ASSURIEL: what changed
Two financial 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.
ASSURIEL
Largest movements
- Intangible fixed assets -€156,348
down €156,348 (-16.0%), from €975,634 to €819,286
- Deferred charges and accrued income -€26,939
down €26,939 (-86.6%), from €31,095 to €4,156
- Tangible fixed assets -€14,574
down €14,574 (-7.5%), from €193,259 to €178,685
of which Land and buildings: -€9,022
- Debts after one year -€229,263
down €229,263 (-35.3%), from €649,576 to €420,313
- Profit (loss) carried forward +€144,374
up €144,374 (+77.9%), from €185,356 to €329,730
- Other debts -€100,000
down €100,000 (-99.5%), from €100,493 to €493
- Trade debts -€23,513
down €23,513 (-54.7%), from €42,968 to €19,456
- Tax, wage and social debts +€21,913
up €21,913 (+122.3%), from €17,915 to €39,827
- Gross operating margin -€149,976
down €149,976 (-20.9%), from €718,279 to €568,303
- Staff costs -€32,573
down €32,573 (-16.1%), from €202,389 to €169,816
- Taxes -€30,046
down €30,046 (-36.9%), from €81,340 to €51,294
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 | €1,374,498 | €1,182,408 | -€192,090 | -14.0% |
| Fixed assets | 21/28 | €1,169,060 | €997,971 | -€171,089 | -14.6% |
| Intangible fixed assets | 21 | €975,634 | €819,286 | -€156,348 | -16.0% |
| Tangible fixed assets | 22/27 | €193,259 | €178,685 | -€14,574 | -7.5% |
| Land and buildings | 22 | €161,962 | €152,939 | -€9,022 | -5.6% |
| Plant, machinery and equipment | 23 | €10,842 | €9,383 | -€1,458 | -13.4% |
| Furniture and vehicles | 24 | €20,456 | €16,363 | -€4,094 | -20.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €167 | - | -€167 | |
| Current assets | 29/58 | €205,438 | €184,437 | -€21,001 | -10.2% |
| Amounts receivable within one year | 40/41 | €12,781 | €10,784 | -€1,996 | -15.6% |
| Trade receivables | 40 | €9,057 | €7,061 | -€1,996 | -22.0% |
| Other amounts receivable | 41 | €3,724 | €3,724 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €161,562 | €169,496 | +€7,934 | +4.9% |
| Deferred charges and accrued income | 490/1 | €31,095 | €4,156 | -€26,939 | -86.6% |
| Total equity and liabilities | 10/49 | €1,374,498 | €1,182,408 | -€192,090 | -14.0% |
| Equity | 10/15 | €328,681 | €473,056 | +€144,374 | +43.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €122,866 | €122,866 | = | 0.0% |
| Distributable reserves | 133 | €122,866 | €122,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,356 | €329,730 | +€144,374 | +77.9% |
| Amounts payable | 17/49 | €1,045,816 | €709,352 | -€336,464 | -32.2% |
| Amounts payable after more than one year | 17 | €649,576 | €420,313 | -€229,263 | -35.3% |
| Financial debts | 170/4 | €649,576 | €420,313 | -€229,263 | -35.3% |
| Amounts payable within one year | 42/48 | €394,177 | €289,040 | -€105,137 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €232,800 | €229,263 | -€3,537 | -1.5% |
| Trade debts | 44 | €42,968 | €19,456 | -€23,513 | -54.7% |
| Suppliers | 440/4 | €42,968 | €19,456 | -€23,513 | -54.7% |
| Taxes, remuneration and social security | 45 | €17,915 | €39,827 | +€21,913 | +122.3% |
| Remuneration and social security | 454/9 | €17,915 | €39,827 | +€21,913 | +122.3% |
| Other amounts payable | 47/48 | €100,493 | €493 | -€100,000 | -99.5% |
| Accrued charges and deferred income | 492/3 | €2,064 | - | -€2,064 | |
| Remuneration, social security and pensions | 62 | €202,389 | €169,816 | -€32,573 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,290 | €173,792 | -€1,498 | -0.9% |
| Other operating charges | 640/8 | €9,268 | €3,955 | -€5,313 | -57.3% |
| Non-recurring operating charges | 66A | - | €14,176 | +€14,176 | |
| Gross operating margin | 9900 | €718,279 | €568,303 | -€149,976 | -20.9% |
| Operating profit (loss) | 9901 | €331,333 | €206,564 | -€124,769 | -37.7% |
| Financial income | 75/76B | €603 | €453 | -€150 | -24.9% |
| Recurring financial income | 75 | €603 | €453 | -€150 | -24.9% |
| Financial charges | 65/66B | €15,595 | €11,349 | -€4,247 | -27.2% |
| Recurring financial charges | 65 | €15,595 | €11,349 | -€4,247 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €316,340 | €195,668 | -€120,672 | -38.1% |
| Income taxes | 67/77 | €81,340 | €51,294 | -€30,046 | -36.9% |
| Profit (loss) for the period | 9904 | €235,000 | €144,374 | -€90,625 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €235,000 | €144,374 | -€90,625 | -38.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.