ASURE: 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.
ASURE
Largest movements
- Cash -€13,866
down €13,866 (-25.8%), from €53,779 to €39,913
mainly Trade debts (-€22,766)
- Receivables within one year -€1,940
down €1,940 (-2.9%), from €67,319 to €65,379
- Trade debts -€22,766
down €22,766 (-35.4%), from €64,257 to €41,492
- Profit (loss) carried forward +€5,787
up €5,787 (+20.0%), from €28,881 to €34,668
- Gross operating margin +€17,559
up €17,559 (+48.4%), from €36,300 to €53,859
- Taxes +€7,975
new in 2025: €7,975
- Staff costs +€2,214
up €2,214 (+6.1%), from €36,387 to €38,601
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 | €133,945 | €117,442 | -€16,503 | -12.3% |
| Fixed assets | 21/28 | €12,847 | €12,151 | -€696 | -5.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €847 | €151 | -€696 | -82.2% |
| Furniture and vehicles | 24 | €847 | €151 | -€696 | -82.2% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €121,098 | €105,291 | -€15,806 | -13.1% |
| Amounts receivable within one year | 40/41 | €67,319 | €65,379 | -€1,940 | -2.9% |
| Other amounts receivable | 41 | €67,319 | €65,379 | -€1,940 | -2.9% |
| Cash at bank and in hand | 54/58 | €53,779 | €39,913 | -€13,866 | -25.8% |
| Total equity and liabilities | 10/49 | €133,945 | €117,442 | -€16,503 | -12.3% |
| Equity | 10/15 | €61,727 | €67,514 | +€5,787 | +9.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,254 | €14,254 | = | 0.0% |
| Distributable reserves | 133 | €14,254 | €14,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,881 | €34,668 | +€5,787 | +20.0% |
| Amounts payable | 17/49 | €72,218 | €49,928 | -€22,290 | -30.9% |
| Amounts payable within one year | 42/48 | €72,218 | €49,928 | -€22,290 | -30.9% |
| Trade debts | 44 | €64,257 | €41,492 | -€22,766 | -35.4% |
| Suppliers | 440/4 | €64,257 | €41,492 | -€22,766 | -35.4% |
| Taxes, remuneration and social security | 45 | €7,961 | €8,436 | +€476 | +6.0% |
| Remuneration and social security | 454/9 | €7,961 | €8,436 | +€476 | +6.0% |
| Remuneration, social security and pensions | 62 | €36,387 | €38,601 | +€2,214 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €696 | -€449 | -39.2% |
| Other operating charges | 640/8 | €528 | €692 | +€164 | +31.1% |
| Gross operating margin | 9900 | €36,300 | €53,859 | +€17,559 | +48.4% |
| Operating profit (loss) | 9901 | -€1,760 | €13,870 | +€15,630 | |
| Financial income | 75/76B | €261 | - | -€261 | |
| Recurring financial income | 75 | €261 | - | -€261 | |
| Financial charges | 65/66B | €181 | €108 | -€73 | -40.3% |
| Recurring financial charges | 65 | €181 | €108 | -€73 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,680 | €13,762 | +€15,442 | |
| Income taxes | 67/77 | - | €7,975 | +€7,975 | |
| Profit (loss) for the period | 9904 | -€1,680 | €5,787 | +€7,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,680 | €5,787 | +€7,468 |
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 7 October 2026 via checked.be.