ASSURA'DIELS: 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.
ASSURA'DIELS
Largest movements
- Cash -€63,303
down €63,303 (-28.9%), from €219,158 to €155,855
mainly Contributions, distributions and other (-€189,074) and Other debts (-€69,743)
- Tangible fixed assets -€13,399
down €13,399 (-6.9%), from €193,662 to €180,262
- Other debts -€69,743
down €69,743 (-24.6%), from €283,755 to €214,011
- Debts after one year -€13,737
down €13,737 (-11.5%), from €118,941 to €105,204
- Tax, wage and social debts +€5,397
up €5,397 (+49.1%), from €10,988 to €16,385
of which Taxes: +€4,834
- Gross operating margin +€30,525
up €30,525 (+8.8%), from €346,302 to €376,826
- Taxes +€6,816
up €6,816 (+14.2%), from €48,018 to €54,834
- Staff costs +€5,985
up €5,985 (+5.7%), from €105,230 to €111,215
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 | €452,782 | €375,022 | -€77,760 | -17.2% |
| Fixed assets | 21/28 | €194,053 | €180,654 | -€13,399 | -6.9% |
| Tangible fixed assets | 22/27 | €193,662 | €180,262 | -€13,399 | -6.9% |
| Land and buildings | 22 | €167,087 | €161,085 | -€6,001 | -3.6% |
| Plant, machinery and equipment | 23 | €3,750 | €2,894 | -€856 | -22.8% |
| Furniture and vehicles | 24 | €22,825 | €16,283 | -€6,542 | -28.7% |
| Financial fixed assets | 28 | €392 | €392 | = | 0.0% |
| Current assets | 29/58 | €258,729 | €194,368 | -€64,361 | -24.9% |
| Amounts receivable within one year | 40/41 | €4,451 | €1,982 | -€2,469 | -55.5% |
| Other amounts receivable | 41 | €4,451 | €1,982 | -€2,469 | -55.5% |
| Cash at bank and in hand | 54/58 | €219,158 | €155,855 | -€63,303 | -28.9% |
| Deferred charges and accrued income | 490/1 | €35,120 | €36,532 | +€1,412 | +4.0% |
| Total equity and liabilities | 10/49 | €452,782 | €375,022 | -€77,760 | -17.2% |
| Equity | 10/15 | €20,451 | €20,451 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Amounts payable | 17/49 | €432,331 | €354,571 | -€77,760 | -18.0% |
| Amounts payable after more than one year | 17 | €118,941 | €105,204 | -€13,737 | -11.5% |
| Financial debts | 170/4 | €118,941 | €105,204 | -€13,737 | -11.5% |
| Amounts payable within one year | 42/48 | €313,390 | €249,338 | -€64,052 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €13,210 | €13,737 | +€528 | +4.0% |
| Trade debts | 44 | €5,438 | €5,205 | -€233 | -4.3% |
| Suppliers | 440/4 | €5,438 | €5,205 | -€233 | -4.3% |
| Taxes, remuneration and social security | 45 | €10,988 | €16,385 | +€5,397 | +49.1% |
| Taxes | 450/3 | - | €4,834 | +€4,834 | |
| Remuneration and social security | 454/9 | €10,988 | €11,550 | +€562 | +5.1% |
| Other amounts payable | 47/48 | €283,755 | €214,011 | -€69,743 | -24.6% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Remuneration, social security and pensions | 62 | €105,230 | €111,215 | +€5,985 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,784 | €14,366 | -€417 | -2.8% |
| Other operating charges | 640/8 | €2,016 | €1,922 | -€95 | -4.7% |
| Non-recurring operating charges | 66A | €743 | - | -€743 | |
| Gross operating margin | 9900 | €346,302 | €376,826 | +€30,525 | +8.8% |
| Operating profit (loss) | 9901 | €223,529 | €249,323 | +€25,794 | +11.5% |
| Financial charges | 65/66B | €7,209 | €5,415 | -€1,794 | -24.9% |
| Recurring financial charges | 65 | €7,209 | €5,415 | -€1,794 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €216,321 | €243,909 | +€27,588 | +12.8% |
| Income taxes | 67/77 | €48,018 | €54,834 | +€6,816 | +14.2% |
| Profit (loss) for the period | 9904 | €168,302 | €189,074 | +€20,772 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €168,302 | €189,074 | +€20,772 | +12.3% |
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 26 October 2026 via checked.be.