Assurances Debey: 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 Debey
Largest movements
- Current investments +€100,600
up €100,600 (+201%), from €50,000 to €150,600
- Cash -€31,258
down €31,258 (-26.5%), from €117,787 to €86,528
mainly Contributions, distributions and other (-€160,000) and Current investments (-€100,600)
- Receivables within one year +€9,077
up €9,077 (+17.6%), from €51,653 to €60,730
of which Trade receivables: +€6,763
- Tangible fixed assets -€5,334
down €5,334 (-9.1%), from €58,407 to €53,074
of which Furniture and vehicles: -€5,673
- Profit (loss) carried forward +€35,548
up €35,548 (+56.9%), from €62,515 to €98,063
- Reserves +€21,050
up €21,050 (+43.0%), from €49,000 to €70,050
of which Tax-exempt reserves: +€21,050
- Other debts +€10,135
up €10,135 (+6.8%), from €150,000 to €160,135
- Gross operating margin +€20,685
up €20,685 (+5.4%), from €384,678 to €405,363
- Staff costs +€14,998
up €14,998 (+19.6%), from €76,436 to €91,434
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 | €296,432 | €366,393 | +€69,961 | +23.6% |
| Fixed assets | 21/28 | €60,585 | €54,042 | -€6,544 | -10.8% |
| Intangible fixed assets | 21 | €2,178 | €968 | -€1,210 | -55.6% |
| Tangible fixed assets | 22/27 | €58,407 | €53,074 | -€5,334 | -9.1% |
| Plant, machinery and equipment | 23 | €6,856 | €5,474 | -€1,382 | -20.2% |
| Furniture and vehicles | 24 | €46,355 | €40,682 | -€5,673 | -12.2% |
| Other tangible fixed assets | 26 | €5,197 | €6,918 | +€1,721 | +33.1% |
| Current assets | 29/58 | €235,846 | €312,351 | +€76,505 | +32.4% |
| Amounts receivable within one year | 40/41 | €51,653 | €60,730 | +€9,077 | +17.6% |
| Trade receivables | 40 | €36,107 | €42,871 | +€6,763 | +18.7% |
| Other amounts receivable | 41 | €15,546 | €17,860 | +€2,313 | +14.9% |
| Current investments | 50/53 | €50,000 | €150,600 | +€100,600 | +201% |
| Cash at bank and in hand | 54/58 | €117,787 | €86,528 | -€31,258 | -26.5% |
| Deferred charges and accrued income | 490/1 | €16,406 | €14,492 | -€1,914 | -11.7% |
| Total equity and liabilities | 10/49 | €296,432 | €366,393 | +€69,961 | +23.6% |
| Equity | 10/15 | €131,515 | €188,113 | +€56,598 | +43.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €49,000 | €70,050 | +€21,050 | +43.0% |
| Tax-exempt reserves | 132 | €42,100 | €63,150 | +€21,050 | +50.0% |
| Distributable reserves | 133 | €6,900 | €6,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,515 | €98,063 | +€35,548 | +56.9% |
| Amounts payable | 17/49 | €164,916 | €178,280 | +€13,363 | +8.1% |
| Amounts payable within one year | 42/48 | €164,832 | €178,274 | +€13,442 | +8.2% |
| Financial debts | 43 | €22 | €30 | +€8 | +34.6% |
| Credit institutions | 430/8 | €22 | €30 | +€8 | +34.6% |
| Trade debts | 44 | €8,703 | €8,550 | -€153 | -1.8% |
| Suppliers | 440/4 | €8,703 | €8,550 | -€153 | -1.8% |
| Taxes, remuneration and social security | 45 | €6,107 | €9,559 | +€3,452 | +56.5% |
| Taxes | 450/3 | €240 | €9 | -€230 | -96.1% |
| Remuneration and social security | 454/9 | €5,867 | €9,549 | +€3,682 | +62.8% |
| Other amounts payable | 47/48 | €150,000 | €160,135 | +€10,135 | +6.8% |
| Accrued charges and deferred income | 492/3 | €84 | €6 | -€78 | -92.9% |
| Remuneration, social security and pensions | 62 | €76,436 | €91,434 | +€14,998 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,545 | €16,334 | +€789 | +5.1% |
| Other operating charges | 640/8 | €1,667 | €2,738 | +€1,071 | +64.3% |
| Non-recurring operating charges | 66A | - | €278 | +€278 | |
| Gross operating margin | 9900 | €384,678 | €405,363 | +€20,685 | +5.4% |
| Operating profit (loss) | 9901 | €291,031 | €294,578 | +€3,548 | +1.2% |
| Financial income | 75/76B | €898 | €2,052 | +€1,154 | +128% |
| Recurring financial income | 75 | €898 | €2,052 | +€1,154 | +128% |
| Financial charges | 65/66B | €8,184 | €5,000 | -€3,184 | -38.9% |
| Recurring financial charges | 65 | €5,462 | €5,000 | -€462 | -8.5% |
| Non-recurring financial charges | 66B | €2,722 | - | -€2,722 | |
| Profit (loss) for the period before taxes | 9903 | €283,744 | €291,630 | +€7,886 | +2.8% |
| Income taxes | 67/77 | €72,760 | €75,033 | +€2,272 | +3.1% |
| Profit (loss) for the period | 9904 | €210,984 | €216,598 | +€5,614 | +2.7% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €21,050 | -€21,050 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €168,884 | €195,548 | +€26,664 | +15.8% |
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 17 October 2026 via checked.be.