Assurances Clerfeyt: 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.
Assurances Clerfeyt
Largest movements
- Cash +€10,994
up €10,994 (+6.0%), from €184,655 to €195,649
mainly Net result for the year (+€29,490) and Tax, wage and social debts (+€3,066)
- Reserves +€20,000
up €20,000 (+15.6%), from €128,360 to €148,360
of which Distributable reserves: +€20,000
- Profit (loss) carried forward -€10,510
down €10,510 (-33.5%), from €31,362 to €20,852
- Other debts -€4,581
down €4,581 (-22.4%), from €20,405 to €15,824
- Tax, wage and social debts +€3,066
up €3,066 (+86.0%), from €3,564 to €6,630
of which Taxes: +€1,566
- Gross operating margin -€20,157
down €20,157 (-30.8%), from €65,427 to €45,271
- Depreciation -€9,750
down €9,750 (-88.5%), from €11,020 to €1,270
- Taxes -€4,525
down €4,525 (-23.9%), from €18,903 to €14,378
- Financial income +€1,531
new in 2025: €1,531
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 | €190,881 | €199,508 | +€8,627 | +4.5% |
| Fixed assets | 21/28 | €5,130 | €3,860 | -€1,270 | -24.8% |
| Tangible fixed assets | 22/27 | €5,081 | €3,811 | -€1,270 | -25.0% |
| Plant, machinery and equipment | 23 | €5,081 | €3,811 | -€1,270 | -25.0% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €185,752 | €195,649 | +€9,897 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,097 | - | -€1,097 | |
| Other amounts receivable | 41 | €1,097 | - | -€1,097 | |
| Cash at bank and in hand | 54/58 | €184,655 | €195,649 | +€10,994 | +6.0% |
| Total equity and liabilities | 10/49 | €190,881 | €199,508 | +€8,627 | +4.5% |
| Equity | 10/15 | €165,922 | €175,412 | +€9,490 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,360 | €148,360 | +€20,000 | +15.6% |
| 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 | €126,500 | €146,500 | +€20,000 | +15.8% |
| Profit (loss) carried forward | 14 | €31,362 | €20,852 | -€10,510 | -33.5% |
| Amounts payable | 17/49 | €24,959 | €24,096 | -€863 | -3.5% |
| Amounts payable within one year | 42/48 | €24,959 | €24,096 | -€863 | -3.5% |
| Trade debts | 44 | €990 | €1,642 | +€652 | +65.8% |
| Suppliers | 440/4 | €990 | €1,642 | +€652 | +65.8% |
| Taxes, remuneration and social security | 45 | €3,564 | €6,630 | +€3,066 | +86.0% |
| Taxes | 450/3 | €3,564 | €5,130 | +€1,566 | +43.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €20,405 | €15,824 | -€4,581 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,020 | €1,270 | -€9,750 | -88.5% |
| Other operating charges | 640/8 | €1,604 | €1,604 | -€1 | 0.0% |
| Gross operating margin | 9900 | €65,427 | €45,271 | -€20,157 | -30.8% |
| Operating profit (loss) | 9901 | €52,803 | €42,396 | -€10,406 | -19.7% |
| Financial income | 75/76B | - | €1,531 | +€1,531 | |
| Recurring financial income | 75 | - | €1,531 | +€1,531 | |
| Financial charges | 65/66B | €45 | €60 | +€15 | +32.3% |
| Recurring financial charges | 65 | €45 | €60 | +€15 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €52,758 | €43,868 | -€8,889 | -16.8% |
| Income taxes | 67/77 | €18,903 | €14,378 | -€4,525 | -23.9% |
| Profit (loss) for the period | 9904 | €33,855 | €29,490 | -€4,365 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,855 | €29,490 | -€4,365 | -12.9% |
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 28 October 2026 via checked.be.