ASSYSTEM financials
ASSYSTEM
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
9695008GTTDJGF00CT88 Financial statements
(EUR, as reported — unscaled; 84 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Profit before tax | €5.7M | €12.1M |
| Income tax expense | -€800.0K | €4.6M |
| Profit for the year | €6.5M | €7.5M |
| — attributable to owners | €7.4M | €8.3M |
| — attributable to NCI | -€900.0K | -€800.0K |
| Total comprehensive income | -€8.4M | €10.4M |
| Per share | ||
| Basic EPS | €0.51 | €0.56 |
| Diluted EPS | €0.50 | €0.54 |
| Cash flow statement | ||
| Net cash from operating activities | €46.2M | €39.2M |
| Net cash from investing activities | -€13.8M | €188.9M |
| Net cash from financing activities | -€42.5M | -€233.6M |
| Dividends paid | €14.2M | €185.6M |
| Repayments of borrowings | €1.2M | €9.1M |
| Net change in cash | -€10.1M | -€5.5M |
| Balance sheet | ||
| Total assets | €629.5M | €648.5M |
| Non-current assets | €399.1M | €391.4M |
| Property, plant & equipment | €10.5M | €11.5M |
| Right-of-use assets | €28.1M | €33.7M |
| Intangible assets & goodwill | €142.2M | €139.3M |
| Current assets | €230.4M | €257.1M |
| Trade & other receivables | €179.2M | €191.6M |
| Cash & equivalents | €20.4M | €31.2M |
| Total equity | €287.1M | €300.9M |
| — attributable to owners | €286.3M | €298.9M |
| Non-controlling interests | €800.0K | €2.0M |
| Non-current liabilities | €127.8M | €124.4M |
| Long-term borrowings | €76.5M | €77.3M |
| Lease liabilities (non-current) | €21.6M | €26.0M |
| Current liabilities | €214.6M | €223.2M |
| Lease liabilities (current) | €8.5M | €10.0M |
| Deferred tax liabilities | €300.0K | €200.0K |
| Derived metrics | ||
| Net margin | 1.0% | 1.2% |
| Return on equity | 2.3% | 2.5% |
| Cash conversion ratio | 7.11× | 5.23× |
| Other reported items | ||
| Cash and Cash Equivalents If Different From Statement of Financial Position | €19.6M | €31.1M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €205.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €10.3M | €11.6M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€1.2M | -€800.0K |
| Comprehensive Income Attributable To Owners of Parent | -€7.2M | €11.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €3.6M | €3.2M |
| Current Payables For Purchase of Noncurrent Assets | €0 | €100.0K |
| Current Payables On Social Security and Taxes Other Than Income Tax | €124.5M | €121.9M |
| Current Provisions | €5.7M | €3.2M |
| Current Tax Assets Current | €2.7M | €3.2M |
| Current Tax Liabilities Current | €100.0K | €1.1M |
| Deferred Tax Assets | €16.1M | €11.4M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €14.8M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €1.00 | — |
| Dividends Recognised As Distributions To Owners Per Share | €1.00 | €12.50 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€1.4M | €200.0K |
| Equity and Liabilities | €629.5M | €648.5M |
| Expense From Sharebased Payment Transactions With Employees | €27.7M | €17.7M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €0 | -€100.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€100.0K | -€100.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €7.8M | €9.7M |
| Increase Decrease In Working Capital | €3.3M | -€4.1M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €20.0M | €15.0M |
| Increase Decrease Through Transfers and Other Changes Equity | -€100.0K | — |
| Increase Decrease Through Treasury Share Transactions | -€11.1M | -€21.5M |
| Intangible Assets Other Than Goodwill | €2.0M | €2.7M |
| Investment Property | €2.0M | €2.0M |
| Issued Capital | €15.7M | €15.7M |
| Noncurrent Provisions For Employee Benefits | €18.5M | €19.4M |
| Other Comprehensive Income | -€14.9M | €2.9M |
| Other Comprehensive Income Attributable To Noncontrolling Interests | -€300.0K | €0 |
| Other Comprehensive Income Attributable To Owners of Parent | -€14.6M | €2.9M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €0 | -€1.1M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€200.0K | -€400.0K |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €0 | -€1.0M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€14.8M | €4.2M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€100.0K | -€300.0K |
| Other Current Assets | €1.5M | €1.4M |
| Other Current Liabilities | €32.9M | €43.1M |
| Other Current Receivables | €26.6M | €29.7M |
| Other Finance Income Cost | -€100.0K | €2.1M |
| Other Inflows Outflows of Cash Classified As Investing Activities | €500.0K | €100.0K |
| Other Inflows Outflows of Cash Classified As Operating Activities | -€4.5M | -€12.3M |
| Other Longterm Provisions | €1.8M | €1.5M |
| Other Noncurrent Financial Assets | €14.5M | €14.2M |
| Retained Earnings Profit Loss For Reporting Period | €7.4M | €8.3M |
| Revenue From Contracts With Customers | €656.6M | €611.3M |
| Tax Expense Other Than Income Tax Expense | €900.0K | €1.0M |
| Trade and Other Current Payables To Trade Suppliers | €39.3M | €40.6M |
Methodology
Every line item above is a fact tagged in ASSYSTEM's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.