ASSURANCES DETHIER: 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 DETHIER
Largest movements
- Receivables within one year +€50,460
up €50,460 (+44.3%), from €114,013 to €164,472
- Deferred charges and accrued income -€15,859
down €15,859 (-100%), from €15,859 to €0
- Tangible fixed assets -€6,917
down €6,917 (-16.3%), from €42,390 to €35,472
of which Furniture and vehicles: -€3,636
- Cash +€5,276
new in 2025: €5,276
mainly Net result for the year (+€45,436) and Other debts (+€31,018)
- Other debts +€31,018
up €31,018, from €0 to €31,018
- Reserves +€12,786
up €12,786 (+9.4%), from €135,872 to €148,659
of which Distributable reserves: +€12,786
- Debts after one year -€6,615
down €6,615 (-10.8%), from €61,073 to €54,458
- Current portion of long-term debt +€5,667
up €5,667 (+35.8%), from €15,811 to €21,478
- Short-term financial debts -€5,524
down €5,524 (-100%), from €5,524 to €0
- Gross operating margin -€10,529
down €10,529 (-8.7%), from €120,832 to €110,304
- Staff costs -€4,259
down €4,259 (-9.7%), from €43,812 to €39,554
- Financial charges -€2,230
down €2,230 (-35.5%), from €6,284 to €4,053
- Depreciation +€1,383
up €1,383 (+21.1%), from €6,552 to €7,934
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 | €258,981 | €291,940 | +€32,959 | +12.7% |
| Fixed assets | 21/28 | €129,109 | €122,192 | -€6,917 | -5.4% |
| Tangible fixed assets | 22/27 | €42,390 | €35,472 | -€6,917 | -16.3% |
| Plant, machinery and equipment | 23 | €533 | €604 | +€71 | +13.3% |
| Furniture and vehicles | 24 | €17,084 | €13,448 | -€3,636 | -21.3% |
| Other tangible fixed assets | 26 | €24,773 | €21,421 | -€3,352 | -13.5% |
| Financial fixed assets | 28 | €86,720 | €86,720 | = | 0.0% |
| Current assets | 29/58 | €129,872 | €169,748 | +€39,876 | +30.7% |
| Amounts receivable within one year | 40/41 | €114,013 | €164,472 | +€50,460 | +44.3% |
| Other amounts receivable | 41 | €114,013 | €164,472 | +€50,460 | +44.3% |
| Cash at bank and in hand | 54/58 | - | €5,276 | +€5,276 | |
| Deferred charges and accrued income | 490/1 | €15,859 | €0 | -€15,859 | -100% |
| Total equity and liabilities | 10/49 | €258,981 | €291,940 | +€32,959 | +12.7% |
| Equity | 10/15 | €150,746 | €163,532 | +€12,786 | +8.5% |
| Contributions | 10/11 | €14,874 | €14,874 | = | 0.0% |
| Reserves | 13 | €135,872 | €148,659 | +€12,786 | +9.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,619 | €2,619 | = | 0.0% |
| Distributable reserves | 133 | €131,394 | €144,181 | +€12,786 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €108,235 | €128,408 | +€20,173 | +18.6% |
| Amounts payable after more than one year | 17 | €61,073 | €54,458 | -€6,615 | -10.8% |
| Financial debts | 170/4 | €61,073 | €54,458 | -€6,615 | -10.8% |
| Amounts payable within one year | 42/48 | €47,162 | €73,950 | +€26,788 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €15,811 | €21,478 | +€5,667 | +35.8% |
| Financial debts | 43 | €5,524 | €0 | -€5,524 | -100% |
| Credit institutions | 430/8 | €5,524 | €0 | -€5,524 | -100% |
| Trade debts | 44 | €8,026 | €2,868 | -€5,158 | -64.3% |
| Suppliers | 440/4 | €8,026 | €2,868 | -€5,158 | -64.3% |
| Taxes, remuneration and social security | 45 | €17,801 | €18,587 | +€786 | +4.4% |
| Taxes | 450/3 | €12,918 | €14,583 | +€1,665 | +12.9% |
| Remuneration and social security | 454/9 | €4,882 | €4,003 | -€879 | -18.0% |
| Other amounts payable | 47/48 | €0 | €31,018 | +€31,018 | |
| Remuneration, social security and pensions | 62 | €43,812 | €39,554 | -€4,259 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,552 | €7,934 | +€1,383 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,959 | €3,804 | +€845 | +28.6% |
| Gross operating margin | 9900 | €120,832 | €110,304 | -€10,529 | -8.7% |
| Operating profit (loss) | 9901 | €67,509 | €59,011 | -€8,498 | -12.6% |
| Financial income | 75/76B | €9,535 | €10,710 | +€1,175 | +12.3% |
| Recurring financial income | 75 | €9,535 | €10,710 | +€1,175 | +12.3% |
| Financial charges | 65/66B | €6,284 | €4,053 | -€2,230 | -35.5% |
| Recurring financial charges | 65 | €6,284 | €4,053 | -€2,230 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €70,761 | €65,668 | -€5,093 | -7.2% |
| Income taxes | 67/77 | €20,328 | €20,232 | -€96 | -0.5% |
| Profit (loss) for the period | 9904 | €50,433 | €45,436 | -€4,997 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,433 | €45,436 | -€4,997 | -9.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.