ASSURIM: 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.
ASSURIM
Largest movements
- Cash -€8,090
down €8,090 (-35.5%), from €22,796 to €14,706
mainly Investment in fixed assets (net) (-€13,759) and Trade debts (-€4,488)
- Tangible fixed assets -€6,154
down €6,154 (-1.7%), from €367,628 to €361,474
of which Land and buildings: -€8,669
- Reserves -€4,535
down €4,535 (-5.4%), from €83,331 to €78,796
- Trade debts -€4,488
down €4,488 (-98.8%), from €4,541 to €53
- Other operating charges -€10,728
down €10,728 (-98.6%), from €10,876 to €148
- Gross operating margin -€10,607
down €10,607 (-42.7%), from €24,863 to €14,256
- Depreciation -€2,637
down €2,637 (-11.7%), from €22,550 to €19,913
- Financial charges -€478
down €478 (-50.1%), from €955 to €477
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 | €397,393 | €381,160 | -€16,233 | -4.1% |
| Fixed assets | 21/28 | €368,639 | €362,485 | -€6,154 | -1.7% |
| Tangible fixed assets | 22/27 | €367,628 | €361,474 | -€6,154 | -1.7% |
| Land and buildings | 22 | €296,807 | €288,138 | -€8,669 | -2.9% |
| Furniture and vehicles | 24 | €7,770 | €2,285 | -€5,485 | -70.6% |
| Other tangible fixed assets | 26 | €63,051 | €71,051 | +€8,000 | +12.7% |
| Financial fixed assets | 28 | €1,011 | €1,011 | = | 0.0% |
| Current assets | 29/58 | €28,754 | €18,675 | -€10,079 | -35.1% |
| Amounts receivable within one year | 40/41 | €1,963 | - | -€1,963 | |
| Trade receivables | 40 | €1,963 | - | -€1,963 | |
| Cash at bank and in hand | 54/58 | €22,796 | €14,706 | -€8,090 | -35.5% |
| Deferred charges and accrued income | 490/1 | €3,995 | €3,969 | -€26 | -0.7% |
| Total equity and liabilities | 10/49 | €397,393 | €381,160 | -€16,233 | -4.1% |
| Equity | 10/15 | €62,614 | €58,667 | -€3,947 | -6.3% |
| Contributions | 10/11 | €98,513 | €98,513 | = | 0.0% |
| Capital | 10 | €98,513 | €98,513 | = | 0.0% |
| Issued capital | 100 | €98,513 | €98,513 | = | 0.0% |
| Reserves | 13 | €83,331 | €78,796 | -€4,535 | -5.4% |
| Tax-exempt reserves | 132 | €83,331 | €78,796 | -€4,535 | -5.4% |
| Profit (loss) carried forward | 14 | -€119,230 | -€118,642 | +€588 | +0.5% |
| Provisions and deferred taxes | 16 | €42,909 | €40,574 | -€2,335 | -5.4% |
| Deferred taxes | 168 | €42,909 | €40,574 | -€2,335 | -5.4% |
| Amounts payable | 17/49 | €291,870 | €281,919 | -€9,951 | -3.4% |
| Amounts payable after more than one year | 17 | €266,203 | €263,550 | -€2,653 | -1.0% |
| Financial debts | 170/4 | €2,653 | - | -€2,653 | |
| Other amounts payable | 178/9 | €263,550 | €263,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,667 | €18,369 | -€7,298 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €5,621 | €2,811 | -€2,810 | -50.0% |
| Trade debts | 44 | €4,541 | €53 | -€4,488 | -98.8% |
| Suppliers | 440/4 | €4,541 | €53 | -€4,488 | -98.8% |
| Other amounts payable | 47/48 | €15,505 | €15,505 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,550 | €19,913 | -€2,637 | -11.7% |
| Other operating charges | 640/8 | €10,876 | €148 | -€10,728 | -98.6% |
| Gross operating margin | 9900 | €24,863 | €14,256 | -€10,607 | -42.7% |
| Operating profit (loss) | 9901 | -€8,563 | -€5,805 | +€2,758 | +32.2% |
| Financial charges | 65/66B | €955 | €477 | -€478 | -50.1% |
| Recurring financial charges | 65 | €955 | €477 | -€478 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,518 | -€6,282 | +€3,236 | +34.0% |
| Transfer from deferred taxes | 780 | €2,335 | €2,335 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€7,183 | -€3,947 | +€3,236 | +45.1% |
| Transfer from tax-exempt reserves | 789 | €4,535 | €4,535 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,648 | €588 | +€3,236 |
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.