Assugest: 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.
Assugest
Largest movements
- Receivables within one year +€88,887
new in 2025: €88,887
of which Other amounts receivable: +€71,887
- Tangible fixed assets -€49,341
no longer reported in 2025 (was €49,341)
- Cash -€29,438
down €29,438 (-41.9%), from €70,275 to €40,837
mainly Receivables within one year (-€88,887) and Debts after one year (-€16,000)
- Profit (loss) carried forward +€20,696
up €20,696 (+43.5%), from €47,554 to €68,250
- Debts after one year -€16,000
down €16,000 (-55.8%), from €28,651 to €12,651
- Trade debts +€14,751
up €14,751 (+776%), from €1,900 to €16,651
- Reserves -€4,992
down €4,992 (-61.7%), from €8,090 to €3,099
of which Tax-exempt reserves: -€4,992
- Provisions -€2,570
no longer reported in 2025 (was €2,570)
- Gross operating margin +€41,042
up €41,042, from -€3,672 to €37,370
- Staff costs +€20,188
new in 2025: €20,188
- Depreciation -€4,740
no longer reported in 2025 (was €4,740)
- Taxes +€4,423
new in 2025: €4,423
- Financial income +€1,887
new in 2025: €1,887
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 | €119,616 | €130,134 | +€10,518 | +8.8% |
| Fixed assets | 21/28 | €49,341 | - | -€49,341 | |
| Tangible fixed assets | 22/27 | €49,341 | - | -€49,341 | |
| Land and buildings | 22 | €49,341 | - | -€49,341 | |
| Current assets | 29/58 | €70,275 | €130,134 | +€59,859 | +85.2% |
| Amounts receivable within one year | 40/41 | - | €88,887 | +€88,887 | |
| Trade receivables | 40 | - | €17,000 | +€17,000 | |
| Other amounts receivable | 41 | - | €71,887 | +€71,887 | |
| Cash at bank and in hand | 54/58 | €70,275 | €40,837 | -€29,438 | -41.9% |
| Deferred charges and accrued income | 490/1 | - | €410 | +€410 | |
| Total equity and liabilities | 10/49 | €119,616 | €130,134 | +€10,518 | +8.8% |
| Equity | 10/15 | €74,245 | €89,948 | +€15,704 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,090 | €3,099 | -€4,992 | -61.7% |
| Tax-exempt reserves | 132 | €4,992 | - | -€4,992 | |
| Distributable reserves | 133 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,554 | €68,250 | +€20,696 | +43.5% |
| Provisions and deferred taxes | 16 | €2,570 | - | -€2,570 | |
| Deferred taxes | 168 | €2,570 | - | -€2,570 | |
| Amounts payable | 17/49 | €42,801 | €40,186 | -€2,615 | -6.1% |
| Amounts payable after more than one year | 17 | €28,651 | €12,651 | -€16,000 | -55.8% |
| Other amounts payable | 178/9 | €28,651 | €12,651 | -€16,000 | -55.8% |
| Amounts payable within one year | 42/48 | €14,150 | €27,135 | +€12,985 | +91.8% |
| Trade debts | 44 | €1,900 | €16,651 | +€14,751 | +776% |
| Suppliers | 440/4 | €1,900 | €16,651 | +€14,751 | +776% |
| Taxes, remuneration and social security | 45 | €10,659 | €10,484 | -€175 | -1.6% |
| Taxes | 450/3 | €10,659 | €5,475 | -€5,184 | -48.6% |
| Remuneration and social security | 454/9 | - | €5,009 | +€5,009 | |
| Other amounts payable | 47/48 | €1,591 | - | -€1,591 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | - | €20,188 | +€20,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,740 | - | -€4,740 | |
| Other operating charges | 640/8 | €387 | €1,319 | +€932 | +241% |
| Gross operating margin | 9900 | -€3,672 | €37,370 | +€41,042 | |
| Operating profit (loss) | 9901 | -€8,800 | €15,862 | +€24,662 | |
| Financial income | 75/76B | - | €1,887 | +€1,887 | |
| Recurring financial income | 75 | - | €1,887 | +€1,887 | |
| Financial charges | 65/66B | €181 | €193 | +€12 | +6.6% |
| Recurring financial charges | 65 | €181 | €193 | +€12 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,981 | €17,557 | +€26,538 | |
| Transfer from deferred taxes | 780 | €148 | €2,570 | +€2,422 | +1,633% |
| Income taxes | 67/77 | - | €4,423 | +€4,423 | |
| Profit (loss) for the period | 9904 | -€8,832 | €15,704 | +€24,536 | |
| Transfer from tax-exempt reserves | 789 | €288 | €4,992 | +€4,704 | +1,633% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,544 | €20,696 | +€29,240 |
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 30 October 2026 via checked.be.