ASSUSOFT: 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.
ASSUSOFT
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+170.5%), from €821,312 to €2.2m
of which Land and buildings: +€1.2m
- Cash -€342,591
down €342,591 (-73.5%), from €465,838 to €123,248
mainly Investment in fixed assets (net) (-€1.5m) and Contributions, distributions and other (-€1.2m)
- Receivables within one year +€324,447
up €324,447 (+27.2%), from €1.2m to €1.5m
of which Trade receivables: +€290,474
- Current investments +€155,625
up €155,625 (+38.9%), from €400,000 to €555,625
- Debts after one year +€1.2m
up €1.2m, from €0 to €1.2m
- Accrued charges and deferred income +€144,217
up €144,217 (+10.5%), from €1.4m to €1.5m
- Other debts +€79,894
up €79,894 (+7.1%), from €1.1m to €1.2m
- Tax, wage and social debts +€59,942
up €59,942 (+16.5%), from €363,429 to €423,371
of which Taxes: +€29,978
- Current portion of long-term debt +€57,114
up €57,114 (+504.7%), from €11,316 to €68,430
- Gross operating margin +€382,768
up €382,768 (+11.6%), from €3.3m to €3.7m
- Staff costs +€314,980
up €314,980 (+15.8%), from €2.0m to €2.3m
- Taxes -€49,592
down €49,592 (-35.4%), from €139,902 to €90,310
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 | €2,957,190 | €4,481,325 | +€1.5m | +51.5% |
| Fixed assets | 21/28 | €826,902 | €2,227,348 | +€1.4m | +169.4% |
| Tangible fixed assets | 22/27 | €821,312 | €2,221,758 | +€1.4m | +170.5% |
| Land and buildings | 22 | €788,733 | €1,978,590 | +€1.2m | +150.9% |
| Plant, machinery and equipment | 23 | €19,475 | €132,631 | +€113,155 | +581.0% |
| Furniture and vehicles | 24 | €13,103 | €110,538 | +€97,435 | +743.6% |
| Financial fixed assets | 28 | €5,590 | €5,590 | = | 0.0% |
| Current assets | 29/58 | €2,130,288 | €2,253,976 | +€123,688 | +5.8% |
| Stocks and contracts in progress | 3 | €60,586 | €31,344 | -€29,242 | -48.3% |
| Contracts in progress | 37 | €60,586 | €31,344 | -€29,242 | -48.3% |
| Amounts receivable within one year | 40/41 | €1,193,587 | €1,518,033 | +€324,447 | +27.2% |
| Trade receivables | 40 | €1,193,587 | €1,484,060 | +€290,474 | +24.3% |
| Other amounts receivable | 41 | €0 | €33,973 | +€33,973 | |
| Current investments | 50/53 | €400,000 | €555,625 | +€155,625 | +38.9% |
| Cash at bank and in hand | 54/58 | €465,838 | €123,248 | -€342,591 | -73.5% |
| Deferred charges and accrued income | 490/1 | €10,277 | €25,726 | +€15,449 | +150.3% |
| Total equity and liabilities | 10/49 | €2,957,190 | €4,481,325 | +€1.5m | +51.5% |
| Equity | 10/15 | €88,496 | €88,496 | = | 0.0% |
| Contributions | 10/11 | €80,450 | €80,450 | = | 0.0% |
| Capital | 10 | €80,450 | €80,450 | = | 0.0% |
| Issued capital | 100 | €80,450 | €80,450 | = | 0.0% |
| Reserves | 13 | €8,045 | €8,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,045 | €8,045 | = | 0.0% |
| Legal reserve | 130 | €8,045 | €8,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,868,694 | €4,392,829 | +€1.5m | +53.1% |
| Amounts payable after more than one year | 17 | €0 | €1,170,961 | +€1.2m | |
| Financial debts | 170/4 | €0 | €1,170,961 | +€1.2m | |
| Amounts payable within one year | 42/48 | €1,500,845 | €1,709,803 | +€208,958 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €11,316 | €68,430 | +€57,114 | +504.7% |
| Trade debts | 44 | €28 | €12,035 | +€12,007 | +42578.3% |
| Suppliers | 440/4 | €28 | €12,035 | +€12,007 | +42578.3% |
| Taxes, remuneration and social security | 45 | €363,429 | €423,371 | +€59,942 | +16.5% |
| Taxes | 450/3 | €153,693 | €183,671 | +€29,978 | +19.5% |
| Remuneration and social security | 454/9 | €209,736 | €239,700 | +€29,964 | +14.3% |
| Other amounts payable | 47/48 | €1,126,073 | €1,205,967 | +€79,894 | +7.1% |
| Accrued charges and deferred income | 492/3 | €1,367,849 | €1,512,066 | +€144,217 | +10.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,994,258 | €2,309,238 | +€314,980 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,995 | €61,816 | +€22,821 | +58.5% |
| Other operating charges | 640/8 | €7,894 | €8,684 | +€790 | +10.0% |
| Gross operating margin | 9900 | €3,302,144 | €3,684,912 | +€382,768 | +11.6% |
| Operating profit (loss) | 9901 | €1,260,998 | €1,305,175 | +€44,177 | +3.5% |
| Financial income | 75/76B | €18,440 | €27,574 | +€9,133 | +49.5% |
| Recurring financial income | 75 | €18,440 | €27,574 | +€9,133 | +49.5% |
| Financial charges | 65/66B | €13,464 | €36,472 | +€23,008 | +170.9% |
| Recurring financial charges | 65 | €13,464 | €36,472 | +€23,008 | +170.9% |
| Profit (loss) for the period before taxes | 9903 | €1,265,974 | €1,296,277 | +€30,302 | +2.4% |
| Income taxes | 67/77 | €139,902 | €90,310 | -€49,592 | -35.4% |
| Profit (loss) for the period | 9904 | €1,126,073 | €1,205,967 | +€79,894 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,126,073 | €1,205,967 | +€79,894 | +7.1% |
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 4 October 2026 via checked.be.