ASSURANCES BOUSMAN: what changed
ASSURANCES BOUSMAN
Largest movements
- Cash +€10,751
up €10,751 (+9.6%), from €112,161 to €122,912
mainly Net result for the year (+€17,709) and Depreciation (+€11,728)
- Receivables within one year +€8,721
up €8,721 (+39.2%), from €22,232 to €30,953
of which Other amounts receivable: +€5,919
- Tangible fixed assets -€7,976
down €7,976 (-5.5%), from €145,368 to €137,392
of which Furniture and vehicles: -€4,374
- Reserves +€16,949
up €16,949 (+8.2%), from €207,153 to €224,102
of which Distributable reserves: +€19,000
- Trade debts -€4,237
down €4,237 (-34.8%), from €12,169 to €7,932
- Gross operating margin -€19,229
down €19,229 (-13.3%), from €144,850 to €125,621
- Taxes -€5,909
down €5,909 (-33.4%), from €17,706 to €11,797
- Depreciation +€2,972
up €2,972 (+33.9%), from €8,756 to €11,728
- Staff costs -€1,861
down €1,861 (-2.3%), from €82,528 to €80,667
- Financial income +€1,487
up €1,487 (+8,997%), from €17 to €1,504
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,059 | €296,466 | +€13,407 | +4.7% |
| Fixed assets | 21/28 | €145,368 | €137,392 | -€7,976 | -5.5% |
| Tangible fixed assets | 22/27 | €145,368 | €137,392 | -€7,976 | -5.5% |
| Land and buildings | 22 | €135,859 | €132,257 | -€3,601 | -2.7% |
| Furniture and vehicles | 24 | €9,509 | €5,135 | -€4,374 | -46.0% |
| Current assets | 29/58 | €137,691 | €159,074 | +€21,383 | +15.5% |
| Amounts receivable within one year | 40/41 | €22,232 | €30,953 | +€8,721 | +39.2% |
| Trade receivables | 40 | €19,572 | €22,374 | +€2,802 | +14.3% |
| Other amounts receivable | 41 | €2,660 | €8,580 | +€5,919 | +222% |
| Cash at bank and in hand | 54/58 | €112,161 | €122,912 | +€10,751 | +9.6% |
| Deferred charges and accrued income | 490/1 | €3,298 | €5,209 | +€1,911 | +57.9% |
| Total equity and liabilities | 10/49 | €283,059 | €296,466 | +€13,407 | +4.7% |
| Equity | 10/15 | €244,786 | €262,495 | +€17,709 | +7.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €207,153 | €224,102 | +€16,949 | +8.2% |
| Tax-exempt reserves | 132 | €25,053 | €23,002 | -€2,051 | -8.2% |
| Distributable reserves | 133 | €182,100 | €201,100 | +€19,000 | +10.4% |
| Profit (loss) carried forward | 14 | €6,633 | €7,393 | +€760 | +11.5% |
| Provisions and deferred taxes | 16 | €8,346 | €7,663 | -€683 | -8.2% |
| Deferred taxes | 168 | €8,346 | €7,663 | -€683 | -8.2% |
| Amounts payable | 17/49 | €29,926 | €26,307 | -€3,619 | -12.1% |
| Amounts payable within one year | 42/48 | €29,926 | €26,307 | -€3,619 | -12.1% |
| Trade debts | 44 | €12,169 | €7,932 | -€4,237 | -34.8% |
| Suppliers | 440/4 | €12,169 | €7,932 | -€4,237 | -34.8% |
| Taxes, remuneration and social security | 45 | €15,590 | €18,376 | +€2,785 | +17.9% |
| Taxes | 450/3 | €4,397 | €4,434 | +€36 | +0.8% |
| Remuneration and social security | 454/9 | €11,193 | €13,942 | +€2,749 | +24.6% |
| Other amounts payable | 47/48 | €2,166 | - | -€2,166 | |
| Non-recurring operating income | 76A | €1,537 | €784 | -€753 | -49.0% |
| Remuneration, social security and pensions | 62 | €82,528 | €80,667 | -€1,861 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,756 | €11,728 | +€2,972 | +33.9% |
| Other operating charges | 640/8 | €3,305 | €3,457 | +€152 | +4.6% |
| Non-recurring operating charges | 66A | €587 | €1,806 | +€1,219 | +208% |
| Gross operating margin | 9900 | €144,850 | €125,621 | -€19,229 | -13.3% |
| Operating profit (loss) | 9901 | €49,674 | €27,963 | -€21,711 | -43.7% |
| Financial income | 75/76B | €17 | €1,504 | +€1,487 | +8,997% |
| Recurring financial income | 75 | €17 | €1,504 | +€1,487 | +8,997% |
| Financial charges | 65/66B | €136 | €644 | +€508 | +373% |
| Recurring financial charges | 65 | €136 | €644 | +€508 | +373% |
| Profit (loss) for the period before taxes | 9903 | €49,555 | €28,823 | -€20,732 | -41.8% |
| Transfer from deferred taxes | 780 | €683 | €683 | = | 0.0% |
| Income taxes | 67/77 | €17,706 | €11,797 | -€5,909 | -33.4% |
| Profit (loss) for the period | 9904 | €32,532 | €17,709 | -€14,823 | -45.6% |
| Transfer from tax-exempt reserves | 789 | €2,051 | €2,051 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,583 | €19,760 | -€14,823 | -42.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.