ASSURLYS: 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.
ASSURLYS
Largest movements
- Tangible fixed assets +€16,419
up €16,419 (+33.9%), from €48,452 to €64,871
of which Furniture and vehicles: +€26,619
- Cash +€13,642
up €13,642 (+46.1%), from €29,613 to €43,255
mainly Other debts (+€96,025) and Net result for the year (+€20,050)
- Other debts +€96,025
up €96,025 (+220.1%), from €43,630 to €139,655
- Debts after one year -€55,235
down €55,235 (-92.0%), from €60,037 to €4,802
- Current portion of long-term debt -€24,584
down €24,584 (-77.7%), from €31,625 to €7,040
- Reserves +€20,050
up €20,050 (+7.7%), from €260,906 to €280,956
of which Distributable reserves: +€20,050
- Tax, wage and social debts -€7,238
down €7,238 (-54.3%), from €13,332 to €6,093
of which Taxes: -€7,337
- Financial charges +€5,208
up €5,208 (+111.0%), from €4,691 to €9,898
- Financial income +€3,024
up €3,024 (+3585.3%), from €84 to €3,108
- Taxes +€2,734
up €2,734 (+19.9%), from €13,745 to €16,479
- Depreciation -€1,877
down €1,877 (-10.1%), from €18,522 to €16,645
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 | €416,172 | €446,233 | +€30,062 | +7.2% |
| Fixed assets | 21/28 | €384,058 | €400,478 | +€16,419 | +4.3% |
| Tangible fixed assets | 22/27 | €48,452 | €64,871 | +€16,419 | +33.9% |
| Land and buildings | 22 | €30,600 | €20,400 | -€10,200 | -33.3% |
| Furniture and vehicles | 24 | €17,852 | €44,471 | +€26,619 | +149.1% |
| Financial fixed assets | 28 | €335,606 | €335,606 | = | 0.0% |
| Current assets | 29/58 | €32,113 | €45,755 | +€13,642 | +42.5% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,613 | €43,255 | +€13,642 | +46.1% |
| Total equity and liabilities | 10/49 | €416,172 | €446,233 | +€30,062 | +7.2% |
| Equity | 10/15 | €267,106 | €287,156 | +€20,050 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,906 | €280,956 | +€20,050 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,000 | €36,000 | = | 0.0% |
| Distributable reserves | 133 | €223,046 | €243,096 | +€20,050 | +9.0% |
| Amounts payable | 17/49 | €149,066 | €159,077 | +€10,011 | +6.7% |
| Amounts payable after more than one year | 17 | €60,037 | €4,802 | -€55,235 | -92.0% |
| Financial debts | 170/4 | €60,037 | €4,802 | -€55,235 | -92.0% |
| Amounts payable within one year | 42/48 | €89,029 | €154,275 | +€65,246 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €31,625 | €7,040 | -€24,584 | -77.7% |
| Trade debts | 44 | €442 | €1,486 | +€1,044 | +236.2% |
| Suppliers | 440/4 | €442 | €1,486 | +€1,044 | +236.2% |
| Taxes, remuneration and social security | 45 | €13,332 | €6,093 | -€7,238 | -54.3% |
| Taxes | 450/3 | €11,136 | €3,800 | -€7,337 | -65.9% |
| Remuneration and social security | 454/9 | €2,195 | €2,294 | +€98 | +4.5% |
| Other amounts payable | 47/48 | €43,630 | €139,655 | +€96,025 | +220.1% |
| Remuneration, social security and pensions | 62 | €12,822 | €12,896 | +€75 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,522 | €16,645 | -€1,877 | -10.1% |
| Other operating charges | 640/8 | €1,812 | €1,824 | +€12 | +0.7% |
| Non-recurring operating charges | 66A | - | €2,382 | +€2,382 | |
| Gross operating margin | 9900 | €77,409 | €77,066 | -€343 | -0.4% |
| Operating profit (loss) | 9901 | €44,254 | €43,319 | -€935 | -2.1% |
| Financial income | 75/76B | €84 | €3,108 | +€3,024 | +3585.3% |
| Recurring financial income | 75 | €84 | €3,108 | +€3,024 | +3585.3% |
| Financial charges | 65/66B | €4,691 | €9,898 | +€5,208 | +111.0% |
| Recurring financial charges | 65 | €4,691 | €9,898 | +€5,208 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €39,647 | €36,529 | -€3,118 | -7.9% |
| Income taxes | 67/77 | €13,745 | €16,479 | +€2,734 | +19.9% |
| Profit (loss) for the period | 9904 | €25,902 | €20,050 | -€5,852 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,902 | €20,050 | -€5,852 | -22.6% |
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 30 September 2026 via checked.be.