ASSUTRONICS: 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.
ASSUTRONICS
Largest movements
- Cash -€12,874
down €12,874 (-81.0%), from €15,892 to €3,018
mainly Receivables after one year (-€5,398) and Net result for the year (-€4,411)
- Receivables after one year +€5,398
up €5,398 (+264%), from €2,043 to €7,441
of which Trade receivables: +€5,046
- Profit (loss) carried forward -€11,385
down €11,385, from €6,974 to -€4,411
- Reserves +€6,973
up €6,973 (+118%), from €5,925 to €12,898
of which Distributable reserves: +€6,973
- Debts after one year -€3,043
no longer reported in 2024 (was €3,043)
- Turnover -€54,343
no longer reported in 2024 (was €54,343)
- Purchases and services -€27,323
down €27,323 (-60.5%), from €45,171 to €17,848
- Gross operating margin -€11,767
down €11,767, from €9,172 to -€2,595
- Depreciation -€2,198
no longer reported in 2024 (was €2,198)
- Staff costs +€1,383
new in 2024: €1,383
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,145 | €41,668 | -€7,477 | -15.2% |
| Fixed assets | 21/28 | €31,209 | €31,209 | -€0 | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €31,209 | €31,209 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €9,243 | €9,243 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €103 | €21,966 | +€21,863 | +21,234% |
| Other tangible fixed assets | 26 | €21,864 | - | -€21,864 | |
| Current assets | 29/58 | €17,935 | €10,459 | -€7,476 | -41.7% |
| Amounts receivable after more than one year | 29 | €2,043 | €7,441 | +€5,398 | +264% |
| Trade receivables | 290 | €1,465 | €6,511 | +€5,046 | +344% |
| Other amounts receivable | 291 | €578 | €930 | +€352 | +60.8% |
| Cash at bank and in hand | 54/58 | €15,892 | €3,018 | -€12,874 | -81.0% |
| Total equity and liabilities | 10/49 | €49,145 | €41,668 | -€7,477 | -15.2% |
| Equity | 10/15 | €43,898 | €39,487 | -€4,411 | -10.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Capital | 10 | €31,000 | €31,000 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €5,925 | €12,898 | +€6,973 | +118% |
| Non-distributable reserves | 130/1 | €1,380 | €1,380 | = | 0.0% |
| Legal reserve | 130 | €1,380 | €1,380 | = | 0.0% |
| Distributable reserves | 133 | €4,545 | €11,518 | +€6,973 | +153% |
| Profit (loss) carried forward | 14 | €6,974 | -€4,411 | -€11,385 | |
| Amounts payable | 17/49 | €5,246 | €2,181 | -€3,065 | -58.4% |
| Amounts payable after more than one year | 17 | €3,043 | - | -€3,043 | |
| Other amounts payable | 178/9 | €3,043 | - | -€3,043 | |
| Amounts payable within one year | 42/48 | €2,203 | €2,181 | -€22 | -1.0% |
| Trade debts | 44 | €2,203 | €2,181 | -€22 | -1.0% |
| Suppliers | 440/4 | €2,203 | €2,181 | -€22 | -1.0% |
| Turnover | 70 | €54,343 | - | -€54,343 | |
| Non-recurring operating income | 76A | - | €15,253 | +€15,253 | |
| Goods, raw materials, services and sundry goods | 60/61 | €45,171 | €17,848 | -€27,323 | -60.5% |
| Remuneration, social security and pensions | 62 | - | €1,383 | +€1,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,198 | - | -€2,198 | |
| Other operating charges | 640/8 | - | €385 | +€385 | |
| Gross operating margin | 9900 | €9,172 | -€2,595 | -€11,767 | |
| Operating profit (loss) | 9901 | €6,974 | -€4,363 | -€11,337 | |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | €6,974 | -€4,411 | -€11,385 | |
| Profit (loss) for the period | 9904 | €6,974 | -€4,411 | -€11,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,974 | -€4,411 | -€11,385 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.