ASSURANCES DELATTE: 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 DELATTE
Largest movements
- Intangible fixed assets -€49,100
down €49,100 (-12.0%), from €410,288 to €361,188
- Tangible fixed assets -€38,726
down €38,726 (-23.8%), from €162,441 to €123,715
of which Furniture and vehicles: -€32,518
- Cash +€19,947
up €19,947 (+79.8%), from €24,993 to €44,940
mainly Depreciation (+€90,427) and Other debts (+€20,993)
- Debts after one year -€88,493
down €88,493 (-18.5%), from €478,228 to €389,735
- Other debts +€20,993
up €20,993 (+215%), from €9,775 to €30,769
- Gross operating margin +€32,928
up €32,928 (+11.9%), from €275,885 to €308,813
- Staff costs +€25,991
up €25,991 (+18.2%), from €142,916 to €168,908
- Depreciation -€5,712
down €5,712 (-5.9%), from €96,139 to €90,427
- Taxes +€5,096
up €5,096 (+70.1%), from €7,273 to €12,369
- Financial charges -€4,286
down €4,286 (-16.7%), from €25,630 to €21,344
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 | €670,288 | €601,507 | -€68,781 | -10.3% |
| Fixed assets | 21/28 | €573,592 | €485,766 | -€87,826 | -15.3% |
| Intangible fixed assets | 21 | €410,288 | €361,188 | -€49,100 | -12.0% |
| Tangible fixed assets | 22/27 | €162,441 | €123,715 | -€38,726 | -23.8% |
| Land and buildings | 22 | €121,802 | €114,800 | -€7,002 | -5.7% |
| Plant, machinery and equipment | 23 | €3,381 | €4,175 | +€794 | +23.5% |
| Furniture and vehicles | 24 | €37,258 | €4,740 | -€32,518 | -87.3% |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €96,696 | €115,741 | +€19,044 | +19.7% |
| Amounts receivable after more than one year | 29 | €24,255 | €18,855 | -€5,400 | -22.3% |
| Other amounts receivable | 291 | €24,255 | €18,855 | -€5,400 | -22.3% |
| Amounts receivable within one year | 40/41 | €43,877 | €50,567 | +€6,690 | +15.2% |
| Trade receivables | 40 | €34,466 | €45,683 | +€11,218 | +32.5% |
| Other amounts receivable | 41 | €9,411 | €4,883 | -€4,528 | -48.1% |
| Cash at bank and in hand | 54/58 | €24,993 | €44,940 | +€19,947 | +79.8% |
| Deferred charges and accrued income | 490/1 | €3,572 | €1,379 | -€2,192 | -61.4% |
| Total equity and liabilities | 10/49 | €670,288 | €601,507 | -€68,781 | -10.3% |
| Equity | 10/15 | €89,885 | €83,404 | -€6,481 | -7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,459 | €65,959 | -€6,500 | -9.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €70,600 | €64,100 | -€6,500 | -9.2% |
| Profit (loss) carried forward | 14 | €11,226 | €11,245 | +€19 | +0.2% |
| Amounts payable | 17/49 | €580,403 | €518,103 | -€62,300 | -10.7% |
| Amounts payable after more than one year | 17 | €478,228 | €389,735 | -€88,493 | -18.5% |
| Financial debts | 170/4 | €478,228 | €389,735 | -€88,493 | -18.5% |
| Amounts payable within one year | 42/48 | €102,175 | €128,367 | +€26,192 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €90,111 | €92,726 | +€2,614 | +2.9% |
| Trade debts | 44 | €2,288 | €4,873 | +€2,585 | +113% |
| Suppliers | 440/4 | €2,288 | €4,873 | +€2,585 | +113% |
| Other amounts payable | 47/48 | €9,775 | €30,769 | +€20,993 | +215% |
| Remuneration, social security and pensions | 62 | €142,916 | €168,908 | +€25,991 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,139 | €90,427 | -€5,712 | -5.9% |
| Other operating charges | 640/8 | €1,369 | €1,601 | +€233 | +17.0% |
| Gross operating margin | 9900 | €275,885 | €308,813 | +€32,928 | +11.9% |
| Operating profit (loss) | 9901 | €35,461 | €47,877 | +€12,416 | +35.0% |
| Financial income | 75/76B | €80 | €355 | +€275 | +343% |
| Recurring financial income | 75 | €80 | €355 | +€275 | +343% |
| Financial charges | 65/66B | €25,630 | €21,344 | -€4,286 | -16.7% |
| Recurring financial charges | 65 | €25,630 | €21,344 | -€4,286 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €9,911 | €26,888 | +€16,976 | +171% |
| Income taxes | 67/77 | €7,273 | €12,369 | +€5,096 | +70.1% |
| Profit (loss) for the period | 9904 | €2,638 | €14,519 | +€11,881 | +450% |
| Profit (loss) for the period to be appropriated | 9905 | €2,638 | €14,519 | +€11,881 | +450% |
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 21 October 2026 via checked.be.