ASSURIO: 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.
ASSURIO
Largest movements
- Cash +€4,741
up €4,741 (+25.6%), from €18,523 to €23,264
mainly Net result for the year (+€7,171) and Depreciation (+€2,725)
- Receivables within one year +€949
up €949 (+9.6%), from €9,858 to €10,807
of which Trade receivables: +€1,085
- Profit (loss) carried forward +€5,667
no longer reported in 2025 (was -€5,667)
- Reserves +€1,504
up €1,504 (+6.5%), from €23,148 to €24,652
- Tax, wage and social debts -€951
down €951 (-10.1%), from €9,390 to €8,439
of which Taxes: -€1,001
- Trade debts -€630
down €630 (-66.0%), from €953 to €324
- Gross operating margin +€15,759
up €15,759, from -€1,543 to €14,216
- Taxes +€2,185
up €2,185 (+1618.0%), from €135 to €2,320
- Depreciation +€477
up €477 (+21.2%), from €2,248 to €2,725
- Financial charges +€245
up €245 (+17.2%), from €1,422 to €1,666
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 | €32,824 | €38,415 | +€5,591 | +17.0% |
| Fixed assets | 21/28 | €4,444 | €4,094 | -€350 | -7.9% |
| Tangible fixed assets | 22/27 | €4,444 | €4,094 | -€350 | -7.9% |
| Plant, machinery and equipment | 23 | €2,629 | €1,911 | -€718 | -27.3% |
| Furniture and vehicles | 24 | €1,815 | €184 | -€1,631 | -89.9% |
| Other tangible fixed assets | 26 | - | €1,999 | +€1,999 | |
| Current assets | 29/58 | €28,380 | €34,321 | +€5,941 | +20.9% |
| Amounts receivable within one year | 40/41 | €9,858 | €10,807 | +€949 | +9.6% |
| Trade receivables | 40 | €8,656 | €9,741 | +€1,085 | +12.5% |
| Other amounts receivable | 41 | €1,202 | €1,066 | -€136 | -11.3% |
| Cash at bank and in hand | 54/58 | €18,523 | €23,264 | +€4,741 | +25.6% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €32,824 | €38,415 | +€5,591 | +17.0% |
| Equity | 10/15 | €22,481 | €29,652 | +€7,171 | +31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,148 | €24,652 | +€1,504 | +6.5% |
| Distributable reserves | 133 | €23,148 | €24,652 | +€1,504 | +6.5% |
| Profit (loss) carried forward | 14 | -€5,667 | - | +€5,667 | |
| Amounts payable | 17/49 | €10,344 | €8,763 | -€1,581 | -15.3% |
| Amounts payable within one year | 42/48 | €10,344 | €8,763 | -€1,581 | -15.3% |
| Trade debts | 44 | €953 | €324 | -€630 | -66.0% |
| Suppliers | 440/4 | €953 | €324 | -€630 | -66.0% |
| Taxes, remuneration and social security | 45 | €9,390 | €8,439 | -€951 | -10.1% |
| Taxes | 450/3 | €7,390 | €6,389 | -€1,001 | -13.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,050 | +€50 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,248 | €2,725 | +€477 | +21.2% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€1,543 | €14,216 | +€15,759 | |
| Operating profit (loss) | 9901 | -€4,241 | €11,029 | +€15,270 | |
| Financial income | 75/76B | €130 | €128 | -€3 | -2.0% |
| Recurring financial income | 75 | €130 | €128 | -€3 | -2.0% |
| Financial charges | 65/66B | €1,422 | €1,666 | +€245 | +17.2% |
| Recurring financial charges | 65 | €1,422 | €1,666 | +€245 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,532 | €9,491 | +€15,023 | |
| Income taxes | 67/77 | €135 | €2,320 | +€2,185 | +1618.0% |
| Profit (loss) for the period | 9904 | -€5,667 | €7,171 | +€12,838 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,667 | €7,171 | +€12,838 |
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.