103,612 | +€48,543 | +88.1% |
| Income taxes | 67/77 | €13,767 | €26,122 | +€12,355 | +89.7% |
| Profit (loss) for the period | 9904 | €41,302 | €77,490 | +€36,189 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,302 | €77,490 | +€36,189 | +87.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.