ASSURMAT: 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.
ASSURMAT
Largest movements
- Receivables within one year -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Cash +€47,154
up €47,154 (+361.6%), from €13,042 to €60,196
mainly Receivables within one year (+€60,000) and Net result for the year (+€50,622)
- Tangible fixed assets +€8,095
new in 2025: €8,095
of which Furniture and vehicles: +€4,887
- Other debts -€58,334
down €58,334 (-69.6%), from €83,817 to €25,483
- Profit (loss) carried forward +€48,956
up €48,956 (+788.2%), from €6,211 to €55,167
- Tax, wage and social debts +€6,503
up €6,503 (+218.4%), from €2,977 to €9,480
of which Taxes: +€6,263
- Trade debts -€1,219
down €1,219 (-50.4%), from €2,419 to €1,200
- Gross operating margin +€30,562
up €30,562 (+287.7%), from €10,622 to €41,184
- Financial income +€20,000
new in 2025: €20,000
- Taxes +€6,275
up €6,275 (+349.7%), from €1,794 to €8,069
- Depreciation -€919
down €919 (-56.8%), from €1,618 to €698
- Financial charges +€796
up €796 (+79.6%), from €999 to €1,794
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 | €98,505 | €94,431 | -€4,075 | -4.1% |
| Formation expenses | 20 | €182 | €0 | -€182 | -100.0% |
| Fixed assets | 21/28 | €25,000 | €33,095 | +€8,095 | +32.4% |
| Tangible fixed assets | 22/27 | - | €8,095 | +€8,095 | |
| Plant, machinery and equipment | 23 | - | €3,208 | +€3,208 | |
| Furniture and vehicles | 24 | - | €4,887 | +€4,887 | |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €73,323 | €61,335 | -€11,987 | -16.3% |
| Amounts receivable within one year | 40/41 | €60,000 | €0 | -€60,000 | -100.0% |
| Trade receivables | 40 | €60,000 | €0 | -€60,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,042 | €60,196 | +€47,154 | +361.6% |
| Deferred charges and accrued income | 490/1 | €281 | €1,140 | +€859 | +305.3% |
| Total equity and liabilities | 10/49 | €98,505 | €94,431 | -€4,075 | -4.1% |
| Equity | 10/15 | €9,211 | €58,167 | +€48,956 | +531.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,211 | €55,167 | +€48,956 | +788.2% |
| Amounts payable | 17/49 | €89,294 | €36,263 | -€53,031 | -59.4% |
| Amounts payable within one year | 42/48 | €89,294 | €36,263 | -€53,031 | -59.4% |
| Financial debts | 43 | €80 | €100 | +€20 | +24.7% |
| Credit institutions | 430/8 | €80 | €100 | +€20 | +24.7% |
| Trade debts | 44 | €2,419 | €1,200 | -€1,219 | -50.4% |
| Suppliers | 440/4 | €2,419 | €1,200 | -€1,219 | -50.4% |
| Taxes, remuneration and social security | 45 | €2,977 | €9,480 | +€6,503 | +218.4% |
| Taxes | 450/3 | €2,977 | €9,240 | +€6,263 | +210.4% |
| Remuneration and social security | 454/9 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | €83,817 | €25,483 | -€58,334 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,618 | €698 | -€919 | -56.8% |
| Gross operating margin | 9900 | €10,622 | €41,184 | +€30,562 | +287.7% |
| Operating profit (loss) | 9901 | €9,004 | €40,486 | +€31,482 | +349.6% |
| Financial income | 75/76B | - | €20,000 | +€20,000 | |
| Recurring financial income | 75 | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €999 | €1,794 | +€796 | +79.6% |
| Recurring financial charges | 65 | €999 | €1,794 | +€796 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €8,005 | €58,692 | +€50,686 | +633.1% |
| Income taxes | 67/77 | €1,794 | €8,069 | +€6,275 | +349.7% |
| Profit (loss) for the period | 9904 | €6,211 | €50,622 | +€44,411 | +715.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,211 | €50,622 | +€44,411 | +715.0% |
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 11 October 2026 via checked.be.