ASSURANCES DELFORGE CAMBIER: 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 DELFORGE CAMBIER
Largest movements
- Intangible fixed assets -€295,463
down €295,463 (-86.1%), from €343,222 to €47,760
- Cash +€35,015
up €35,015 (+287%), from €12,200 to €47,215
mainly Depreciation (+€312,948) and Tax, wage and social debts (+€11,689)
- Tangible fixed assets -€17,485
down €17,485 (-6.9%), from €254,667 to €237,181
of which Land and buildings: -€16,617
- Receivables within one year +€17,452
up €17,452 (+21.1%), from €82,669 to €100,121
of which Other amounts receivable: +€16,609
- Profit (loss) carried forward -€144,231
down €144,231 (-45.3%), from -€318,696 to -€462,927
- Debts after one year -€124,409
down €124,409 (-16.9%), from €737,471 to €613,063
- Tax, wage and social debts +€11,689
up €11,689 (+13.7%), from €85,318 to €97,007
of which Remuneration and social security: +€11,356
- Gross operating margin -€246,000
down €246,000 (-44.5%), from €552,524 to €306,524
- Taxes -€63,637
down €63,637 (-55.5%), from €114,675 to €51,037
- Staff costs -€10,756
down €10,756 (-13.1%), from €82,148 to €71,392
- Other operating charges -€7,943
down €7,943 (-67.9%), from €11,705 to €3,762
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 | €694,257 | €433,776 | -€260,481 | -37.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €597,889 | €284,941 | -€312,948 | -52.3% |
| Intangible fixed assets | 21 | €343,222 | €47,760 | -€295,463 | -86.1% |
| Tangible fixed assets | 22/27 | €254,667 | €237,181 | -€17,485 | -6.9% |
| Land and buildings | 22 | €248,278 | €231,661 | -€16,617 | -6.7% |
| Plant, machinery and equipment | 23 | €6,388 | €5,520 | -€868 | -13.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €96,368 | €148,836 | +€52,467 | +54.4% |
| Amounts receivable within one year | 40/41 | €82,669 | €100,121 | +€17,452 | +21.1% |
| Trade receivables | 40 | €82,669 | €83,512 | +€844 | +1.0% |
| Other amounts receivable | 41 | - | €16,609 | +€16,609 | |
| Cash at bank and in hand | 54/58 | €12,200 | €47,215 | +€35,015 | +287% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €694,257 | €433,776 | -€260,481 | -37.5% |
| Equity | 10/15 | -€266,525 | -€410,757 | -€144,231 | -54.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,171 | €2,171 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,171 | €2,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,696 | -€462,927 | -€144,231 | -45.3% |
| Provisions and deferred taxes | 16 | €1,118 | €1,118 | = | 0.0% |
| Deferred taxes | 168 | €1,118 | €1,118 | = | 0.0% |
| Amounts payable | 17/49 | €959,664 | €843,415 | -€116,249 | -12.1% |
| Amounts payable after more than one year | 17 | €737,471 | €613,063 | -€124,409 | -16.9% |
| Financial debts | 170/4 | €737,471 | €613,063 | -€124,409 | -16.9% |
| Amounts payable within one year | 42/48 | €215,168 | €223,328 | +€8,159 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €124,409 | €124,409 | = | 0.0% |
| Trade debts | 44 | €3,977 | €0 | -€3,977 | -100% |
| Suppliers | 440/4 | €1,759 | €0 | -€1,759 | -100% |
| Bills of exchange payable | 441 | €2,218 | €0 | -€2,218 | -100% |
| Taxes, remuneration and social security | 45 | €85,318 | €97,007 | +€11,689 | +13.7% |
| Taxes | 450/3 | €80,577 | €80,910 | +€333 | +0.4% |
| Remuneration and social security | 454/9 | €4,740 | €16,097 | +€11,356 | +240% |
| Other amounts payable | 47/48 | €1,465 | €1,913 | +€448 | +30.6% |
| Accrued charges and deferred income | 492/3 | €7,025 | €7,025 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €82,148 | €71,392 | -€10,756 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313,115 | €312,948 | -€167 | -0.1% |
| Other operating charges | 640/8 | €11,705 | €3,762 | -€7,943 | -67.9% |
| Gross operating margin | 9900 | €552,524 | €306,524 | -€246,000 | -44.5% |
| Operating profit (loss) | 9901 | €145,556 | -€81,578 | -€227,134 | |
| Financial income | 75/76B | - | €486 | +€486 | |
| Recurring financial income | 75 | - | €486 | +€486 | |
| Financial charges | 65/66B | €10,658 | €12,102 | +€1,444 | +13.6% |
| Recurring financial charges | 65 | €10,658 | €12,102 | +€1,444 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €134,898 | -€93,194 | -€228,093 | |
| Income taxes | 67/77 | €114,675 | €51,037 | -€63,637 | -55.5% |
| Profit (loss) for the period | 9904 | €20,224 | -€144,231 | -€164,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,224 | -€144,231 | -€164,455 |
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 31 October 2026 via checked.be.