Assurances Christine André: what changed
Assurances Christine André
Largest movements
- Cash +€72,115
up €72,115 (+160%), from €44,956 to €117,071
mainly Net result for the year (+€78,279) and Tax, wage and social debts (+€4,712)
- Receivables within one year +€11,813
up €11,813 (+69.7%), from €16,950 to €28,763
of which Other amounts receivable: +€15,201
- Receivables after one year -€4,600
no longer reported in 2025 (was €4,600)
- Reserves +€78,279
up €78,279 (+172%), from €45,535 to €123,813
of which Distributable reserves: +€78,279
- Tax, wage and social debts +€4,712
up €4,712 (+130%), from €3,628 to €8,340
- Trade debts -€3,178
down €3,178 (-99.5%), from €3,196 to €17
- Other debts -€1,881
no longer reported in 2025 (was €1,881)
- Financial income +€101,873
up €101,873 (+80,101%), from €127 to €102,000
of which Non-recurring financial income: +€102,000
- Taxes +€34,079
up €34,079 (+835%), from €4,080 to €38,160
- Gross operating margin +€5,049
up €5,049 (+47.1%), from €10,722 to €15,771
- Other operating charges -€424
down €424 (-56.9%), from €746 to €321
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 | €68,345 | €146,269 | +€77,924 | +114% |
| Fixed assets | 21/28 | €1,294 | €435 | -€859 | -66.4% |
| Tangible fixed assets | 22/27 | €1,294 | €435 | -€859 | -66.4% |
| Plant, machinery and equipment | 23 | €483 | - | -€483 | |
| Furniture and vehicles | 24 | €811 | €435 | -€376 | -46.3% |
| Current assets | 29/58 | €67,051 | €145,834 | +€78,783 | +117% |
| Amounts receivable after more than one year | 29 | €4,600 | - | -€4,600 | |
| Other amounts receivable | 291 | €4,600 | - | -€4,600 | |
| Amounts receivable within one year | 40/41 | €16,950 | €28,763 | +€11,813 | +69.7% |
| Trade receivables | 40 | €3,388 | - | -€3,388 | |
| Other amounts receivable | 41 | €13,562 | €28,763 | +€15,201 | +112% |
| Cash at bank and in hand | 54/58 | €44,956 | €117,071 | +€72,115 | +160% |
| Deferred charges and accrued income | 490/1 | €545 | - | -€545 | |
| Total equity and liabilities | 10/49 | €68,345 | €146,269 | +€77,924 | +114% |
| Equity | 10/15 | €57,935 | €136,213 | +€78,279 | +135% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,535 | €123,813 | +€78,279 | +172% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,675 | €121,953 | +€78,279 | +179% |
| Amounts payable | 17/49 | €10,410 | €10,056 | -€355 | -3.4% |
| Amounts payable within one year | 42/48 | €10,410 | €10,056 | -€355 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €1,706 | €1,699 | -€7 | -0.4% |
| Trade debts | 44 | €3,196 | €17 | -€3,178 | -99.5% |
| Suppliers | 440/4 | €3,196 | €17 | -€3,178 | -99.5% |
| Taxes, remuneration and social security | 45 | €3,628 | €8,340 | +€4,712 | +130% |
| Taxes | 450/3 | €3,628 | €8,340 | +€4,712 | +130% |
| Other amounts payable | 47/48 | €1,881 | - | -€1,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €859 | +€125 | +17.1% |
| Other operating charges | 640/8 | €746 | €321 | -€424 | -56.9% |
| Gross operating margin | 9900 | €10,722 | €15,771 | +€5,049 | +47.1% |
| Operating profit (loss) | 9901 | €9,243 | €14,591 | +€5,348 | +57.9% |
| Financial income | 75/76B | €127 | €102,000 | +€101,873 | +80,101% |
| Recurring financial income | 75 | €127 | €102,000 | +€101,873 | +80,101% |
| Non-recurring financial income | 76B | - | €102,000 | +€102,000 | |
| Financial charges | 65/66B | €172 | €153 | -€20 | -11.5% |
| Recurring financial charges | 65 | €172 | €153 | -€20 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €9,198 | €116,439 | +€107,241 | +1,166% |
| Income taxes | 67/77 | €4,080 | €38,160 | +€34,079 | +835% |
| Profit (loss) for the period | 9904 | €5,117 | €78,279 | +€73,162 | +1,430% |
| Profit (loss) for the period to be appropriated | 9905 | €5,117 | €78,279 | +€73,162 | +1,430% |
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.