ASSURTIM: 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.
ASSURTIM
Largest movements
- Current investments +€11,651
new in 2025: €11,651
- Tangible fixed assets -€11,608
down €11,608 (-25.7%), from €45,199 to €33,590
of which Furniture and vehicles: -€9,231
- Receivables within one year -€6,059
no longer reported in 2025 (was €6,059)
- Deferred charges and accrued income -€5,586
down €5,586 (-93.6%), from €5,971 to €385
- Other debts -€19,402
down €19,402 (-40.5%), from €47,893 to €28,491
- Tax, wage and social debts +€3,604
up €3,604 (+250.9%), from €1,437 to €5,041
- Profit (loss) carried forward +€1,872
up €1,872 (+11.6%), from -€16,091 to -€14,219
- Trade debts +€1,865
up €1,865 (+31.2%), from €5,971 to €7,835
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Financial income +€26,531
up €26,531 (+8843793.3%), from €0 to €26,532
of which Non-recurring financial income: +€26,532
- Gross operating margin -€17,880
down €17,880 (-88.2%), from €20,269 to €2,389
- Taxes +€5,207
up €5,207 (+362.5%), from €1,437 to €6,644
- Staff costs -€3,705
down €3,705 (-42.1%), from €8,800 to €5,095
- Depreciation +€1,787
up €1,787 (+17.1%), from €10,479 to €12,266
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 | €59,669 | €47,608 | -€12,062 | -20.2% |
| Fixed assets | 21/28 | €45,199 | €33,590 | -€11,608 | -25.7% |
| Tangible fixed assets | 22/27 | €45,199 | €33,590 | -€11,608 | -25.7% |
| Plant, machinery and equipment | 23 | €7,597 | €5,219 | -€2,377 | -31.3% |
| Furniture and vehicles | 24 | €37,602 | €28,371 | -€9,231 | -24.5% |
| Current assets | 29/58 | €14,470 | €14,017 | -€453 | -3.1% |
| Amounts receivable within one year | 40/41 | €6,059 | - | -€6,059 | |
| Trade receivables | 40 | €6,059 | - | -€6,059 | |
| Current investments | 50/53 | - | €11,651 | +€11,651 | |
| Cash at bank and in hand | 54/58 | €2,441 | €1,981 | -€459 | -18.8% |
| Deferred charges and accrued income | 490/1 | €5,971 | €385 | -€5,586 | -93.6% |
| Total equity and liabilities | 10/49 | €59,669 | €47,608 | -€12,062 | -20.2% |
| Equity | 10/15 | €4,369 | €6,241 | +€1,872 | +42.8% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€16,091 | -€14,219 | +€1,872 | +11.6% |
| Amounts payable | 17/49 | €55,300 | €41,366 | -€13,933 | -25.2% |
| Amounts payable within one year | 42/48 | €55,300 | €41,366 | -€13,933 | -25.2% |
| Trade debts | 44 | €5,971 | €7,835 | +€1,865 | +31.2% |
| Suppliers | 440/4 | €5,971 | €7,835 | +€1,865 | +31.2% |
| Taxes, remuneration and social security | 45 | €1,437 | €5,041 | +€3,604 | +250.9% |
| Taxes | 450/3 | €1,437 | €5,041 | +€3,604 | +250.9% |
| Other amounts payable | 47/48 | €47,893 | €28,491 | -€19,402 | -40.5% |
| Remuneration, social security and pensions | 62 | €8,800 | €5,095 | -€3,705 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,479 | €12,266 | +€1,787 | +17.1% |
| Other operating charges | 640/8 | €2,885 | €2,999 | +€113 | +3.9% |
| Gross operating margin | 9900 | €20,269 | €2,389 | -€17,880 | -88.2% |
| Operating profit (loss) | 9901 | -€1,896 | -€17,971 | -€16,075 | -848.1% |
| Financial income | 75/76B | €0 | €26,532 | +€26,531 | +8843793.3% |
| Recurring financial income | 75 | €0 | €26,532 | +€26,531 | +8843793.3% |
| Non-recurring financial income | 76B | - | €26,532 | +€26,532 | |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.2% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,940 | €8,516 | +€10,456 | |
| Income taxes | 67/77 | €1,437 | €6,644 | +€5,207 | +362.5% |
| Profit (loss) for the period | 9904 | -€3,377 | €1,872 | +€5,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,377 | €1,872 | +€5,249 |
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.