ASSURIM CONSEIL: 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.
ASSURIM CONSEIL
Largest movements
- Tangible fixed assets -€133,975
down €133,975 (-7.2%), from €1.9m to €1.7m
of which Land and buildings: -€91,097
- Debts after one year -€103,009
down €103,009 (-8.8%), from €1.2m to €1.1m
- Reserves +€85,000
up €85,000 (+35.9%), from €237,038 to €322,038
- Other debts -€66,061
down €66,061 (-98.9%), from €66,822 to €761
- Trade debts -€61,778
down €61,778 (-71.2%), from €86,708 to €24,930
- Tax, wage and social debts +€38,409
up €38,409 (+143%), from €26,787 to €65,195
of which Taxes: +€29,620
- Gross operating margin +€40,798
up €40,798 (+10.8%), from €379,376 to €420,174
- Taxes +€22,646
up €22,646 (+135%), from €16,814 to €39,460
- Depreciation -€15,815
down €15,815 (-14.3%), from €110,666 to €94,852
- Financial charges -€13,176
down €13,176 (-22.9%), from €57,549 to €44,373
- Staff costs +€9,882
up €9,882 (+7.4%), from €133,925 to €143,807
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,927,382 | €1,799,025 | -€128,357 | -6.7% |
| Fixed assets | 21/28 | €1,868,588 | €1,734,613 | -€133,975 | -7.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,868,588 | €1,734,613 | -€133,975 | -7.2% |
| Land and buildings | 22 | €1,820,994 | €1,729,897 | -€91,097 | -5.0% |
| Plant, machinery and equipment | 23 | €7,340 | €4,308 | -€3,032 | -41.3% |
| Furniture and vehicles | 24 | €40,254 | €408 | -€39,846 | -99.0% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €58,794 | €64,412 | +€5,619 | +9.6% |
| Amounts receivable within one year | 40/41 | €12,242 | €15,017 | +€2,775 | +22.7% |
| Trade receivables | 40 | €8,452 | €12,419 | +€3,967 | +46.9% |
| Other amounts receivable | 41 | €3,790 | €2,598 | -€1,192 | -31.5% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €46,552 | €49,396 | +€2,844 | +6.1% |
| Total equity and liabilities | 10/49 | €1,927,382 | €1,799,025 | -€128,357 | -6.7% |
| Equity | 10/15 | €399,885 | €488,168 | +€88,283 | +22.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €237,038 | €322,038 | +€85,000 | +35.9% |
| Distributable reserves | 133 | €237,038 | €322,038 | +€85,000 | +35.9% |
| Profit (loss) carried forward | 14 | €142,387 | €145,669 | +€3,283 | +2.3% |
| Amounts payable | 17/49 | €1,527,497 | €1,310,857 | -€216,639 | -14.2% |
| Amounts payable after more than one year | 17 | €1,175,817 | €1,072,808 | -€103,009 | -8.8% |
| Financial debts | 170/4 | €1,175,817 | €1,072,808 | -€103,009 | -8.8% |
| Amounts payable within one year | 42/48 | €346,834 | €234,205 | -€112,629 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €151,893 | €133,813 | -€18,080 | -11.9% |
| Financial debts | 43 | €14,624 | €9,505 | -€5,119 | -35.0% |
| Credit institutions | 430/8 | €14,624 | €9,505 | -€5,119 | -35.0% |
| Trade debts | 44 | €86,708 | €24,930 | -€61,778 | -71.2% |
| Suppliers | 440/4 | €86,708 | €24,930 | -€61,778 | -71.2% |
| Taxes, remuneration and social security | 45 | €26,787 | €65,195 | +€38,409 | +143% |
| Taxes | 450/3 | €1,343 | €30,963 | +€29,620 | +2,206% |
| Remuneration and social security | 454/9 | €25,444 | €34,232 | +€8,788 | +34.5% |
| Other amounts payable | 47/48 | €66,822 | €761 | -€66,061 | -98.9% |
| Accrued charges and deferred income | 492/3 | €4,846 | €3,845 | -€1,001 | -20.7% |
| Remuneration, social security and pensions | 62 | €133,925 | €143,807 | +€9,882 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,666 | €94,852 | -€15,815 | -14.3% |
| Other operating charges | 640/8 | €14,404 | €8,599 | -€5,805 | -40.3% |
| Gross operating margin | 9900 | €379,376 | €420,174 | +€40,798 | +10.8% |
| Operating profit (loss) | 9901 | €120,380 | €172,916 | +€52,536 | +43.6% |
| Financial income | 75/76B | €21 | €59 | +€38 | +186% |
| Recurring financial income | 75 | €21 | €59 | +€38 | +186% |
| Financial charges | 65/66B | €57,549 | €44,373 | -€13,176 | -22.9% |
| Recurring financial charges | 65 | €57,549 | €44,373 | -€13,176 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €62,852 | €128,602 | +€65,750 | +105% |
| Income taxes | 67/77 | €16,814 | €39,460 | +€22,646 | +135% |
| Profit (loss) for the period | 9904 | €46,038 | €89,142 | +€43,104 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,038 | €89,142 | +€43,104 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.