ASB ASSUR: 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.
ASB ASSUR
Largest movements
- Current investments +€100,870
up €100,870 (+100.5%), from €100,404 to €201,274
- Cash -€91,570
down €91,570 (-74.9%), from €122,336 to €30,766
mainly Contributions, distributions and other (-€379,043) and Current investments (-€100,870)
- Intangible fixed assets -€54,652
down €54,652 (-17.6%), from €310,447 to €255,795
- Other debts +€158,971
up €158,971 (+72.2%), from €220,237 to €379,208
- Reserves -€135,000
down €135,000 (-98.6%), from €136,860 to €1,860
of which Distributable reserves: -€133,140
- Profit (loss) carried forward -€77,691
no longer reported in 2025 (was €77,691)
- Tax, wage and social debts +€11,499
up €11,499 (+35.2%), from €32,639 to €44,138
of which Remuneration and social security: +€7,654
- Staff costs +€61,737
up €61,737 (+59.2%), from €104,203 to €165,940
- Gross operating margin +€54,878
up €54,878 (+13.7%), from €400,509 to €455,387
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 | €562,856 | €523,512 | -€39,344 | -7.0% |
| Fixed assets | 21/28 | €319,300 | €264,692 | -€54,608 | -17.1% |
| Intangible fixed assets | 21 | €310,447 | €255,795 | -€54,652 | -17.6% |
| Tangible fixed assets | 22/27 | €6,453 | €6,497 | +€44 | +0.7% |
| Furniture and vehicles | 24 | €4,377 | €3,623 | -€754 | -17.2% |
| Other tangible fixed assets | 26 | €2,076 | €2,874 | +€798 | +38.4% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €243,556 | €258,820 | +€15,264 | +6.3% |
| Amounts receivable within one year | 40/41 | €3,754 | €6,207 | +€2,453 | +65.3% |
| Trade receivables | 40 | - | €5,800 | +€5,800 | |
| Other amounts receivable | 41 | €3,754 | €407 | -€3,347 | -89.2% |
| Current investments | 50/53 | €100,404 | €201,274 | +€100,870 | +100.5% |
| Cash at bank and in hand | 54/58 | €122,336 | €30,766 | -€91,570 | -74.9% |
| Deferred charges and accrued income | 490/1 | €17,062 | €20,573 | +€3,511 | +20.6% |
| Total equity and liabilities | 10/49 | €562,856 | €523,512 | -€39,344 | -7.0% |
| Equity | 10/15 | €226,951 | €14,260 | -€212,691 | -93.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €136,860 | €1,860 | -€135,000 | -98.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €135,000 | €1,860 | -€133,140 | -98.6% |
| Profit (loss) carried forward | 14 | €77,691 | - | -€77,691 | |
| Amounts payable | 17/49 | €335,905 | €509,252 | +€173,347 | +51.6% |
| Amounts payable within one year | 42/48 | €335,905 | €509,252 | +€173,347 | +51.6% |
| Trade debts | 44 | €83,029 | €85,906 | +€2,877 | +3.5% |
| Suppliers | 440/4 | €83,029 | €85,906 | +€2,877 | +3.5% |
| Taxes, remuneration and social security | 45 | €32,639 | €44,138 | +€11,499 | +35.2% |
| Taxes | 450/3 | €21,213 | €25,058 | +€3,845 | +18.1% |
| Remuneration and social security | 454/9 | €11,426 | €19,080 | +€7,654 | +67.0% |
| Other amounts payable | 47/48 | €220,237 | €379,208 | +€158,971 | +72.2% |
| Remuneration, social security and pensions | 62 | €104,203 | €165,940 | +€61,737 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,026 | €57,683 | -€1,343 | -2.3% |
| Other operating charges | 640/8 | €4,368 | €4,664 | +€296 | +6.8% |
| Non-recurring operating charges | 66A | - | €2,643 | +€2,643 | |
| Gross operating margin | 9900 | €400,509 | €455,387 | +€54,878 | +13.7% |
| Operating profit (loss) | 9901 | €232,912 | €224,457 | -€8,455 | -3.6% |
| Financial income | 75/76B | €639 | €1,242 | +€603 | +94.4% |
| Recurring financial income | 75 | €639 | €1,242 | +€603 | +94.4% |
| Financial charges | 65/66B | €151 | €129 | -€22 | -14.6% |
| Recurring financial charges | 65 | €151 | €129 | -€22 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €233,400 | €225,570 | -€7,830 | -3.4% |
| Income taxes | 67/77 | €61,405 | €59,218 | -€2,187 | -3.6% |
| Profit (loss) for the period | 9904 | €171,995 | €166,352 | -€5,643 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €171,995 | €166,352 | -€5,643 | -3.3% |
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 9 October 2026 via checked.be.