ASSUCONSULT: 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.
ASSUCONSULT
Largest movements
- Cash +€40,998
up €40,998 (+127%), from €32,346 to €73,343
mainly Net result for the year (+€195,441) and Other debts (+€69,185)
- Current investments +€33,619
up €33,619 (+34.6%), from €97,293 to €130,912
- Intangible fixed assets -€5,076
down €5,076 (-37.6%), from €13,491 to €8,415
- Tangible fixed assets -€4,438
down €4,438 (-18.4%), from €24,167 to €19,729
of which Plant, machinery and equipment: -€3,598
- Receivables within one year +€3,449
up €3,449 (+3.5%), from €99,636 to €103,085
of which Trade receivables: +€2,313
- Other debts +€69,185
up €69,185 (+53.2%), from €130,146 to €199,331
- Trade debts -€19,005
down €19,005 (-75.3%), from €25,235 to €6,230
- Tax, wage and social debts +€12,590
up €12,590 (+38.4%), from €32,817 to €45,407
of which Taxes: +€20,554
- Current portion of long-term debt +€4,210
new in 2025: €4,210
- Gross operating margin +€99,858
up €99,858 (+21.5%), from €463,395 to €563,253
- Staff costs -€53,244
down €53,244 (-15.8%), from €336,068 to €282,824
- Taxes +€35,020
up €35,020 (+97.6%), from €35,896 to €70,916
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 | €271,958 | €339,379 | +€67,420 | +24.8% |
| Fixed assets | 21/28 | €38,558 | €29,045 | -€9,513 | -24.7% |
| Intangible fixed assets | 21 | €13,491 | €8,415 | -€5,076 | -37.6% |
| Tangible fixed assets | 22/27 | €24,167 | €19,729 | -€4,438 | -18.4% |
| Land and buildings | 22 | €7,256 | €6,416 | -€840 | -11.6% |
| Plant, machinery and equipment | 23 | €16,911 | €13,313 | -€3,598 | -21.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €233,400 | €310,334 | +€76,934 | +33.0% |
| Amounts receivable within one year | 40/41 | €99,636 | €103,085 | +€3,449 | +3.5% |
| Trade receivables | 40 | €69,377 | €71,690 | +€2,313 | +3.3% |
| Other amounts receivable | 41 | €30,259 | €31,395 | +€1,136 | +3.8% |
| Current investments | 50/53 | €97,293 | €130,912 | +€33,619 | +34.6% |
| Cash at bank and in hand | 54/58 | €32,346 | €73,343 | +€40,998 | +127% |
| Deferred charges and accrued income | 490/1 | €4,125 | €2,993 | -€1,132 | -27.4% |
| Total equity and liabilities | 10/49 | €271,958 | €339,379 | +€67,420 | +24.8% |
| Equity | 10/15 | €83,760 | €84,201 | +€441 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,160 | €65,601 | +€441 | +0.7% |
| 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 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €38,300 | €38,741 | +€441 | +1.2% |
| Amounts payable | 17/49 | €188,198 | €255,178 | +€66,980 | +35.6% |
| Amounts payable within one year | 42/48 | €188,198 | €255,178 | +€66,980 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,210 | +€4,210 | |
| Trade debts | 44 | €25,235 | €6,230 | -€19,005 | -75.3% |
| Suppliers | 440/4 | €25,235 | €6,230 | -€19,005 | -75.3% |
| Taxes, remuneration and social security | 45 | €32,817 | €45,407 | +€12,590 | +38.4% |
| Taxes | 450/3 | - | €20,554 | +€20,554 | |
| Remuneration and social security | 454/9 | €32,817 | €24,853 | -€7,964 | -24.3% |
| Other amounts payable | 47/48 | €130,146 | €199,331 | +€69,185 | +53.2% |
| Non-recurring operating income | 76A | €14,772 | - | -€14,772 | |
| Remuneration, social security and pensions | 62 | €336,068 | €282,824 | -€53,244 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,204 | €9,513 | +€2,309 | +32.1% |
| Other operating charges | 640/8 | €757 | €713 | -€44 | -5.8% |
| Gross operating margin | 9900 | €463,395 | €563,253 | +€99,858 | +21.5% |
| Operating profit (loss) | 9901 | €119,366 | €270,203 | +€150,837 | +126% |
| Financial income | 75/76B | €2,950 | €1,225 | -€1,725 | -58.5% |
| Recurring financial income | 75 | €2,950 | €1,225 | -€1,725 | -58.5% |
| Financial charges | 65/66B | €4,418 | €5,072 | +€653 | +14.8% |
| Recurring financial charges | 65 | €4,418 | €5,072 | +€653 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €117,898 | €266,357 | +€148,459 | +126% |
| Income taxes | 67/77 | €35,896 | €70,916 | +€35,020 | +97.6% |
| Profit (loss) for the period | 9904 | €82,002 | €195,441 | +€113,438 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €82,002 | €195,441 | +€113,438 | +138% |
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 22 October 2026 via checked.be.