ASSURNAM: 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.
ASSURNAM
Largest movements
- Cash +€9,107
up €9,107 (+581.4%), from €1,566 to €10,674
mainly Net result for the year (+€13,640) and Tax, wage and social debts (+€2,832)
- Receivables within one year +€3,365
up €3,365 (+2.6%), from €128,158 to €131,523
of which Other amounts receivable: +€5,896
- Profit (loss) carried forward +€13,640
up €13,640 (+13.5%), from €100,874 to €114,513
- Tax, wage and social debts +€2,832
up €2,832 (+20.4%), from €13,865 to €16,697
- Trade debts -€1,748
down €1,748 (-78.6%), from €2,225 to €477
- Gross operating margin -€20,316
down €20,316 (-47.4%), from €42,880 to €22,564
- Taxes -€7,194
down €7,194 (-60.5%), from €11,885 to €4,690
- Financial charges +€2,241
up €2,241 (+205.7%), from €1,089 to €3,330
- Financial income +€2,028
up €2,028 (+644.2%), from €315 to €2,343
- Staff costs -€1,651
down €1,651 (-65.8%), from €2,510 to €859
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 | €132,524 | €147,248 | +€14,724 | +11.1% |
| Fixed assets | 21/28 | €2,492 | €3,459 | +€967 | +38.8% |
| Tangible fixed assets | 22/27 | €2,159 | €3,126 | +€967 | +44.8% |
| Furniture and vehicles | 24 | €1,702 | €2,745 | +€1,043 | +61.3% |
| Other tangible fixed assets | 26 | €457 | €381 | -€76 | -16.7% |
| Financial fixed assets | 28 | €332 | €332 | = | 0.0% |
| Current assets | 29/58 | €130,033 | €143,789 | +€13,757 | +10.6% |
| Amounts receivable within one year | 40/41 | €128,158 | €131,523 | +€3,365 | +2.6% |
| Trade receivables | 40 | €87,877 | €85,346 | -€2,531 | -2.9% |
| Other amounts receivable | 41 | €40,281 | €46,177 | +€5,896 | +14.6% |
| Cash at bank and in hand | 54/58 | €1,566 | €10,674 | +€9,107 | +581.4% |
| Deferred charges and accrued income | 490/1 | €308 | €1,592 | +€1,284 | +416.6% |
| Total equity and liabilities | 10/49 | €132,524 | €147,248 | +€14,724 | +11.1% |
| Equity | 10/15 | €116,434 | €130,073 | +€13,640 | +11.7% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| 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 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,874 | €114,513 | +€13,640 | +13.5% |
| Amounts payable | 17/49 | €16,091 | €17,175 | +€1,084 | +6.7% |
| Amounts payable within one year | 42/48 | €16,091 | €17,175 | +€1,084 | +6.7% |
| Trade debts | 44 | €2,225 | €477 | -€1,748 | -78.6% |
| Suppliers | 440/4 | €2,225 | €477 | -€1,748 | -78.6% |
| Taxes, remuneration and social security | 45 | €13,865 | €16,697 | +€2,832 | +20.4% |
| Taxes | 450/3 | €13,865 | €16,697 | +€2,832 | +20.4% |
| Remuneration, social security and pensions | 62 | €2,510 | €859 | -€1,651 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,296 | €1,248 | -€1,048 | -45.6% |
| Other operating charges | 640/8 | €648 | €1,139 | +€491 | +75.8% |
| Gross operating margin | 9900 | €42,880 | €22,564 | -€20,316 | -47.4% |
| Operating profit (loss) | 9901 | €37,426 | €19,318 | -€18,108 | -48.4% |
| Financial income | 75/76B | €315 | €2,343 | +€2,028 | +644.2% |
| Recurring financial income | 75 | €315 | €2,343 | +€2,028 | +644.2% |
| Financial charges | 65/66B | €1,089 | €3,330 | +€2,241 | +205.7% |
| Recurring financial charges | 65 | €1,089 | €3,330 | +€2,241 | +205.7% |
| Profit (loss) for the period before taxes | 9903 | €36,651 | €18,330 | -€18,322 | -50.0% |
| Income taxes | 67/77 | €11,885 | €4,690 | -€7,194 | -60.5% |
| Profit (loss) for the period | 9904 | €24,767 | €13,640 | -€11,127 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,767 | €13,640 | -€11,127 | -44.9% |
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 7 October 2026 via checked.be.