ASSURLIM: 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.
ASSURLIM
Largest movements
- Cash -€93,220
down €93,220 (-40.6%), from €229,796 to €136,576
mainly Tax, wage and social debts (-€32,599) and Net result for the year (-€28,916)
- Receivables within one year +€22,580
up €22,580 (+9.1%), from €248,634 to €271,214
- Tangible fixed assets -€16,703
down €16,703 (-4.2%), from €401,007 to €384,303
- Tax, wage and social debts -€32,599
down €32,599 (-68.6%), from €47,537 to €14,938
- Reserves -€28,916
down €28,916 (-2.9%), from €993,542 to €964,626
of which Distributable reserves: -€28,916
- Debts after one year -€25,828
down €25,828 (-27.0%), from €95,830 to €70,002
- Gross operating margin -€48,427
down €48,427 (-80.0%), from €60,500 to €12,074
- Taxes +€17,996
up €17,996 (+85.8%), from €20,977 to €38,973
- Other operating charges -€6,910
down €6,910 (-83.5%), from €8,272 to €1,363
- Financial income -€4,123
down €4,123 (-16.5%), from €25,029 to €20,906
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 | €1,168,937 | €1,081,594 | -€87,343 | -7.5% |
| Fixed assets | 21/28 | €401,007 | €384,303 | -€16,703 | -4.2% |
| Tangible fixed assets | 22/27 | €401,007 | €384,303 | -€16,703 | -4.2% |
| Land and buildings | 22 | €401,007 | €384,303 | -€16,703 | -4.2% |
| Current assets | 29/58 | €767,930 | €697,291 | -€70,640 | -9.2% |
| Amounts receivable after more than one year | 29 | €289,500 | €289,500 | = | 0.0% |
| Other amounts receivable | 291 | €289,500 | €289,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €248,634 | €271,214 | +€22,580 | +9.1% |
| Other amounts receivable | 41 | €248,634 | €271,214 | +€22,580 | +9.1% |
| Cash at bank and in hand | 54/58 | €229,796 | €136,576 | -€93,220 | -40.6% |
| Total equity and liabilities | 10/49 | €1,168,937 | €1,081,594 | -€87,343 | -7.5% |
| Equity | 10/15 | €999,742 | €970,826 | -€28,916 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €993,542 | €964,626 | -€28,916 | -2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €991,682 | €962,766 | -€28,916 | -2.9% |
| Amounts payable | 17/49 | €169,195 | €110,768 | -€58,427 | -34.5% |
| Amounts payable after more than one year | 17 | €95,830 | €70,002 | -€25,828 | -27.0% |
| Financial debts | 170/4 | €95,830 | €70,002 | -€25,828 | -27.0% |
| Amounts payable within one year | 42/48 | €73,365 | €40,766 | -€32,599 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €25,828 | €25,828 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €47,537 | €14,938 | -€32,599 | -68.6% |
| Taxes | 450/3 | €47,537 | €14,938 | -€32,599 | -68.6% |
| Non-recurring operating income | 76A | €40,000 | - | -€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,703 | €16,703 | = | 0.0% |
| Other operating charges | 640/8 | €8,272 | €1,363 | -€6,910 | -83.5% |
| Non-recurring operating charges | 66A | €15,774 | - | -€15,774 | |
| Gross operating margin | 9900 | €60,500 | €12,074 | -€48,427 | -80.0% |
| Operating profit (loss) | 9901 | €19,750 | -€5,992 | -€25,743 | |
| Financial income | 75/76B | €25,029 | €20,906 | -€4,123 | -16.5% |
| Recurring financial income | 75 | €25,029 | €20,906 | -€4,123 | -16.5% |
| Financial charges | 65/66B | €4,880 | €4,857 | -€24 | -0.5% |
| Recurring financial charges | 65 | €4,880 | €4,857 | -€24 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €39,899 | €10,057 | -€29,842 | -74.8% |
| Income taxes | 67/77 | €20,977 | €38,973 | +€17,996 | +85.8% |
| Profit (loss) for the period | 9904 | €18,922 | -€28,916 | -€47,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,922 | -€28,916 | -€47,838 |
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 29 September 2026 via checked.be.