ASSURANCES DIROSA: what changed
ASSURANCES DIROSA
Largest movements
- Tangible fixed assets -€44,932
down €44,932 (-52.6%), from €85,420 to €40,488
of which Furniture and vehicles: -€39,789
- Cash +€23,618
up €23,618 (+88.4%), from €26,724 to €50,343
mainly Net result for the year (+€40,978) and Investment in fixed assets (net) (+€25,342)
- Receivables after one year +€22,267
up €22,267 (+13.5%), from €165,000 to €187,267
- Receivables within one year +€13,704
up €13,704 (+10.3%), from €133,062 to €146,766
- Reserves +€40,978
up €40,978 (+7.4%), from €554,523 to €595,501
of which Distributable reserves: +€43,016
- Tax, wage and social debts -€25,776
down €25,776 (-53.3%), from €48,368 to €22,591
of which Taxes: -€17,747
- Debts after one year -€24,536
down €24,536 (-43.1%), from €56,922 to €32,385
- Trade debts +€18,674
up €18,674 (+5,119%), from €365 to €19,039
- Accrued charges and deferred income +€14,175
up €14,175 (+48.2%), from €29,423 to €43,597
- Staff costs -€66,928
down €66,928 (-31.8%), from €210,645 to €143,717
- Gross operating margin +€31,076
up €31,076 (+15.5%), from €200,913 to €231,989
- Depreciation -€13,547
down €13,547 (-46.4%), from €29,221 to €15,674
- Taxes +€13,504
up €13,504 (+875%), from €1,544 to €15,048
- Financial charges +€4,648
up €4,648 (+53.3%), from €8,726 to €13,373
of which Financial charges: +€4,094
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €792,947 | €810,720 | +€17,772 | +2.2% |
| Fixed assets | 21/28 | €91,951 | €50,936 | -€41,015 | -44.6% |
| Tangible fixed assets | 22/27 | €85,420 | €40,488 | -€44,932 | -52.6% |
| Plant, machinery and equipment | 23 | €18,111 | €12,968 | -€5,144 | -28.4% |
| Furniture and vehicles | 24 | €67,309 | €27,520 | -€39,789 | -59.1% |
| Financial fixed assets | 28 | €6,530 | €10,448 | +€3,917 | +60.0% |
| Current assets | 29/58 | €700,997 | €759,784 | +€58,788 | +8.4% |
| Amounts receivable after more than one year | 29 | €165,000 | €187,267 | +€22,267 | +13.5% |
| Trade receivables | 290 | €165,000 | €187,267 | +€22,267 | +13.5% |
| Amounts receivable within one year | 40/41 | €133,062 | €146,766 | +€13,704 | +10.3% |
| Other amounts receivable | 41 | €133,062 | €146,766 | +€13,704 | +10.3% |
| Current investments | 50/53 | €327,054 | €327,054 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,724 | €50,343 | +€23,618 | +88.4% |
| Deferred charges and accrued income | 490/1 | €49,157 | €48,355 | -€802 | -1.6% |
| Total equity and liabilities | 10/49 | €792,947 | €810,720 | +€17,772 | +2.2% |
| Equity | 10/15 | €616,497 | €657,422 | +€40,925 | +6.6% |
| Contributions | 10/11 | €61,973 | €61,921 | -€53 | -0.1% |
| Capital | 10 | €61,973 | €61,921 | -€53 | -0.1% |
| Issued capital | 100 | €61,973 | €61,921 | -€53 | -0.1% |
| Reserves | 13 | €554,523 | €595,501 | +€40,978 | +7.4% |
| Non-distributable reserves | 130/1 | €333,252 | €333,252 | = | 0.0% |
| Legal reserve | 130 | €6,198 | €6,198 | = | 0.0% |
| Own shares acquired | 1312 | €327,054 | €327,054 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,789 | €40,751 | -€2,038 | -4.8% |
| Distributable reserves | 133 | €178,482 | €221,498 | +€43,016 | +24.1% |
| Provisions and deferred taxes | 16 | €22,033 | €20,983 | -€1,049 | -4.8% |
| Deferred taxes | 168 | €22,033 | €20,983 | -€1,049 | -4.8% |
| Amounts payable | 17/49 | €154,418 | €132,314 | -€22,104 | -14.3% |
| Amounts payable after more than one year | 17 | €56,922 | €32,385 | -€24,536 | -43.1% |
| Financial debts | 170/4 | €56,922 | €32,385 | -€24,536 | -43.1% |
| Amounts payable within one year | 42/48 | €68,074 | €56,332 | -€11,742 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €15,682 | €10,702 | -€4,980 | -31.8% |
| Financial debts | 43 | - | €4,000 | +€4,000 | |
| Credit institutions | 430/8 | - | €4,000 | +€4,000 | |
| Trade debts | 44 | €365 | €19,039 | +€18,674 | +5,119% |
| Suppliers | 440/4 | €365 | €19,039 | +€18,674 | +5,119% |
| Taxes, remuneration and social security | 45 | €48,368 | €22,591 | -€25,776 | -53.3% |
| Taxes | 450/3 | €20,953 | €3,206 | -€17,747 | -84.7% |
| Remuneration and social security | 454/9 | €27,415 | €19,385 | -€8,030 | -29.3% |
| Other amounts payable | 47/48 | €3,660 | - | -€3,660 | |
| Accrued charges and deferred income | 492/3 | €29,423 | €43,597 | +€14,175 | +48.2% |
| Remuneration, social security and pensions | 62 | €210,645 | €143,717 | -€66,928 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,221 | €15,674 | -€13,547 | -46.4% |
| Other operating charges | 640/8 | €8,063 | €4,380 | -€3,684 | -45.7% |
| Gross operating margin | 9900 | €200,913 | €231,989 | +€31,076 | +15.5% |
| Operating profit (loss) | 9901 | -€47,016 | €68,219 | +€115,235 | |
| Financial income | 75/76B | €72 | €131 | +€60 | +83.4% |
| Recurring financial income | 75 | €72 | €131 | +€60 | +83.4% |
| Financial charges | 65/66B | €8,726 | €13,373 | +€4,648 | +53.3% |
| Recurring financial charges | 65 | €8,726 | €12,820 | +€4,094 | +46.9% |
| Non-recurring financial charges | 66B | - | €553 | +€553 | |
| Profit (loss) for the period before taxes | 9903 | -€55,670 | €54,977 | +€110,647 | |
| Transfer from deferred taxes | 780 | €1,049 | €1,049 | = | 0.0% |
| Income taxes | 67/77 | €1,544 | €15,048 | +€13,504 | +875% |
| Profit (loss) for the period | 9904 | -€56,164 | €40,978 | +€97,143 | |
| Transfer from tax-exempt reserves | 789 | €2,038 | €2,038 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,127 | €43,016 | +€97,143 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.