Aléas 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.
Aléas Assurances
Largest movements
- Tangible fixed assets -€26,486
down €26,486 (-29.4%), from €90,198 to €63,712
- Intangible fixed assets -€15,230
down €15,230 (-66.5%), from €22,901 to €7,671
- Receivables within one year -€12,973
down €12,973 (-15.8%), from €82,108 to €69,135
of which Trade receivables: -€11,049
- Cash +€11,937
up €11,937 (+20.2%), from €59,094 to €71,031
mainly Net result for the year (+€162,470) and Other debts (+€50,000)
- Debts after one year -€115,072
down €115,072 (-87.0%), from €132,313 to €17,240
of which Other amounts payable: -€100,000
- Other debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€12,470
up €12,470 (+36.4%), from €34,244 to €46,714
- Trade debts +€6,652
up €6,652 (+14.4%), from €46,313 to €52,966
- Tax, wage and social debts +€2,855
up €2,855 (+26.1%), from €10,957 to €13,812
- Gross operating margin +€19,477
up €19,477 (+4.8%), from €402,542 to €422,019
- Taxes +€5,997
up €5,997 (+10.9%), from €55,142 to €61,138
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.
Cash bridge derived
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 | €263,338 | €220,804 | -€42,534 | -16.2% |
| Fixed assets | 21/28 | €118,264 | €76,548 | -€41,716 | -35.3% |
| Intangible fixed assets | 21 | €22,901 | €7,671 | -€15,230 | -66.5% |
| Tangible fixed assets | 22/27 | €90,198 | €63,712 | -€26,486 | -29.4% |
| Furniture and vehicles | 24 | €44,622 | €32,296 | -€12,326 | -27.6% |
| Leasing and similar rights | 25 | €13,909 | €10,829 | -€3,080 | -22.1% |
| Other tangible fixed assets | 26 | €31,668 | €20,587 | -€11,081 | -35.0% |
| Financial fixed assets | 28 | €5,165 | €5,165 | = | 0.0% |
| Current assets | 29/58 | €145,074 | €144,256 | -€818 | -0.6% |
| Amounts receivable within one year | 40/41 | €82,108 | €69,135 | -€12,973 | -15.8% |
| Trade receivables | 40 | €69,547 | €58,498 | -€11,049 | -15.9% |
| Other amounts receivable | 41 | €12,561 | €10,637 | -€1,924 | -15.3% |
| Cash at bank and in hand | 54/58 | €59,094 | €71,031 | +€11,937 | +20.2% |
| Deferred charges and accrued income | 490/1 | €3,872 | €4,090 | +€218 | +5.6% |
| Total equity and liabilities | 10/49 | €263,338 | €220,804 | -€42,534 | -16.2% |
| Equity | 10/15 | €59,244 | €71,714 | +€12,470 | +21.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,244 | €46,714 | +€12,470 | +36.4% |
| Amounts payable | 17/49 | €204,094 | €149,090 | -€55,003 | -27.0% |
| Amounts payable after more than one year | 17 | €132,313 | €17,240 | -€115,072 | -87.0% |
| Financial debts | 170/4 | €32,313 | €17,240 | -€15,072 | -46.6% |
| Other amounts payable | 178/9 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts payable within one year | 42/48 | €71,781 | €131,850 | +€60,069 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | €14,511 | €15,072 | +€562 | +3.9% |
| Trade debts | 44 | €46,313 | €52,966 | +€6,652 | +14.4% |
| Suppliers | 440/4 | €46,313 | €52,966 | +€6,652 | +14.4% |
| Taxes, remuneration and social security | 45 | €10,957 | €13,812 | +€2,855 | +26.1% |
| Remuneration and social security | 454/9 | €10,957 | €13,812 | +€2,855 | +26.1% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €140,111 | €141,966 | +€1,856 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,422 | €41,716 | +€294 | +0.7% |
| Other operating charges | 640/8 | €16,118 | €13,787 | -€2,331 | -14.5% |
| Gross operating margin | 9900 | €402,542 | €422,019 | +€19,477 | +4.8% |
| Operating profit (loss) | 9901 | €204,891 | €224,550 | +€19,658 | +9.6% |
| Financial income | 75/76B | €1,043 | €908 | -€135 | -12.9% |
| Recurring financial income | 75 | €1,043 | €908 | -€135 | -12.9% |
| Financial charges | 65/66B | €2,443 | €1,850 | -€593 | -24.3% |
| Recurring financial charges | 65 | €2,443 | €1,850 | -€593 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €203,491 | €223,608 | +€20,117 | +9.9% |
| Income taxes | 67/77 | €55,142 | €61,138 | +€5,997 | +10.9% |
| Profit (loss) for the period | 9904 | €148,350 | €162,470 | +€14,120 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €148,350 | €162,470 | +€14,120 | +9.5% |
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 10 October 2026 via checked.be.