ASSUSERVICE: 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.
ASSUSERVICE
Largest movements
- Receivables after one year -€11,873
down €11,873 (-25.3%), from €46,855 to €34,982
- Cash +€8,420
up €8,420 (+9.9%), from €85,330 to €93,750
mainly Other debts (+€17,500) and Receivables after one year (+€11,873)
- Tangible fixed assets -€2,984
down €2,984 (-22.1%), from €13,488 to €10,504
of which Land and buildings: -€2,513
- Reserves -€25,000
down €25,000 (-7.9%), from €315,479 to €290,479
- Other debts +€17,500
up €17,500 (+5,952%), from €294 to €17,794
- Tax, wage and social debts +€7,500
up €7,500 (+417%), from €1,800 to €9,300
- Profit (loss) carried forward -€5,937
down €5,937 (-9.0%), from -€66,161 to -€72,098
- Financial income -€14,290
down €14,290 (-64.7%), from €22,088 to €7,798
- Gross operating margin -€4,327
down €4,327 (-427%), from -€1,014 to -€5,341
- Financial charges -€2,711
down €2,711 (-98.4%), from €2,756 to €45
of which Financial charges: -€1,601
- Taxes +€2,370
up €2,370 (+440%), from €539 to €2,909
- Depreciation -€1,510
down €1,510 (-33.6%), from €4,495 to €2,985
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.
Derived cash bridge
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 | €271,710 | €265,773 | -€5,937 | -2.2% |
| Fixed assets | 21/28 | €133,283 | €130,299 | -€2,984 | -2.2% |
| Tangible fixed assets | 22/27 | €13,488 | €10,504 | -€2,984 | -22.1% |
| Land and buildings | 22 | €13,017 | €10,504 | -€2,513 | -19.3% |
| Furniture and vehicles | 24 | €471 | - | -€471 | |
| Financial fixed assets | 28 | €119,795 | €119,795 | = | 0.0% |
| Current assets | 29/58 | €138,427 | €135,474 | -€2,953 | -2.1% |
| Amounts receivable after more than one year | 29 | €46,855 | €34,982 | -€11,873 | -25.3% |
| Other amounts receivable | 291 | €46,855 | €34,982 | -€11,873 | -25.3% |
| Cash at bank and in hand | 54/58 | €85,330 | €93,750 | +€8,420 | +9.9% |
| Deferred charges and accrued income | 490/1 | €6,242 | €6,742 | +€500 | +8.0% |
| Total equity and liabilities | 10/49 | €271,710 | €265,773 | -€5,937 | -2.2% |
| Equity | 10/15 | €269,616 | €238,679 | -€30,937 | -11.5% |
| Contributions | 10/11 | €20,298 | €20,298 | = | 0.0% |
| Reserves | 13 | €315,479 | €290,479 | -€25,000 | -7.9% |
| Distributable reserves | 133 | €315,479 | €290,479 | -€25,000 | -7.9% |
| Profit (loss) carried forward | 14 | -€66,161 | -€72,098 | -€5,937 | -9.0% |
| Amounts payable | 17/49 | €2,094 | €27,094 | +€25,000 | +1,194% |
| Amounts payable within one year | 42/48 | €2,094 | €27,094 | +€25,000 | +1,194% |
| Taxes, remuneration and social security | 45 | €1,800 | €9,300 | +€7,500 | +417% |
| Taxes | 450/3 | €1,800 | €9,300 | +€7,500 | +417% |
| Other amounts payable | 47/48 | €294 | €17,794 | +€17,500 | +5,952% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,495 | €2,985 | -€1,510 | -33.6% |
| Other operating charges | 640/8 | €1,957 | €2,455 | +€498 | +25.4% |
| Gross operating margin | 9900 | -€1,014 | -€5,341 | -€4,327 | -427% |
| Operating profit (loss) | 9901 | -€7,466 | -€10,781 | -€3,315 | -44.4% |
| Financial income | 75/76B | €22,088 | €7,798 | -€14,290 | -64.7% |
| Recurring financial income | 75 | €22,088 | €7,798 | -€14,290 | -64.7% |
| Financial charges | 65/66B | €2,756 | €45 | -€2,711 | -98.4% |
| Recurring financial charges | 65 | €1,646 | €45 | -€1,601 | -97.3% |
| Non-recurring financial charges | 66B | €1,110 | - | -€1,110 | |
| Profit (loss) for the period before taxes | 9903 | €11,866 | -€3,028 | -€14,894 | |
| Income taxes | 67/77 | €539 | €2,909 | +€2,370 | +440% |
| Profit (loss) for the period | 9904 | €11,327 | -€5,937 | -€17,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,327 | -€5,937 | -€17,264 |
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 20 October 2026 via checked.be.