Assuver: 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.
Assuver
Largest movements
- Receivables within one year +€30,915
up €30,915 (+2.2%), from €1.4m to €1.4m
of which Other amounts receivable: +€155,787
- Reserves +€20,000
up €20,000 (+1.5%), from €1.3m to €1.3m
of which Distributable reserves: +€20,000
- Financial income -€21,275
down €21,275 (-40.1%), from €53,085 to €31,810
- Staff costs +€8,059
up €8,059 (+7.6%), from €106,550 to €114,609
- Gross operating margin +€5,755
up €5,755 (+5.4%), from €107,484 to €113,239
- Taxes -€5,672
down €5,672 (-39.5%), from €14,361 to €8,689
- Other operating charges +€1,685
up €1,685 (+224.7%), from €750 to €2,435
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 | €1,438,015 | €1,454,256 | +€16,241 | +1.1% |
| Fixed assets | 21/28 | €3,252 | €3,252 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,252 | €3,252 | = | 0.0% |
| Land and buildings | 22 | €3,252 | €3,252 | = | 0.0% |
| Current assets | 29/58 | €1,434,762 | €1,451,003 | +€16,241 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,414,555 | €1,445,470 | +€30,915 | +2.2% |
| Trade receivables | 40 | €139,241 | €14,369 | -€124,873 | -89.7% |
| Other amounts receivable | 41 | €1,275,314 | €1,431,101 | +€155,787 | +12.2% |
| Cash at bank and in hand | 54/58 | €20,055 | €5,534 | -€14,522 | -72.4% |
| Deferred charges and accrued income | 490/1 | €152 | - | -€152 | |
| Total equity and liabilities | 10/49 | €1,438,015 | €1,454,256 | +€16,241 | +1.1% |
| Equity | 10/15 | €1,400,366 | €1,418,835 | +€18,469 | +1.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,327,700 | €1,347,700 | +€20,000 | +1.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,321,500 | €1,341,500 | +€20,000 | +1.5% |
| Profit (loss) carried forward | 14 | €10,666 | €9,135 | -€1,531 | -14.4% |
| Amounts payable | 17/49 | €37,649 | €35,421 | -€2,228 | -5.9% |
| Amounts payable within one year | 42/48 | €37,649 | €35,214 | -€2,435 | -6.5% |
| Trade debts | 44 | €1,500 | €1,750 | +€250 | +16.7% |
| Suppliers | 440/4 | €1,500 | €1,750 | +€250 | +16.7% |
| Taxes, remuneration and social security | 45 | €36,149 | €33,464 | -€2,685 | -7.4% |
| Taxes | 450/3 | €21,201 | €16,153 | -€5,048 | -23.8% |
| Remuneration and social security | 454/9 | €14,948 | €17,310 | +€2,363 | +15.8% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €207 | +€207 | |
| Remuneration, social security and pensions | 62 | €106,550 | €114,609 | +€8,059 | +7.6% |
| Other operating charges | 640/8 | €750 | €2,435 | +€1,685 | +224.7% |
| Gross operating margin | 9900 | €107,484 | €113,239 | +€5,755 | +5.4% |
| Operating profit (loss) | 9901 | €184 | -€3,805 | -€3,989 | |
| Financial income | 75/76B | €53,085 | €31,810 | -€21,275 | -40.1% |
| Recurring financial income | 75 | €53,085 | €31,810 | -€21,275 | -40.1% |
| Financial charges | 65/66B | €846 | €847 | +€1 | +0.1% |
| Recurring financial charges | 65 | €846 | €847 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €52,423 | €27,159 | -€25,265 | -48.2% |
| Income taxes | 67/77 | €14,361 | €8,689 | -€5,672 | -39.5% |
| Profit (loss) for the period | 9904 | €38,063 | €18,469 | -€19,593 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,063 | €18,469 | -€19,593 | -51.5% |
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 3 October 2026 via checked.be.