ASSURANCES LADURON: 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 LADURON
Largest movements
- Tangible fixed assets -€37,223
down €37,223 (-16.0%), from €233,309 to €196,086
- Receivables within one year -€29,000
down €29,000 (-10.9%), from €265,000 to €236,000
- Cash +€8,757
up €8,757 (+27.1%), from €32,317 to €41,073
mainly Depreciation (+€37,223) and Receivables within one year (+€29,000)
- Debts after one year -€42,551
down €42,551 (-19.8%), from €215,287 to €172,736
- Reserves -€24,408
down €24,408 (-19.0%), from €128,759 to €104,351
of which Tax-exempt reserves: -€24,408
- Other debts +€20,000
up €20,000 (+69.0%), from €29,000 to €49,000
- Provisions -€12,568
down €12,568 (-19.2%), from €65,343 to €52,775
- Financial charges -€1,521
down €1,521 (-14.3%), from €10,623 to €9,102
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 | €530,626 | €473,160 | -€57,467 | -10.8% |
| Fixed assets | 21/28 | €233,309 | €196,086 | -€37,223 | -16.0% |
| Tangible fixed assets | 22/27 | €233,309 | €196,086 | -€37,223 | -16.0% |
| Land and buildings | 22 | €233,309 | €196,086 | -€37,223 | -16.0% |
| Current assets | 29/58 | €297,317 | €277,073 | -€20,243 | -6.8% |
| Amounts receivable within one year | 40/41 | €265,000 | €236,000 | -€29,000 | -10.9% |
| Other amounts receivable | 41 | €265,000 | €236,000 | -€29,000 | -10.9% |
| Cash at bank and in hand | 54/58 | €32,317 | €41,073 | +€8,757 | +27.1% |
| Total equity and liabilities | 10/49 | €530,626 | €473,160 | -€57,467 | -10.8% |
| Equity | 10/15 | €179,796 | €155,868 | -€23,928 | -13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,759 | €104,351 | -€24,408 | -19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,899 | €102,491 | -€24,408 | -19.2% |
| Profit (loss) carried forward | 14 | €32,437 | €32,917 | +€480 | +1.5% |
| Provisions and deferred taxes | 16 | €65,343 | €52,775 | -€12,568 | -19.2% |
| Deferred taxes | 168 | €65,343 | €52,775 | -€12,568 | -19.2% |
| Amounts payable | 17/49 | €285,487 | €264,516 | -€20,971 | -7.3% |
| Amounts payable after more than one year | 17 | €215,287 | €172,736 | -€42,551 | -19.8% |
| Financial debts | 170/4 | €215,287 | €172,736 | -€42,551 | -19.8% |
| Amounts payable within one year | 42/48 | €70,200 | €91,780 | +€21,580 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €40,971 | €42,551 | +€1,580 | +3.9% |
| Taxes, remuneration and social security | 45 | €229 | €229 | = | 0.0% |
| Taxes | 450/3 | €229 | €229 | = | 0.0% |
| Other amounts payable | 47/48 | €29,000 | €49,000 | +€20,000 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,223 | €37,223 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €59,262 | €59,229 | -€33 | -0.1% |
| Operating profit (loss) | 9901 | €21,652 | €21,606 | -€46 | -0.2% |
| Financial charges | 65/66B | €10,623 | €9,102 | -€1,521 | -14.3% |
| Recurring financial charges | 65 | €10,623 | €9,102 | -€1,521 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €11,029 | €12,504 | +€1,475 | +13.4% |
| Transfer from deferred taxes | 780 | €6,400 | €12,568 | +€6,168 | +96.4% |
| Income taxes | 67/77 | €229 | - | -€229 | |
| Profit (loss) for the period | 9904 | €17,200 | €25,072 | +€7,872 | +45.8% |
| Transfer from tax-exempt reserves | 789 | €12,430 | €24,408 | +€11,978 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,630 | €49,480 | +€19,850 | +67.0% |
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 13 October 2026 via checked.be.