AAA CAPITALASSUR: 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.
AAA CAPITALASSUR
Largest movements
- Cash +€95,056
up €95,056 (+83.9%), from €113,245 to €208,300
mainly Depreciation (+€49,385) and Other debts (+€47,395)
- Intangible fixed assets -€47,529
no longer reported in 2025 (was €47,529)
- Deferred charges and accrued income -€7,415
down €7,415 (-71.6%), from €10,359 to €2,945
- Tangible fixed assets +€5,513
up €5,513 (+78.8%), from €6,996 to €12,508
of which Furniture and vehicles: +€4,725
- Receivables within one year +€5,051
up €5,051 (+16.4%), from €30,804 to €35,855
of which Trade receivables: +€9,405
- Other debts +€47,395
up €47,395 (+708%), from €6,690 to €54,085
- Short-term financial debts +€6,750
new in 2025: €6,750
- Accrued charges and deferred income -€5,246
no longer reported in 2025 (was €5,246)
- Trade debts -€4,614
down €4,614 (-29.5%), from €15,668 to €11,054
- Gross operating margin +€35,966
up €35,966 (+27.2%), from €132,401 to €168,367
- Staff costs +€13,455
up €13,455 (+23.5%), from €57,363 to €70,818
- Taxes +€4,393
up €4,393 (+28.9%), from €15,210 to €19,604
- Depreciation -€1,975
down €1,975 (-3.8%), from €51,360 to €49,385
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 | €373,096 | €423,772 | +€50,676 | +13.6% |
| Fixed assets | 21/28 | €54,700 | €12,683 | -€42,017 | -76.8% |
| Intangible fixed assets | 21 | €47,529 | - | -€47,529 | |
| Tangible fixed assets | 22/27 | €6,996 | €12,508 | +€5,513 | +78.8% |
| Furniture and vehicles | 24 | €2,100 | €6,824 | +€4,725 | +225% |
| Other tangible fixed assets | 26 | €4,896 | €5,684 | +€788 | +16.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €318,396 | €411,089 | +€92,693 | +29.1% |
| Amounts receivable within one year | 40/41 | €30,804 | €35,855 | +€5,051 | +16.4% |
| Trade receivables | 40 | €25,980 | €35,385 | +€9,405 | +36.2% |
| Other amounts receivable | 41 | €4,824 | €470 | -€4,354 | -90.3% |
| Current investments | 50/53 | €163,989 | €163,989 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €113,245 | €208,300 | +€95,056 | +83.9% |
| Deferred charges and accrued income | 490/1 | €10,359 | €2,945 | -€7,415 | -71.6% |
| Total equity and liabilities | 10/49 | €373,096 | €423,772 | +€50,676 | +13.6% |
| Equity | 10/15 | €341,997 | €344,499 | +€2,501 | +0.7% |
| Contributions | 10/11 | €191,658 | €191,658 | = | 0.0% |
| Contributions outside capital | 11 | €191,658 | - | -€191,658 | |
| Other | 1109/19 | €191,658 | - | -€191,658 | |
| Reserves | 13 | €9,169 | €9,169 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,169 | €9,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,170 | €143,671 | +€2,501 | +1.8% |
| Amounts payable | 17/49 | €31,099 | €79,273 | +€48,174 | +155% |
| Amounts payable within one year | 42/48 | €25,853 | €79,273 | +€53,421 | +207% |
| Financial debts | 43 | - | €6,750 | +€6,750 | |
| Credit institutions | 430/8 | - | €6,750 | +€6,750 | |
| Trade debts | 44 | €15,668 | €11,054 | -€4,614 | -29.5% |
| Suppliers | 440/4 | €15,668 | €11,054 | -€4,614 | -29.5% |
| Taxes, remuneration and social security | 45 | €3,495 | €7,384 | +€3,889 | +111% |
| Taxes | 450/3 | - | €7,384 | +€7,384 | |
| Remuneration and social security | 454/9 | €3,495 | - | -€3,495 | |
| Other amounts payable | 47/48 | €6,690 | €54,085 | +€47,395 | +708% |
| Accrued charges and deferred income | 492/3 | €5,246 | - | -€5,246 | |
| Remuneration, social security and pensions | 62 | €57,363 | €70,818 | +€13,455 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,360 | €49,385 | -€1,975 | -3.8% |
| Other operating charges | 640/8 | €3,215 | €3,719 | +€504 | +15.7% |
| Gross operating margin | 9900 | €132,401 | €168,367 | +€35,966 | +27.2% |
| Operating profit (loss) | 9901 | €20,462 | €44,444 | +€23,982 | +117% |
| Financial income | 75/76B | €126 | €309 | +€183 | +145% |
| Recurring financial income | 75 | €126 | €309 | +€183 | +145% |
| Financial charges | 65/66B | €1,663 | €1,219 | -€443 | -26.7% |
| Recurring financial charges | 65 | €1,663 | €1,219 | -€443 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €18,926 | €43,534 | +€24,608 | +130% |
| Income taxes | 67/77 | €15,210 | €19,604 | +€4,393 | +28.9% |
| Profit (loss) for the period | 9904 | €3,716 | €23,930 | +€20,214 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €3,716 | €23,930 | +€20,214 | +544% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.