ASSUR 2000: 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.
ASSUR 2000
Largest movements
- Receivables within one year -€61,176
down €61,176 (-20.7%), from €295,824 to €234,648
- Other debts -€39,966
down €39,966 (-19.1%), from €208,785 to €168,819
- Short-term financial debts -€22,530
down €22,530 (-35.1%), from €64,127 to €41,598
- Tax, wage and social debts +€4,139
up €4,139 (+67.2%), from €6,162 to €10,302
- Gross operating margin +€24,780
up €24,780 (+12.2%), from €203,096 to €227,877
- Taxes +€7,154
up €7,154 (+14.7%), from €48,574 to €55,728
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 | €306,125 | €248,107 | -€58,018 | -19.0% |
| Fixed assets | 21/28 | €941 | €627 | -€314 | -33.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €941 | €627 | -€314 | -33.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €941 | €627 | -€314 | -33.3% |
| Current assets | 29/58 | €305,184 | €247,480 | -€57,704 | -18.9% |
| Amounts receivable within one year | 40/41 | €295,824 | €234,648 | -€61,176 | -20.7% |
| Other amounts receivable | 41 | €295,824 | €234,648 | -€61,176 | -20.7% |
| Cash at bank and in hand | 54/58 | €5,464 | €6,284 | +€820 | +15.0% |
| Deferred charges and accrued income | 490/1 | €3,896 | €6,549 | +€2,652 | +68.1% |
| Total equity and liabilities | 10/49 | €306,125 | €248,107 | -€58,018 | -19.0% |
| Equity | 10/15 | €27,050 | €27,050 | = | 0.0% |
| Contributions | 10/11 | €24,591 | €24,591 | = | 0.0% |
| Reserves | 13 | €2,459 | €2,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,459 | €2,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €279,075 | €221,057 | -€58,018 | -20.8% |
| Amounts payable within one year | 42/48 | €279,075 | €221,057 | -€58,018 | -20.8% |
| Financial debts | 43 | €64,127 | €41,598 | -€22,530 | -35.1% |
| Credit institutions | 430/8 | €64,127 | €41,598 | -€22,530 | -35.1% |
| Trade debts | 44 | €0 | €338 | +€338 | |
| Suppliers | 440/4 | €0 | €338 | +€338 | |
| Taxes, remuneration and social security | 45 | €6,162 | €10,302 | +€4,139 | +67.2% |
| Taxes | 450/3 | €6,162 | €10,302 | +€4,139 | +67.2% |
| Other amounts payable | 47/48 | €208,785 | €168,819 | -€39,966 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €314 | -€273 | -46.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €203,096 | €227,877 | +€24,780 | +12.2% |
| Operating profit (loss) | 9901 | €202,123 | €227,163 | +€25,041 | +12.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,023 | €7,216 | -€806 | -10.1% |
| Recurring financial charges | 65 | €8,023 | €7,216 | -€806 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €194,100 | €219,947 | +€25,847 | +13.3% |
| Income taxes | 67/77 | €48,574 | €55,728 | +€7,154 | +14.7% |
| Profit (loss) for the period | 9904 | €145,526 | €164,220 | +€18,693 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,526 | €164,220 | +€18,693 | +12.8% |
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 25 October 2026 via checked.be.