ASSUVANN: 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.
ASSUVANN
Largest movements
- Cash +€23,419
up €23,419 (+71.6%), from €32,708 to €56,127
mainly Net result for the year (+€78,902) and Depreciation (+€37,130)
- Intangible fixed assets -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Receivables within one year +€15,777
up €15,777 (+29.7%), from €53,083 to €68,861
of which Other amounts receivable: +€18,972
- Tangible fixed assets -€8,439
down €8,439 (-10.4%), from €81,013 to €72,574
of which Furniture and vehicles: -€8,123
- Profit (loss) carried forward +€78,902
up €78,902 (+107.2%), from €73,587 to €152,489
- Other debts -€61,247
down €61,247 (-96.2%), from €63,687 to €2,440
- Current portion of long-term debt -€10,170
no longer reported in 2025 (was €10,170)
- Trade debts +€2,320
up €2,320 (+13.4%), from €17,365 to €19,685
- Gross operating margin +€17,599
up €17,599 (+7.2%), from €245,343 to €262,942
- Staff costs +€3,906
up €3,906 (+3.3%), from €117,362 to €121,268
- Taxes +€3,394
up €3,394 (+17.2%), from €19,690 to €23,084
- Depreciation +€2,740
up €2,740 (+8.0%), from €34,390 to €37,130
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 | €211,778 | €222,600 | +€10,822 | +5.1% |
| Fixed assets | 21/28 | €122,348 | €93,909 | -€28,439 | -23.2% |
| Intangible fixed assets | 21 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Tangible fixed assets | 22/27 | €81,013 | €72,574 | -€8,439 | -10.4% |
| Plant, machinery and equipment | 23 | €465 | - | -€465 | |
| Furniture and vehicles | 24 | €13,148 | €5,025 | -€8,123 | -61.8% |
| Other tangible fixed assets | 26 | €67,400 | €67,549 | +€149 | +0.2% |
| Financial fixed assets | 28 | €1,335 | €1,335 | = | 0.0% |
| Current assets | 29/58 | €89,430 | €128,691 | +€39,261 | +43.9% |
| Amounts receivable within one year | 40/41 | €53,083 | €68,861 | +€15,777 | +29.7% |
| Trade receivables | 40 | €3,709 | €515 | -€3,194 | -86.1% |
| Other amounts receivable | 41 | €49,375 | €68,346 | +€18,972 | +38.4% |
| Cash at bank and in hand | 54/58 | €32,708 | €56,127 | +€23,419 | +71.6% |
| Deferred charges and accrued income | 490/1 | €3,639 | €3,703 | +€64 | +1.8% |
| Total equity and liabilities | 10/49 | €211,778 | €222,600 | +€10,822 | +5.1% |
| Equity | 10/15 | €93,992 | €172,894 | +€78,902 | +83.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,587 | €152,489 | +€78,902 | +107.2% |
| Amounts payable | 17/49 | €117,786 | €49,706 | -€68,080 | -57.8% |
| Amounts payable within one year | 42/48 | €117,786 | €49,706 | -€68,080 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €10,170 | - | -€10,170 | |
| Trade debts | 44 | €17,365 | €19,685 | +€2,320 | +13.4% |
| Suppliers | 440/4 | €17,365 | €19,685 | +€2,320 | +13.4% |
| Taxes, remuneration and social security | 45 | €26,564 | €27,581 | +€1,016 | +3.8% |
| Taxes | 450/3 | €1,690 | €4,773 | +€3,084 | +182.5% |
| Remuneration and social security | 454/9 | €24,875 | €22,808 | -€2,067 | -8.3% |
| Other amounts payable | 47/48 | €63,687 | €2,440 | -€61,247 | -96.2% |
| Remuneration, social security and pensions | 62 | €117,362 | €121,268 | +€3,906 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,390 | €37,130 | +€2,740 | +8.0% |
| Other operating charges | 640/8 | €1,222 | €1,154 | -€69 | -5.6% |
| Gross operating margin | 9900 | €245,343 | €262,942 | +€17,599 | +7.2% |
| Operating profit (loss) | 9901 | €92,368 | €103,390 | +€11,021 | +11.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -92.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -92.7% |
| Financial charges | 65/66B | €2,460 | €1,404 | -€1,056 | -42.9% |
| Recurring financial charges | 65 | €2,460 | €1,404 | -€1,056 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €89,910 | €101,986 | +€12,076 | +13.4% |
| Income taxes | 67/77 | €19,690 | €23,084 | +€3,394 | +17.2% |
| Profit (loss) for the period | 9904 | €70,221 | €78,902 | +€8,682 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,221 | €78,902 | +€8,682 | +12.4% |
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 8 October 2026 via checked.be.