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
- Current investments -€50,000
down €50,000 (-35.7%), from €140,000 to €90,000
- Cash +€47,384
up €47,384 (+62.7%), from €75,524 to €122,907
mainly Current investments (+€50,000) and Depreciation (+€15,800)
- Tangible fixed assets -€8,278
down €8,278 (-22.6%), from €36,567 to €28,289
of which Furniture and vehicles: -€11,419
- Receivables within one year +€2,999
new in 2025: €2,999
- Current portion of long-term debt -€6,561
no longer reported in 2025 (was €6,561)
- Financial income -€16,032
down €16,032 (-84.2%), from €19,036 to €3,004
- Taxes -€5,428
down €5,428 (-80.2%), from €6,767 to €1,339
- Depreciation -€1,085
down €1,085 (-6.4%), from €16,885 to €15,800
- Gross operating margin -€937
down €937 (-4.8%), from €19,572 to €18,635
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 | €256,272 | €249,361 | -€6,911 | -2.7% |
| Fixed assets | 21/28 | €36,567 | €28,289 | -€8,278 | -22.6% |
| Tangible fixed assets | 22/27 | €36,567 | €28,289 | -€8,278 | -22.6% |
| Land and buildings | 22 | €22,238 | €25,937 | +€3,699 | +16.6% |
| Plant, machinery and equipment | 23 | €1,767 | €1,209 | -€558 | -31.6% |
| Furniture and vehicles | 24 | €12,562 | €1,143 | -€11,419 | -90.9% |
| Current assets | 29/58 | €219,704 | €221,072 | +€1,367 | +0.6% |
| Amounts receivable within one year | 40/41 | - | €2,999 | +€2,999 | |
| Trade receivables | 40 | - | €2,999 | +€2,999 | |
| Current investments | 50/53 | €140,000 | €90,000 | -€50,000 | -35.7% |
| Cash at bank and in hand | 54/58 | €75,524 | €122,907 | +€47,384 | +62.7% |
| Deferred charges and accrued income | 490/1 | €4,181 | €5,165 | +€984 | +23.5% |
| Total equity and liabilities | 10/49 | €256,272 | €249,361 | -€6,911 | -2.7% |
| Equity | 10/15 | €239,627 | €241,960 | +€2,333 | +1.0% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €229,274 | €231,607 | +€2,333 | +1.0% |
| Distributable reserves | 133 | €229,274 | €231,607 | +€2,333 | +1.0% |
| Profit (loss) carried forward | 14 | €1,057 | €1,057 | = | 0.0% |
| Amounts payable | 17/49 | €16,645 | €7,400 | -€9,244 | -55.5% |
| Amounts payable within one year | 42/48 | €16,645 | €7,400 | -€9,244 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €6,561 | - | -€6,561 | |
| Trade debts | 44 | €1,553 | €294 | -€1,260 | -81.1% |
| Suppliers | 440/4 | €1,553 | €294 | -€1,260 | -81.1% |
| Taxes, remuneration and social security | 45 | €7,274 | €5,832 | -€1,443 | -19.8% |
| Taxes | 450/3 | €7,274 | €5,832 | -€1,443 | -19.8% |
| Other amounts payable | 47/48 | €1,256 | €1,275 | +€19 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,885 | €15,800 | -€1,085 | -6.4% |
| Other operating charges | 640/8 | €1,937 | €2,060 | +€123 | +6.4% |
| Gross operating margin | 9900 | €19,572 | €18,635 | -€937 | -4.8% |
| Operating profit (loss) | 9901 | €750 | €775 | +€25 | +3.3% |
| Financial income | 75/76B | €19,036 | €3,004 | -€16,032 | -84.2% |
| Recurring financial income | 75 | €19,036 | €3,004 | -€16,032 | -84.2% |
| Financial charges | 65/66B | €119 | €107 | -€12 | -10.0% |
| Recurring financial charges | 65 | €119 | €107 | -€12 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €19,667 | €3,672 | -€15,995 | -81.3% |
| Income taxes | 67/77 | €6,767 | €1,339 | -€5,428 | -80.2% |
| Profit (loss) for the period | 9904 | €12,900 | €2,333 | -€10,567 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,900 | €2,333 | -€10,567 | -81.9% |
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.