ASSUR'PLAN: what changed
Two fiscal 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'PLAN
Largest movements
- Cash -€13,143
down €13,143 (-54.9%), from €23,947 to €10,804
mainly Other debts (-€10,000) and Net result for the year (-€2,668)
- Receivables within one year +€486
new in 2024: €486
- Other debts -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Profit (loss) carried forward -€2,668
down €2,668 (-13.8%), from -€19,267 to -€21,935
- Gross operating margin -€1,415
down €1,415 (-195.1%), from -€725 to -€2,141
- Other operating charges -€77
down €77 (-16.6%), from €464 to €387
- Financial charges +€40
up €40 (+40.0%), from €100 to €140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,947 | €11,290 | -€12,657 | -52.9% |
| Current assets | 29/58 | €23,947 | €11,290 | -€12,657 | -52.9% |
| Amounts receivable within one year | 40/41 | - | €486 | +€486 | |
| Trade receivables | 40 | - | €486 | +€486 | |
| Cash at bank and in hand | 54/58 | €23,947 | €10,804 | -€13,143 | -54.9% |
| Total equity and liabilities | 10/49 | €23,947 | €11,290 | -€12,657 | -52.9% |
| Equity | 10/15 | €13,733 | €11,066 | -€2,668 | -19.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,267 | -€21,935 | -€2,668 | -13.8% |
| Amounts payable | 17/49 | €10,214 | €225 | -€9,989 | -97.8% |
| Amounts payable within one year | 42/48 | €10,214 | €225 | -€9,989 | -97.8% |
| Trade debts | 44 | €214 | €225 | +€11 | +5.0% |
| Suppliers | 440/4 | €214 | €225 | +€11 | +5.0% |
| Other amounts payable | 47/48 | €10,000 | €0 | -€10,000 | -100.0% |
| Other operating charges | 640/8 | €464 | €387 | -€77 | -16.6% |
| Gross operating margin | 9900 | -€725 | -€2,141 | -€1,415 | -195.1% |
| Operating profit (loss) | 9901 | -€1,190 | -€2,528 | -€1,338 | -112.5% |
| Financial charges | 65/66B | €100 | €140 | +€40 | +40.0% |
| Recurring financial charges | 65 | €100 | €140 | +€40 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,290 | -€2,668 | -€1,378 | -106.8% |
| Profit (loss) for the period | 9904 | -€1,290 | -€2,668 | -€1,378 | -106.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,290 | -€2,668 | -€1,378 | -106.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.