A.O.D. ASSURANCES: 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.
A.O.D. ASSURANCES
Largest movements
- Deferred charges and accrued income -€20,132
down €20,132 (-90.7%), from €22,195 to €2,063
- Receivables within one year +€10,942
up €10,942 (+45.8%), from €23,895 to €34,837
- Cash +€1,652
up €1,652 (+52.4%), from €3,155 to €4,806
mainly Deferred charges and accrued income (+€20,132) and Tax, wage and social debts (+€6,835)
- Other debts -€10,317
down €10,317 (-39.3%), from €26,238 to €15,921
- Tax, wage and social debts +€6,835
up €6,835 (+32.8%), from €20,835 to €27,670
of which Remuneration and social security: +€3,726
- Profit (loss) carried forward -€5,038
down €5,038 (-11.0%), from -€45,714 to -€50,752
- Trade debts +€1,873
up €1,873 (+243%), from €771 to €2,644
- Short-term financial debts -€891
down €891 (-4.2%), from €21,122 to €20,232
- Gross operating margin -€5,674
down €5,674 (-19.7%), from €28,836 to €23,162
- Staff costs +€1,586
up €1,586 (+6.4%), from €24,714 to €26,301
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 | €49,378 | €41,840 | -€7,538 | -15.3% |
| Fixed assets | 21/28 | €133 | €133 | = | 0.0% |
| Financial fixed assets | 28 | €133 | €133 | = | 0.0% |
| Current assets | 29/58 | €49,245 | €41,707 | -€7,538 | -15.3% |
| Amounts receivable within one year | 40/41 | €23,895 | €34,837 | +€10,942 | +45.8% |
| Trade receivables | 40 | €23,895 | €34,837 | +€10,942 | +45.8% |
| Cash at bank and in hand | 54/58 | €3,155 | €4,806 | +€1,652 | +52.4% |
| Deferred charges and accrued income | 490/1 | €22,195 | €2,063 | -€20,132 | -90.7% |
| Total equity and liabilities | 10/49 | €49,378 | €41,840 | -€7,538 | -15.3% |
| Equity | 10/15 | -€19,589 | -€24,627 | -€5,038 | -25.7% |
| Contributions | 10/11 | €23,750 | €23,750 | = | 0.0% |
| Reserves | 13 | €2,375 | €2,375 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,375 | €2,375 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,375 | €2,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,714 | -€50,752 | -€5,038 | -11.0% |
| Amounts payable | 17/49 | €68,967 | €66,467 | -€2,500 | -3.6% |
| Amounts payable within one year | 42/48 | €68,967 | €66,467 | -€2,500 | -3.6% |
| Financial debts | 43 | €21,122 | €20,232 | -€891 | -4.2% |
| Credit institutions | 430/8 | €21,122 | €20,232 | -€891 | -4.2% |
| Trade debts | 44 | €771 | €2,644 | +€1,873 | +243% |
| Suppliers | 440/4 | €771 | €2,644 | +€1,873 | +243% |
| Taxes, remuneration and social security | 45 | €20,835 | €27,670 | +€6,835 | +32.8% |
| Taxes | 450/3 | €10,521 | €13,630 | +€3,109 | +29.6% |
| Remuneration and social security | 454/9 | €10,314 | €14,040 | +€3,726 | +36.1% |
| Other amounts payable | 47/48 | €26,238 | €15,921 | -€10,317 | -39.3% |
| Remuneration, social security and pensions | 62 | €24,714 | €26,301 | +€1,586 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | -€0 | |
| Other operating charges | 640/8 | €763 | €615 | -€148 | -19.4% |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | €28,836 | €23,162 | -€5,674 | -19.7% |
| Operating profit (loss) | 9901 | -€6,641 | -€3,754 | +€2,888 | +43.5% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €1,184 | €1,285 | +€101 | +8.5% |
| Recurring financial charges | 65 | €1,184 | €1,285 | +€101 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,771 | -€5,038 | +€2,732 | +35.2% |
| Profit (loss) for the period | 9904 | -€7,771 | -€5,038 | +€2,732 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,771 | -€5,038 | +€2,732 | +35.2% |
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 21 October 2026 via checked.be.