I don't think this will help You very much, but...
You have ofcourse tried the IDA menu command:
File / Produce file / Create ASM file ?
Anyway, I had just once a need to recompile a disassembled file. With my friend we were working on a port of something, and it ended up with my friend writting a disasembler based on NASM (ndisasm to be exact) source. AFAIR it didn't take him very much time.
Anyway, the disassembler was written in such a way that it produced code that could be recompiled without any changes using NASM.
Maybe writting a disasembler based on ndisasm source will work for You.
>>I wonder whether there is a possibility to make a working >>asm-file.
yes it is possible..
i wrote also a disassembler from scratch, which is possible to produce a nasm compileable source, from a with vc7 compiled c sources.
i was able to rebuild this way 200k a big driver and some dlls.... (i use this for obfuscation on asm level)
But this is only successful, when you have relocs in your PE-File, and a good compiler like vc7 which seperates code from data into different sections.
anyway to get this working... is a hard way and it works not for every pe-file ...of course