PRO - 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.
PRO - ASSUR
Largest movements
- Tangible fixed assets -€5,850
down €5,850 (-24.5%), from €23,861 to €18,011
of which Furniture and vehicles: -€4,732
- Receivables within one year +€4,027
up €4,027 (+7.0%), from €57,124 to €61,151
of which Other amounts receivable: +€9,739
- Reserves +€14,000
up €14,000 (+44.6%), from €31,359 to €45,359
of which Distributable reserves: +€14,000
- Other debts -€13,285
down €13,285 (-72.7%), from €18,285 to €5,000
- Tax, wage and social debts -€3,211
no longer reported in 2025 (was €3,211)
- Trade debts +€1,652
up €1,652 (+419.2%), from €394 to €2,047
- Taxes -€19,346
down €19,346 (-70.8%), from €27,319 to €7,973
- Gross operating margin -€15,653
down €15,653 (-31.5%), from €49,702 to €34,049
- Depreciation +€667
up €667 (+10.4%), from €6,383 to €7,049
- Financial income +€540
up €540 (+69.7%), from €775 to €1,315
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 | €83,982 | €83,388 | -€595 | -0.7% |
| Fixed assets | 21/28 | €24,233 | €18,383 | -€5,850 | -24.1% |
| Tangible fixed assets | 22/27 | €23,861 | €18,011 | -€5,850 | -24.5% |
| Furniture and vehicles | 24 | €15,362 | €10,631 | -€4,732 | -30.8% |
| Other tangible fixed assets | 26 | €8,499 | €7,380 | -€1,119 | -13.2% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €59,749 | €65,005 | +€5,256 | +8.8% |
| Amounts receivable within one year | 40/41 | €57,124 | €61,151 | +€4,027 | +7.0% |
| Trade receivables | 40 | €15,843 | €10,131 | -€5,712 | -36.1% |
| Other amounts receivable | 41 | €41,281 | €51,020 | +€9,739 | +23.6% |
| Cash at bank and in hand | 54/58 | €1,684 | €2,387 | +€703 | +41.8% |
| Deferred charges and accrued income | 490/1 | €941 | €1,467 | +€526 | +55.9% |
| Total equity and liabilities | 10/49 | €83,982 | €83,388 | -€595 | -0.7% |
| Equity | 10/15 | €62,092 | €76,341 | +€14,249 | +22.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,359 | €45,359 | +€14,000 | +44.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,900 | €8,900 | = | 0.0% |
| Distributable reserves | 133 | €20,600 | €34,600 | +€14,000 | +68.0% |
| Profit (loss) carried forward | 14 | €12,141 | €12,390 | +€249 | +2.1% |
| Amounts payable | 17/49 | €21,891 | €7,047 | -€14,844 | -67.8% |
| Amounts payable within one year | 42/48 | €21,891 | €7,047 | -€14,844 | -67.8% |
| Trade debts | 44 | €394 | €2,047 | +€1,652 | +419.2% |
| Suppliers | 440/4 | €394 | €2,047 | +€1,652 | +419.2% |
| Taxes, remuneration and social security | 45 | €3,211 | - | -€3,211 | |
| Taxes | 450/3 | €3,211 | - | -€3,211 | |
| Other amounts payable | 47/48 | €18,285 | €5,000 | -€13,285 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,383 | €7,049 | +€667 | +10.4% |
| Other operating charges | 640/8 | €454 | €465 | +€12 | +2.5% |
| Non-recurring operating charges | 66A | €5,661 | €5,566 | -€95 | -1.7% |
| Gross operating margin | 9900 | €49,702 | €34,049 | -€15,653 | -31.5% |
| Operating profit (loss) | 9901 | €37,204 | €20,968 | -€16,236 | -43.6% |
| Financial income | 75/76B | €775 | €1,315 | +€540 | +69.7% |
| Recurring financial income | 75 | €775 | €1,315 | +€540 | +69.7% |
| Financial charges | 65/66B | €46 | €61 | +€15 | +31.3% |
| Recurring financial charges | 65 | €46 | €61 | +€15 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €37,933 | €22,222 | -€15,710 | -41.4% |
| Income taxes | 67/77 | €27,319 | €7,973 | -€19,346 | -70.8% |
| Profit (loss) for the period | 9904 | €10,614 | €14,249 | +€3,635 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,614 | €14,249 | +€3,635 | +34.3% |
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 10 October 2026 via checked.be.