ASSURANCES CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€52,147
new in 2025: €52,147
- Receivables within one year -€6,283
down €6,283 (-29.1%), from €21,565 to €15,282
- Cash +€4,323
up €4,323 (+106%), from €4,095 to €8,419
mainly Debts after one year (+€30,319) and Net result for the year (+€28,389)
- Deferred charges and accrued income -€2,664
down €2,664 (-21.1%), from €12,642 to €9,977
- Debts after one year +€30,319
up €30,319 (+1,006%), from €3,013 to €33,332
- Profit (loss) carried forward +€28,389
up €28,389, from -€8,391 to €19,998
- Current portion of long-term debt -€20,256
down €20,256 (-56.7%), from €35,756 to €15,500
- Tax, wage and social debts +€10,622
new in 2025: €10,622
- Trade debts -€1,551
down €1,551 (-74.4%), from €2,085 to €535
- Gross operating margin +€18,834
up €18,834 (+53.7%), from €35,054 to €53,888
- Taxes +€13,637
new in 2025: €13,637
- Depreciation +€11,014
new in 2025: €11,014
- Financial charges -€648
down €648 (-30.7%), from €2,112 to €1,464
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 | €39,663 | €87,186 | +€47,524 | +120% |
| Fixed assets | 21/28 | €1,361 | €53,508 | +€52,147 | +3,831% |
| Tangible fixed assets | 22/27 | - | €52,147 | +€52,147 | |
| Furniture and vehicles | 24 | - | €52,147 | +€52,147 | |
| Financial fixed assets | 28 | €1,361 | €1,361 | = | 0.0% |
| Current assets | 29/58 | €38,302 | €33,678 | -€4,623 | -12.1% |
| Amounts receivable within one year | 40/41 | €21,565 | €15,282 | -€6,283 | -29.1% |
| Other amounts receivable | 41 | €21,565 | €15,282 | -€6,283 | -29.1% |
| Cash at bank and in hand | 54/58 | €4,095 | €8,419 | +€4,323 | +106% |
| Deferred charges and accrued income | 490/1 | €12,642 | €9,977 | -€2,664 | -21.1% |
| Total equity and liabilities | 10/49 | €39,663 | €87,186 | +€47,524 | +120% |
| Equity | 10/15 | -€2,191 | €26,198 | +€28,389 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,391 | €19,998 | +€28,389 | |
| Amounts payable | 17/49 | €41,854 | €60,988 | +€19,134 | +45.7% |
| Amounts payable after more than one year | 17 | €3,013 | €33,332 | +€30,319 | +1,006% |
| Financial debts | 170/4 | €3,013 | €33,332 | +€30,319 | +1,006% |
| Amounts payable within one year | 42/48 | €38,841 | €27,656 | -€11,185 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €35,756 | €15,500 | -€20,256 | -56.7% |
| Trade debts | 44 | €2,085 | €535 | -€1,551 | -74.4% |
| Suppliers | 440/4 | €2,085 | €535 | -€1,551 | -74.4% |
| Taxes, remuneration and social security | 45 | - | €10,622 | +€10,622 | |
| Taxes | 450/3 | - | €10,622 | +€10,622 | |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,014 | +€11,014 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €183 | +€183 | |
| Gross operating margin | 9900 | €35,054 | €53,888 | +€18,834 | +53.7% |
| Operating profit (loss) | 9901 | €35,054 | €42,691 | +€7,637 | +21.8% |
| Financial income | 75/76B | €551 | €799 | +€248 | +45.1% |
| Recurring financial income | 75 | €551 | €799 | +€248 | +45.1% |
| Financial charges | 65/66B | €2,112 | €1,464 | -€648 | -30.7% |
| Recurring financial charges | 65 | €2,112 | €1,464 | -€648 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €33,493 | €42,027 | +€8,534 | +25.5% |
| Income taxes | 67/77 | - | €13,637 | +€13,637 | |
| Profit (loss) for the period | 9904 | €33,493 | €28,389 | -€5,103 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,493 | €28,389 | -€5,103 | -15.2% |
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 14 October 2026 via checked.be.