ABCD Assurfinances: 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.
ABCD Assurfinances
Largest movements
- Deferred charges and accrued income -€215,458
down €215,458 (-99.3%), from €217,042 to €1,584
- Current investments +€73,603
up €73,603 (+16.4%), from €450,000 to €523,603
- Cash +€52,553
up €52,553 (+729%), from €7,212 to €59,764
mainly Deferred charges and accrued income (+€215,458) and Depreciation (+€19,023)
- Tangible fixed assets -€10,478
down €10,478 (-16.0%), from €65,498 to €55,020
of which Furniture and vehicles: -€12,347
- Profit (loss) carried forward -€77,324
down €77,324 (-26.7%), from €289,957 to €212,633
- Tax, wage and social debts -€14,209
down €14,209 (-40.0%), from €35,506 to €21,296
- Gross operating margin -€195,636
down €195,636 (-59.9%), from €326,384 to €130,748
- Taxes -€34,828
down €34,828 (-99.2%), from €35,098 to €270
- Staff costs -€15,550
down €15,550 (-7.5%), from €207,998 to €192,448
- Financial income -€14,396
down €14,396 (-68.8%), from €20,930 to €6,534
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 | €803,174 | €703,660 | -€99,514 | -12.4% |
| Fixed assets | 21/28 | €65,498 | €55,020 | -€10,478 | -16.0% |
| Tangible fixed assets | 22/27 | €65,498 | €55,020 | -€10,478 | -16.0% |
| Plant, machinery and equipment | 23 | €3,354 | €2,798 | -€557 | -16.6% |
| Furniture and vehicles | 24 | €36,606 | €24,259 | -€12,347 | -33.7% |
| Other tangible fixed assets | 26 | €25,537 | €27,963 | +€2,426 | +9.5% |
| Current assets | 29/58 | €737,677 | €648,640 | -€89,037 | -12.1% |
| Amounts receivable within one year | 40/41 | €63,423 | €63,689 | +€266 | +0.4% |
| Trade receivables | 40 | €46,295 | €44,870 | -€1,425 | -3.1% |
| Other amounts receivable | 41 | €17,128 | €18,819 | +€1,691 | +9.9% |
| Current investments | 50/53 | €450,000 | €523,603 | +€73,603 | +16.4% |
| Cash at bank and in hand | 54/58 | €7,212 | €59,764 | +€52,553 | +729% |
| Deferred charges and accrued income | 490/1 | €217,042 | €1,584 | -€215,458 | -99.3% |
| Total equity and liabilities | 10/49 | €803,174 | €703,660 | -€99,514 | -12.4% |
| Equity | 10/15 | €749,259 | €671,935 | -€77,324 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €453,102 | €453,102 | = | 0.0% |
| 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 | €54,342 | €54,342 | = | 0.0% |
| Distributable reserves | 133 | €396,900 | €396,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,957 | €212,633 | -€77,324 | -26.7% |
| Amounts payable | 17/49 | €53,915 | €31,725 | -€22,190 | -41.2% |
| Amounts payable within one year | 42/48 | €53,831 | €31,725 | -€22,106 | -41.1% |
| Trade debts | 44 | €5,094 | €3,792 | -€1,302 | -25.6% |
| Suppliers | 440/4 | €5,094 | €3,792 | -€1,302 | -25.6% |
| Taxes, remuneration and social security | 45 | €35,506 | €21,296 | -€14,209 | -40.0% |
| Remuneration and social security | 454/9 | €35,506 | €21,296 | -€14,209 | -40.0% |
| Other amounts payable | 47/48 | €13,231 | €6,636 | -€6,594 | -49.8% |
| Accrued charges and deferred income | 492/3 | €84 | - | -€84 | |
| Remuneration, social security and pensions | 62 | €207,998 | €192,448 | -€15,550 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,150 | €19,023 | -€2,127 | -10.1% |
| Other operating charges | 640/8 | €2,192 | €2,147 | -€46 | -2.1% |
| Gross operating margin | 9900 | €326,384 | €130,748 | -€195,636 | -59.9% |
| Operating profit (loss) | 9901 | €95,044 | -€82,870 | -€177,914 | |
| Financial income | 75/76B | €20,930 | €6,534 | -€14,396 | -68.8% |
| Recurring financial income | 75 | €20,930 | €6,534 | -€14,396 | -68.8% |
| Financial charges | 65/66B | €224 | €719 | +€495 | +221% |
| Recurring financial charges | 65 | €224 | €719 | +€495 | +221% |
| Profit (loss) for the period before taxes | 9903 | €115,751 | -€77,054 | -€192,805 | |
| Income taxes | 67/77 | €35,098 | €270 | -€34,828 | -99.2% |
| Profit (loss) for the period | 9904 | €80,652 | -€77,324 | -€157,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,652 | -€77,324 | -€157,976 |
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 18 October 2026 via checked.be.