ASSURANCES DEFFRENNE: 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 DEFFRENNE
Largest movements
- Current investments +€107,613
up €107,613 (+81.3%), from €132,294 to €239,907
- Cash -€38,667
down €38,667 (-94.2%), from €41,065 to €2,399
mainly Current investments (-€107,613) and Investment in fixed assets (net) (-€59,349)
- Tangible fixed assets +€18,307
up €18,307 (+11.7%), from €156,821 to €175,128
of which Other tangible fixed assets: +€12,178
- Profit (loss) carried forward +€101,563
up €101,563 (+133%), from €76,082 to €177,645
- Trade debts -€13,946
down €13,946 (-65.6%), from €21,261 to €7,314
- Current portion of long-term debt -€6,428
down €6,428 (-100%), from €6,428 to €0
- Short-term financial debts +€6,356
new in 2025: €6,356
- Gross operating margin +€88,624
up €88,624 (+41.1%), from €215,784 to €304,408
- Staff costs -€40,317
down €40,317 (-23.9%), from €168,463 to €128,145
- Taxes +€29,280
up €29,280 (+920%), from €3,182 to €32,461
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 | €463,733 | €548,765 | +€85,031 | +18.3% |
| Fixed assets | 21/28 | €156,821 | €175,128 | +€18,307 | +11.7% |
| Tangible fixed assets | 22/27 | €156,821 | €175,128 | +€18,307 | +11.7% |
| Furniture and vehicles | 24 | €53,299 | €59,428 | +€6,129 | +11.5% |
| Other tangible fixed assets | 26 | €103,522 | €115,700 | +€12,178 | +11.8% |
| Current assets | 29/58 | €306,912 | €373,637 | +€66,725 | +21.7% |
| Amounts receivable within one year | 40/41 | €127,543 | €125,334 | -€2,209 | -1.7% |
| Other amounts receivable | 41 | €127,543 | €125,334 | -€2,209 | -1.7% |
| Current investments | 50/53 | €132,294 | €239,907 | +€107,613 | +81.3% |
| Cash at bank and in hand | 54/58 | €41,065 | €2,399 | -€38,667 | -94.2% |
| Deferred charges and accrued income | 490/1 | €6,011 | €5,997 | -€13 | -0.2% |
| Total equity and liabilities | 10/49 | €463,733 | €548,765 | +€85,031 | +18.3% |
| Equity | 10/15 | €404,086 | €505,649 | +€101,563 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €309,404 | €309,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,981 | €23,981 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,981 | €23,981 | = | 0.0% |
| Tax-exempt reserves | 132 | €77 | €77 | = | 0.0% |
| Distributable reserves | 133 | €285,347 | €285,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,082 | €177,645 | +€101,563 | +133% |
| Amounts payable | 17/49 | €59,647 | €43,116 | -€16,532 | -27.7% |
| Amounts payable within one year | 42/48 | €57,539 | €43,070 | -€14,469 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €6,428 | €0 | -€6,428 | -100% |
| Financial debts | 43 | - | €6,356 | +€6,356 | |
| Credit institutions | 430/8 | - | €6,356 | +€6,356 | |
| Trade debts | 44 | €21,261 | €7,314 | -€13,946 | -65.6% |
| Suppliers | 440/4 | €21,261 | €7,314 | -€13,946 | -65.6% |
| Taxes, remuneration and social security | 45 | €28,697 | €24,711 | -€3,985 | -13.9% |
| Taxes | 450/3 | €6,338 | €9,352 | +€3,014 | +47.5% |
| Remuneration and social security | 454/9 | €22,358 | €15,359 | -€6,999 | -31.3% |
| Other amounts payable | 47/48 | €1,153 | €4,688 | +€3,535 | +307% |
| Accrued charges and deferred income | 492/3 | €2,109 | €46 | -€2,063 | -97.8% |
| Remuneration, social security and pensions | 62 | €168,463 | €128,145 | -€40,317 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,329 | €41,042 | +€1,713 | +4.4% |
| Other operating charges | 640/8 | €3,131 | €2,233 | -€898 | -28.7% |
| Gross operating margin | 9900 | €215,784 | €304,408 | +€88,624 | +41.1% |
| Operating profit (loss) | 9901 | €4,862 | €132,989 | +€128,127 | +2,636% |
| Financial income | 75/76B | €1,622 | €2,888 | +€1,266 | +78.0% |
| Recurring financial income | 75 | €1,622 | €2,888 | +€1,266 | +78.0% |
| Financial charges | 65/66B | €2,401 | €1,852 | -€549 | -22.9% |
| Recurring financial charges | 65 | €2,401 | €1,852 | -€549 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,083 | €134,024 | +€129,942 | +3,183% |
| Income taxes | 67/77 | €3,182 | €32,461 | +€29,280 | +920% |
| Profit (loss) for the period | 9904 | €901 | €101,563 | +€100,662 | +11,174% |
| Profit (loss) for the period to be appropriated | 9905 | €901 | €101,563 | +€100,662 | +11,174% |
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 15 October 2026 via checked.be.