DD Assur: 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.
DD Assur
Largest movements
- Cash +€24,347
up €24,347 (+57.6%), from €42,267 to €66,614
mainly Net result for the year (+€31,631) and Deferred charges and accrued income (+€6,171)
- Receivables within one year +€9,340
up €9,340 (+86.4%), from €10,810 to €20,150
- Deferred charges and accrued income -€6,171
down €6,171 (-24.1%), from €25,596 to €19,425
- Profit (loss) carried forward +€31,631
up €31,631 (+62.9%), from €50,263 to €81,894
- Tax, wage and social debts -€4,678
down €4,678 (-25.5%), from €18,352 to €13,674
- Gross operating margin -€21,383
down €21,383 (-31.8%), from €67,268 to €45,884
- Taxes -€4,346
down €4,346 (-32.6%), from €13,327 to €8,981
- Financial charges +€2,066
up €2,066 (+102.5%), from €2,015 to €4,080
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 | €78,673 | €106,188 | +€27,515 | +35.0% |
| Current assets | 29/58 | €78,673 | €106,188 | +€27,515 | +35.0% |
| Amounts receivable within one year | 40/41 | €10,810 | €20,150 | +€9,340 | +86.4% |
| Trade receivables | 40 | €10,810 | €20,150 | +€9,340 | +86.4% |
| Cash at bank and in hand | 54/58 | €42,267 | €66,614 | +€24,347 | +57.6% |
| Deferred charges and accrued income | 490/1 | €25,596 | €19,425 | -€6,171 | -24.1% |
| Total equity and liabilities | 10/49 | €78,673 | €106,188 | +€27,515 | +35.0% |
| Equity | 10/15 | €60,263 | €91,894 | +€31,631 | +52.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,263 | €81,894 | +€31,631 | +62.9% |
| Amounts payable | 17/49 | €18,410 | €14,295 | -€4,115 | -22.4% |
| Amounts payable within one year | 42/48 | €18,410 | €14,295 | -€4,115 | -22.4% |
| Trade debts | 44 | €58 | €621 | +€563 | +971.1% |
| Suppliers | 440/4 | €58 | €621 | +€563 | +971.1% |
| Taxes, remuneration and social security | 45 | €18,352 | €13,674 | -€4,678 | -25.5% |
| Taxes | 450/3 | €18,352 | €13,674 | -€4,678 | -25.5% |
| Non-recurring operating income | 76A | €15,490 | €0 | -€15,490 | -100.0% |
| Other operating charges | 640/8 | €1,663 | €1,193 | -€471 | -28.3% |
| Gross operating margin | 9900 | €67,268 | €45,884 | -€21,383 | -31.8% |
| Operating profit (loss) | 9901 | €65,605 | €44,692 | -€20,913 | -31.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,015 | €4,080 | +€2,066 | +102.5% |
| Recurring financial charges | 65 | €2,015 | €4,080 | +€2,066 | +102.5% |
| Profit (loss) for the period before taxes | 9903 | €63,590 | €40,611 | -€22,978 | -36.1% |
| Income taxes | 67/77 | €13,327 | €8,981 | -€4,346 | -32.6% |
| Profit (loss) for the period | 9904 | €50,263 | €31,631 | -€18,632 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,263 | €31,631 | -€18,632 | -37.1% |
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 9 October 2026 via checked.be.