ASSURANCE 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.
ASSURANCE 2000
Largest movements
- Tangible fixed assets +€205,951
up €205,951 (+27.6%), from €744,866 to €950,817
of which Furniture and vehicles: +€124,729
- Intangible fixed assets -€81,790
down €81,790 (-96.1%), from €85,084 to €3,294
- Receivables within one year +€22,283
up €22,283 (+14.5%), from €153,851 to €176,134
of which Trade receivables: +€22,604
- Financial fixed assets +€15,000
up €15,000 (+90.9%), from €16,500 to €31,500
- Profit (loss) carried forward +€96,871
up €96,871 (+41.4%), from €234,265 to €331,136
- Provisions +€55,369
new in 2025: €55,369
- Current portion of long-term debt -€45,409
down €45,409 (-28.3%), from €160,300 to €114,890
- Other debts +€32,759
up €32,759 (+135%), from €24,320 to €57,078
- Debts after one year +€32,286
up €32,286 (+7.4%), from €436,445 to €468,731
- Gross operating margin +€56,857
up €56,857 (+7.2%), from €789,832 to €846,688
- Provisions +€55,369
new in 2025: €55,369
- Staff costs +€20,157
up €20,157 (+5.1%), from €393,752 to €413,909
- Taxes -€8,468
down €8,468 (-17.8%), from €47,619 to €39,151
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 | €1,157,803 | €1,305,160 | +€147,357 | +12.7% |
| Fixed assets | 21/28 | €846,450 | €985,611 | +€139,161 | +16.4% |
| Intangible fixed assets | 21 | €85,084 | €3,294 | -€81,790 | -96.1% |
| Tangible fixed assets | 22/27 | €744,866 | €950,817 | +€205,951 | +27.6% |
| Land and buildings | 22 | €653,413 | €741,183 | +€87,770 | +13.4% |
| Plant, machinery and equipment | 23 | €50,718 | €44,170 | -€6,549 | -12.9% |
| Furniture and vehicles | 24 | €40,735 | €165,464 | +€124,729 | +306% |
| Financial fixed assets | 28 | €16,500 | €31,500 | +€15,000 | +90.9% |
| Current assets | 29/58 | €311,353 | €319,550 | +€8,196 | +2.6% |
| Amounts receivable within one year | 40/41 | €153,851 | €176,134 | +€22,283 | +14.5% |
| Trade receivables | 40 | €153,037 | €175,641 | +€22,604 | +14.8% |
| Other amounts receivable | 41 | €815 | €493 | -€321 | -39.4% |
| Current investments | 50/53 | €11,530 | €2,553 | -€8,976 | -77.9% |
| Cash at bank and in hand | 54/58 | €122,777 | €129,743 | +€6,966 | +5.7% |
| Deferred charges and accrued income | 490/1 | €23,195 | €11,119 | -€12,076 | -52.1% |
| Total equity and liabilities | 10/49 | €1,157,803 | €1,305,160 | +€147,357 | +12.7% |
| Equity | 10/15 | €414,667 | €481,538 | +€66,871 | +16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €160,402 | €130,402 | -€30,000 | -18.7% |
| Tax-exempt reserves | 132 | €30,702 | €30,702 | = | 0.0% |
| Distributable reserves | 133 | €129,700 | €99,700 | -€30,000 | -23.1% |
| Profit (loss) carried forward | 14 | €234,265 | €331,136 | +€96,871 | +41.4% |
| Provisions and deferred taxes | 16 | - | €55,369 | +€55,369 | |
| Provisions for liabilities and charges | 160/5 | - | €55,369 | +€55,369 | |
| Taxes | 161 | - | €55,369 | +€55,369 | |
| Amounts payable | 17/49 | €743,136 | €768,253 | +€25,117 | +3.4% |
| Amounts payable after more than one year | 17 | €436,445 | €468,731 | +€32,286 | +7.4% |
| Financial debts | 170/4 | €436,445 | €468,731 | +€32,286 | +7.4% |
| Amounts payable within one year | 42/48 | €306,691 | €299,523 | -€7,169 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €160,300 | €114,890 | -€45,409 | -28.3% |
| Trade debts | 44 | €40,594 | €43,054 | +€2,460 | +6.1% |
| Suppliers | 440/4 | €40,594 | €43,054 | +€2,460 | +6.1% |
| Taxes, remuneration and social security | 45 | €81,478 | €84,500 | +€3,022 | +3.7% |
| Taxes | 450/3 | €21,017 | €30,800 | +€9,783 | +46.5% |
| Remuneration and social security | 454/9 | €60,461 | €53,700 | -€6,761 | -11.2% |
| Other amounts payable | 47/48 | €24,320 | €57,078 | +€32,759 | +135% |
| Non-recurring operating income | 76A | €14,288 | - | -€14,288 | |
| Remuneration, social security and pensions | 62 | €393,752 | €413,909 | +€20,157 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,827 | €174,584 | -€242 | -0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €55,369 | +€55,369 | |
| Other operating charges | 640/8 | €15,114 | €17,891 | +€2,777 | +18.4% |
| Non-recurring operating charges | 66A | €1,200 | - | -€1,200 | |
| Gross operating margin | 9900 | €789,832 | €846,688 | +€56,857 | +7.2% |
| Operating profit (loss) | 9901 | €204,939 | €184,935 | -€20,004 | -9.8% |
| Financial income | 75/76B | €208 | €24 | -€184 | -88.7% |
| Recurring financial income | 75 | €208 | €24 | -€184 | -88.7% |
| Financial charges | 65/66B | €23,144 | €18,937 | -€4,208 | -18.2% |
| Recurring financial charges | 65 | €23,144 | €18,937 | -€4,208 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €182,003 | €166,022 | -€15,981 | -8.8% |
| Income taxes | 67/77 | €47,619 | €39,151 | -€8,468 | -17.8% |
| Profit (loss) for the period | 9904 | €134,384 | €126,871 | -€7,513 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €134,384 | €126,871 | -€7,513 | -5.6% |
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.