AUDIT ASSUR: 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.
AUDIT ASSUR
Largest movements
- Receivables within one year +€146,066
up €146,066 (+614%), from €23,779 to €169,845
of which Other amounts receivable: +€150,887
- Tangible fixed assets -€120,988
down €120,988 (-86.6%), from €139,663 to €18,675
of which Land and buildings: -€129,913
- Receivables after one year -€34,484
down €34,484 (-100%), from €34,484 to €0
- Debts after one year -€87,359
down €87,359 (-100%), from €87,359 to €0
- Reserves +€46,315
up €46,315 (+391%), from €11,860 to €58,175
of which Tax-exempt reserves: +€46,315
- Provisions +€15,438
new in 2025: €15,438
- Profit (loss) carried forward +€10,072
up €10,072 (+14.8%), from €68,252 to €78,324
- Trade debts +€8,351
up €8,351 (+412%), from €2,028 to €10,379
- Gross operating margin +€67,268
up €67,268 (+372%), from €18,074 to €85,342
- Depreciation -€3,319
down €3,319 (-50.3%), from €6,596 to €3,277
- Financial charges +€2,132
up €2,132 (+55.0%), from €3,876 to €6,007
- Taxes +€1,130
up €1,130 (+37.2%), from €3,041 to €4,171
- Financial income -€965
down €965 (-91.5%), from €1,055 to €90
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.
Derived cash bridge
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 | €200,578 | €190,283 | -€10,295 | -5.1% |
| Fixed assets | 21/28 | €140,855 | €19,333 | -€121,522 | -86.3% |
| Intangible fixed assets | 21 | €1,192 | €658 | -€535 | -44.8% |
| Tangible fixed assets | 22/27 | €139,663 | €18,675 | -€120,988 | -86.6% |
| Land and buildings | 22 | €129,913 | €0 | -€129,913 | -100% |
| Plant, machinery and equipment | 23 | €234 | €1,797 | +€1,563 | +669% |
| Furniture and vehicles | 24 | €1,123 | €9,379 | +€8,256 | +735% |
| Other tangible fixed assets | 26 | €8,393 | €7,500 | -€893 | -10.6% |
| Current assets | 29/58 | €59,723 | €170,950 | +€111,227 | +186% |
| Amounts receivable after more than one year | 29 | €34,484 | €0 | -€34,484 | -100% |
| Other amounts receivable | 291 | €34,484 | €0 | -€34,484 | -100% |
| Amounts receivable within one year | 40/41 | €23,779 | €169,845 | +€146,066 | +614% |
| Trade receivables | 40 | €10,571 | €5,750 | -€4,821 | -45.6% |
| Other amounts receivable | 41 | €13,208 | €164,095 | +€150,887 | +1,142% |
| Cash at bank and in hand | 54/58 | €201 | €0 | -€200 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,259 | €1,104 | -€154 | -12.3% |
| Total equity and liabilities | 10/49 | €200,578 | €190,283 | -€10,295 | -5.1% |
| Equity | 10/15 | €86,312 | €142,699 | +€56,387 | +65.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €58,175 | +€46,315 | +391% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €56,315 | +€46,315 | +463% |
| Profit (loss) carried forward | 14 | €68,252 | €78,324 | +€10,072 | +14.8% |
| Provisions and deferred taxes | 16 | - | €15,438 | +€15,438 | |
| Deferred taxes | 168 | - | €15,438 | +€15,438 | |
| Amounts payable | 17/49 | €114,266 | €32,145 | -€82,121 | -71.9% |
| Amounts payable after more than one year | 17 | €87,359 | €0 | -€87,359 | -100% |
| Financial debts | 170/4 | €87,359 | €0 | -€87,359 | -100% |
| Amounts payable within one year | 42/48 | €26,906 | €32,145 | +€5,239 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €5,924 | €0 | -€5,924 | -100% |
| Financial debts | 43 | €3,889 | €4,817 | +€928 | +23.9% |
| Credit institutions | 430/8 | €3,889 | €4,817 | +€928 | +23.9% |
| Trade debts | 44 | €2,028 | €10,379 | +€8,351 | +412% |
| Suppliers | 440/4 | €2,028 | €10,379 | +€8,351 | +412% |
| Taxes, remuneration and social security | 45 | €15,065 | €16,903 | +€1,838 | +12.2% |
| Taxes | 450/3 | €15,065 | €16,903 | +€1,838 | +12.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €46 | +€46 | |
| Non-recurring operating income | 76A | €4,525 | €61,753 | +€57,229 | +1,265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,596 | €3,277 | -€3,319 | -50.3% |
| Other operating charges | 640/8 | €672 | €151 | -€520 | -77.5% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €18,074 | €85,342 | +€67,268 | +372% |
| Operating profit (loss) | 9901 | €10,806 | €81,914 | +€71,107 | +658% |
| Financial income | 75/76B | €1,055 | €90 | -€965 | -91.5% |
| Recurring financial income | 75 | €1,055 | €90 | -€965 | -91.5% |
| Financial charges | 65/66B | €3,876 | €6,007 | +€2,132 | +55.0% |
| Recurring financial charges | 65 | €3,876 | €6,007 | +€2,132 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €7,986 | €75,996 | +€68,010 | +852% |
| Transfer to deferred taxes | 680 | - | €15,438 | +€15,438 | |
| Income taxes | 67/77 | €3,041 | €4,171 | +€1,130 | +37.2% |
| Profit (loss) for the period | 9904 | €4,945 | €56,387 | +€51,442 | +1,040% |
| Transfer to tax-exempt reserves | 689 | - | €46,315 | +€46,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,945 | €10,072 | +€5,127 | +104% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.