ASSURANCES MONCOUSIN: 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 MONCOUSIN
Largest movements
- Tangible fixed assets -€9,822
no longer reported in 2025 (was €9,822)
of which Furniture and vehicles: -€9,822
- Receivables within one year +€3,534
new in 2025: €3,534
of which Trade receivables: +€1,851
- Deferred charges and accrued income -€1,242
down €1,242 (-93.9%), from €1,323 to €81
- Cash -€953
down €953 (-34.5%), from €2,760 to €1,807
mainly Debts after one year (-€5,354) and Other debts (-€4,408)
- Debts after one year -€5,354
no longer reported in 2025 (was €5,354)
- Other debts -€4,408
no longer reported in 2025 (was €4,408)
- Tax, wage and social debts -€3,547
down €3,547 (-53.0%), from €6,697 to €3,150
- Profit (loss) carried forward +€2,922
up €2,922 (+15.9%), from -€18,350 to -€15,428
- Trade debts +€1,661
up €1,661 (+63.2%), from €2,629 to €4,290
- Financial income -€8,786
no longer reported in 2025 (was €8,786)
of which Non-recurring financial income: -€8,776
- Gross operating margin +€8,103
up €8,103 (+177%), from €4,584 to €12,687
- Depreciation -€5,203
no longer reported in 2025 (was €5,203)
- Other operating charges +€4,777
up €4,777 (+524%), from €912 to €5,689
- Taxes -€966
down €966 (-23.5%), from €4,116 to €3,150
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 | €13,905 | €5,422 | -€8,483 | -61.0% |
| Fixed assets | 21/28 | €9,822 | - | -€9,822 | |
| Tangible fixed assets | 22/27 | €9,822 | - | -€9,822 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,822 | - | -€9,822 | |
| Current assets | 29/58 | €4,083 | €5,422 | +€1,339 | +32.8% |
| Amounts receivable within one year | 40/41 | - | €3,534 | +€3,534 | |
| Trade receivables | 40 | - | €1,851 | +€1,851 | |
| Other amounts receivable | 41 | - | €1,683 | +€1,683 | |
| Cash at bank and in hand | 54/58 | €2,760 | €1,807 | -€953 | -34.5% |
| Deferred charges and accrued income | 490/1 | €1,323 | €81 | -€1,242 | -93.9% |
| Total equity and liabilities | 10/49 | €13,905 | €5,422 | -€8,483 | -61.0% |
| Equity | 10/15 | -€10,294 | -€7,372 | +€2,922 | +28.4% |
| Contributions | 10/11 | €6,197 | €6,197 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€18,350 | -€15,428 | +€2,922 | +15.9% |
| Amounts payable | 17/49 | €24,199 | €12,794 | -€11,405 | -47.1% |
| Amounts payable after more than one year | 17 | €5,354 | - | -€5,354 | |
| Financial debts | 170/4 | €5,354 | - | -€5,354 | |
| Amounts payable within one year | 42/48 | €18,845 | €12,794 | -€6,051 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €5,111 | €5,354 | +€243 | +4.8% |
| Trade debts | 44 | €2,629 | €4,290 | +€1,661 | +63.2% |
| Suppliers | 440/4 | €2,629 | €4,290 | +€1,661 | +63.2% |
| Taxes, remuneration and social security | 45 | €6,697 | €3,150 | -€3,547 | -53.0% |
| Taxes | 450/3 | €6,697 | €3,150 | -€3,547 | -53.0% |
| Other amounts payable | 47/48 | €4,408 | - | -€4,408 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,203 | - | -€5,203 | |
| Other operating charges | 640/8 | €912 | €5,689 | +€4,777 | +524% |
| Non-recurring operating charges | 66A | - | €163 | +€163 | |
| Gross operating margin | 9900 | €4,584 | €12,687 | +€8,103 | +177% |
| Operating profit (loss) | 9901 | -€1,531 | €6,835 | +€8,366 | |
| Financial income | 75/76B | €8,786 | - | -€8,786 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Non-recurring financial income | 76B | €8,776 | - | -€8,776 | |
| Financial charges | 65/66B | €987 | €763 | -€224 | -22.7% |
| Recurring financial charges | 65 | €987 | €763 | -€224 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €6,268 | €6,072 | -€196 | -3.1% |
| Income taxes | 67/77 | €4,116 | €3,150 | -€966 | -23.5% |
| Profit (loss) for the period | 9904 | €2,152 | €2,922 | +€770 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,152 | €2,922 | +€770 | +35.8% |
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 29 October 2026 via checked.be.