ASSURANCES DES COLLINES: 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 DES COLLINES
Largest movements
- Financial fixed assets +€313,600
up €313,600 (+418%), from €75,000 to €388,600
- Cash -€276,945
down €276,945 (-73.2%), from €378,492 to €101,547
mainly Investment in fixed assets (net) (-€313,600) and Contributions, distributions and other (-€186,991)
- Receivables within one year +€134,649
up €134,649 (+84.7%), from €159,060 to €293,709
of which Other amounts receivable: +€129,949
- Current investments +€131,636
up €131,636 (+375%), from €35,078 to €166,714
- Receivables after one year -€46,197
down €46,197 (-9.1%), from €510,000 to €463,803
- Reserves +€144,239
up €144,239 (+12.8%), from €1.1m to €1.3m
- Tax, wage and social debts +€59,748
up €59,748 (+85.0%), from €70,317 to €130,065
of which Taxes: +€65,275
- Trade debts +€18,992
up €18,992 (+299%), from €6,349 to €25,341
- Financial income +€66,527
up €66,527 (+665%), from €10,011 to €76,538
- Gross operating margin +€36,172
up €36,172 (+6.2%), from €586,049 to €622,221
- Taxes +€24,851
up €24,851 (+21.1%), from €117,761 to €142,612
- Financial charges -€10,768
down €10,768 (-71.0%), from €15,176 to €4,408
- Staff costs +€9,192
up €9,192 (+5.7%), from €161,316 to €170,508
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,420,603 | €1,642,522 | +€221,920 | +15.6% |
| Fixed assets | 21/28 | €331,162 | €606,635 | +€275,473 | +83.2% |
| Tangible fixed assets | 22/27 | €256,162 | €218,035 | -€38,127 | -14.9% |
| Land and buildings | 22 | €9,665 | €6,492 | -€3,172 | -32.8% |
| Furniture and vehicles | 24 | €35,268 | €8,653 | -€26,615 | -75.5% |
| Other tangible fixed assets | 26 | €211,230 | €202,890 | -€8,340 | -3.9% |
| Financial fixed assets | 28 | €75,000 | €388,600 | +€313,600 | +418% |
| Current assets | 29/58 | €1,089,440 | €1,035,887 | -€53,553 | -4.9% |
| Amounts receivable after more than one year | 29 | €510,000 | €463,803 | -€46,197 | -9.1% |
| Other amounts receivable | 291 | €510,000 | €463,803 | -€46,197 | -9.1% |
| Amounts receivable within one year | 40/41 | €159,060 | €293,709 | +€134,649 | +84.7% |
| Trade receivables | 40 | €87,825 | €92,525 | +€4,700 | +5.4% |
| Other amounts receivable | 41 | €71,235 | €201,184 | +€129,949 | +182% |
| Current investments | 50/53 | €35,078 | €166,714 | +€131,636 | +375% |
| Cash at bank and in hand | 54/58 | €378,492 | €101,547 | -€276,945 | -73.2% |
| Deferred charges and accrued income | 490/1 | €6,811 | €10,115 | +€3,304 | +48.5% |
| Total equity and liabilities | 10/49 | €1,420,603 | €1,642,522 | +€221,920 | +15.6% |
| Equity | 10/15 | €1,141,261 | €1,285,500 | +€144,239 | +12.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,122,665 | €1,266,903 | +€144,239 | +12.8% |
| Distributable reserves | 133 | €1,122,665 | €1,266,903 | +€144,239 | +12.8% |
| Profit (loss) carried forward | 14 | €4 | €4 | = | 0.0% |
| Amounts payable | 17/49 | €279,342 | €357,023 | +€77,681 | +27.8% |
| Amounts payable within one year | 42/48 | €265,560 | €354,786 | +€89,226 | +33.6% |
| Trade debts | 44 | €6,349 | €25,341 | +€18,992 | +299% |
| Suppliers | 440/4 | €6,349 | €25,341 | +€18,992 | +299% |
| Taxes, remuneration and social security | 45 | €70,317 | €130,065 | +€59,748 | +85.0% |
| Taxes | 450/3 | €49,579 | €114,854 | +€65,275 | +132% |
| Remuneration and social security | 454/9 | €20,738 | €15,211 | -€5,527 | -26.6% |
| Other amounts payable | 47/48 | €188,894 | €199,381 | +€10,486 | +5.6% |
| Accrued charges and deferred income | 492/3 | €13,782 | €2,237 | -€11,545 | -83.8% |
| Remuneration, social security and pensions | 62 | €161,316 | €170,508 | +€9,192 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,418 | €38,127 | -€7,291 | -16.1% |
| Other operating charges | 640/8 | €14,387 | €11,874 | -€2,514 | -17.5% |
| Gross operating margin | 9900 | €586,049 | €622,221 | +€36,172 | +6.2% |
| Operating profit (loss) | 9901 | €364,928 | €401,712 | +€36,784 | +10.1% |
| Financial income | 75/76B | €10,011 | €76,538 | +€66,527 | +665% |
| Recurring financial income | 75 | €10,011 | €76,538 | +€66,527 | +665% |
| Financial charges | 65/66B | €15,176 | €4,408 | -€10,768 | -71.0% |
| Recurring financial charges | 65 | €15,176 | €4,408 | -€10,768 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €359,762 | €473,842 | +€114,080 | +31.7% |
| Income taxes | 67/77 | €117,761 | €142,612 | +€24,851 | +21.1% |
| Profit (loss) for the period | 9904 | €242,001 | €331,230 | +€89,229 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €242,001 | €331,230 | +€89,229 | +36.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.