ASSURplus: 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.
ASSURplus
Largest movements
- Intangible fixed assets -€262,426
down €262,426 (-24.1%), from €1.1m to €826,942
- Tangible fixed assets -€88,193
down €88,193 (-11.6%), from €760,597 to €672,403
of which Furniture and vehicles: -€48,486
- Cash +€29,797
up €29,797 (+24.8%), from €120,097 to €149,893
mainly Depreciation (+€367,532) and Other debts (+€117,894)
- Current portion of long-term debt -€165,878
down €165,878 (-52.7%), from €314,632 to €148,754
- Debts after one year -€148,754
down €148,754 (-12.8%), from €1.2m to €1.0m
- Other debts +€117,894
up €117,894 (+100.5%), from €117,330 to €235,224
- Reserves -€115,867
down €115,867 (-35.3%), from €327,942 to €212,075
- Tax, wage and social debts -€24,215
down €24,215 (-20.1%), from €120,557 to €96,342
of which Remuneration and social security: -€22,958
No income-statement line moved by more than 1% of the activity.
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 | €2,153,642 | €1,836,397 | -€317,244 | -14.7% |
| Fixed assets | 21/28 | €1,849,965 | €1,499,345 | -€350,619 | -19.0% |
| Intangible fixed assets | 21 | €1,089,368 | €826,942 | -€262,426 | -24.1% |
| Tangible fixed assets | 22/27 | €760,597 | €672,403 | -€88,193 | -11.6% |
| Land and buildings | 22 | €634,547 | €592,456 | -€42,092 | -6.6% |
| Plant, machinery and equipment | 23 | €8,975 | €13,598 | +€4,623 | +51.5% |
| Furniture and vehicles | 24 | €107,608 | €59,122 | -€48,486 | -45.1% |
| Other tangible fixed assets | 26 | €9,466 | €7,227 | -€2,239 | -23.7% |
| Current assets | 29/58 | €303,677 | €337,052 | +€33,375 | +11.0% |
| Amounts receivable within one year | 40/41 | €179,059 | €178,087 | -€972 | -0.5% |
| Trade receivables | 40 | €163,866 | €162,870 | -€996 | -0.6% |
| Other amounts receivable | 41 | €15,193 | €15,217 | +€24 | +0.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €120,097 | €149,893 | +€29,797 | +24.8% |
| Deferred charges and accrued income | 490/1 | €4,521 | €9,072 | +€4,550 | +100.6% |
| Total equity and liabilities | 10/49 | €2,153,642 | €1,836,397 | -€317,244 | -14.7% |
| Equity | 10/15 | €363,942 | €248,075 | -€115,867 | -31.8% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €327,942 | €212,075 | -€115,867 | -35.3% |
| Distributable reserves | 133 | €327,942 | €212,075 | -€115,867 | -35.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,789,699 | €1,588,323 | -€201,377 | -11.3% |
| Amounts payable after more than one year | 17 | €1,164,955 | €1,016,201 | -€148,754 | -12.8% |
| Financial debts | 170/4 | €1,164,955 | €1,016,201 | -€148,754 | -12.8% |
| Amounts payable within one year | 42/48 | €568,452 | €517,224 | -€51,228 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €314,632 | €148,754 | -€165,878 | -52.7% |
| Financial debts | 43 | €6,349 | €25,189 | +€18,841 | +296.8% |
| Credit institutions | 430/8 | €6,349 | €25,189 | +€18,841 | +296.8% |
| Trade debts | 44 | €9,585 | €11,716 | +€2,130 | +22.2% |
| Suppliers | 440/4 | €9,585 | €11,716 | +€2,130 | +22.2% |
| Taxes, remuneration and social security | 45 | €120,557 | €96,342 | -€24,215 | -20.1% |
| Taxes | 450/3 | €23,408 | €22,150 | -€1,257 | -5.4% |
| Remuneration and social security | 454/9 | €97,149 | €74,191 | -€22,958 | -23.6% |
| Other amounts payable | 47/48 | €117,330 | €235,224 | +€117,894 | +100.5% |
| Accrued charges and deferred income | 492/3 | €56,293 | €54,897 | -€1,395 | -2.5% |
| Remuneration, social security and pensions | 62 | €618,108 | €614,786 | -€3,321 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366,253 | €367,532 | +€1,278 | +0.3% |
| Other operating charges | 640/8 | €8,143 | €8,288 | +€145 | +1.8% |
| Non-recurring operating charges | 66A | €8,333 | €0 | -€8,333 | -100.0% |
| Gross operating margin | 9900 | €1,126,363 | €1,126,800 | +€437 | 0.0% |
| Operating profit (loss) | 9901 | €125,525 | €136,194 | +€10,669 | +8.5% |
| Financial income | 75/76B | €2,996 | €2,759 | -€237 | -7.9% |
| Recurring financial income | 75 | €2,996 | €2,759 | -€237 | -7.9% |
| Financial charges | 65/66B | €48,443 | €43,831 | -€4,612 | -9.5% |
| Recurring financial charges | 65 | €48,443 | €43,831 | -€4,612 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €80,079 | €95,123 | +€15,044 | +18.8% |
| Income taxes | 67/77 | €29,863 | €35,766 | +€5,904 | +19.8% |
| Profit (loss) for the period | 9904 | €50,216 | €59,356 | +€9,140 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,216 | €59,356 | +€9,140 | +18.2% |
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 6 October 2026 via checked.be.