M.C. 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.
M.C. Assur
Largest movements
- Cash +€51,499
up €51,499 (+220%), from €23,400 to €74,899
mainly Net result for the year (+€41,494) and Tax, wage and social debts (+€11,786)
- Profit (loss) carried forward +€41,494
up €41,494 (+254%), from €16,350 to €57,844
- Tax, wage and social debts +€11,786
up €11,786 (+164%), from €7,198 to €18,984
- Other debts +€3,097
up €3,097 (+71.2%), from €4,347 to €7,444
- Accrued charges and deferred income -€2,192
no longer reported in 2025 (was €2,192)
- Trade debts -€1,081
down €1,081 (-73.0%), from €1,480 to €400
- Gross operating margin +€28,430
up €28,430 (+98.0%), from €29,007 to €57,437
- Taxes +€5,789
up €5,789 (+96.5%), from €5,998 to €11,786
- Other operating charges -€2,442
down €2,442 (-81.3%), from €3,005 to €563
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 | €34,566 | €87,671 | +€53,105 | +154% |
| Fixed assets | 21/28 | €560 | €1,380 | +€820 | +147% |
| Tangible fixed assets | 22/27 | €560 | €1,380 | +€820 | +147% |
| Furniture and vehicles | 24 | €560 | €852 | +€293 | +52.3% |
| Other tangible fixed assets | 26 | - | €527 | +€527 | |
| Current assets | 29/58 | €34,007 | €86,292 | +€52,285 | +154% |
| Amounts receivable within one year | 40/41 | €10,607 | €11,392 | +€785 | +7.4% |
| Trade receivables | 40 | €10,607 | €11,392 | +€785 | +7.4% |
| Cash at bank and in hand | 54/58 | €23,400 | €74,899 | +€51,499 | +220% |
| Total equity and liabilities | 10/49 | €34,566 | €87,671 | +€53,105 | +154% |
| Equity | 10/15 | €19,350 | €60,844 | +€41,494 | +214% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,350 | €57,844 | +€41,494 | +254% |
| Amounts payable | 17/49 | €15,217 | €26,827 | +€11,611 | +76.3% |
| Amounts payable within one year | 42/48 | €13,025 | €26,827 | +€13,803 | +106% |
| Trade debts | 44 | €1,480 | €400 | -€1,081 | -73.0% |
| Suppliers | 440/4 | €1,480 | €400 | -€1,081 | -73.0% |
| Taxes, remuneration and social security | 45 | €7,198 | €18,984 | +€11,786 | +164% |
| Taxes | 450/3 | €7,198 | €18,984 | +€11,786 | +164% |
| Other amounts payable | 47/48 | €4,347 | €7,444 | +€3,097 | +71.2% |
| Accrued charges and deferred income | 492/3 | €2,192 | - | -€2,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €241 | +€151 | +169% |
| Other operating charges | 640/8 | €3,005 | €563 | -€2,442 | -81.3% |
| Non-recurring operating charges | 66A | €2 | - | -€2 | |
| Gross operating margin | 9900 | €29,007 | €57,437 | +€28,430 | +98.0% |
| Operating profit (loss) | 9901 | €25,911 | €56,633 | +€30,722 | +119% |
| Financial charges | 65/66B | €3,563 | €3,353 | -€210 | -5.9% |
| Recurring financial charges | 65 | €3,563 | €3,353 | -€210 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €22,347 | €53,280 | +€30,933 | +138% |
| Income taxes | 67/77 | €5,998 | €11,786 | +€5,789 | +96.5% |
| Profit (loss) for the period | 9904 | €16,350 | €41,494 | +€25,144 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €16,350 | €41,494 | +€25,144 | +154% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.