ASSURANCES PERON: 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 PERON
Largest movements
- Cash +€56,147
up €56,147 (+132%), from €42,417 to €98,563
mainly Net result for the year (+€67,939) and Depreciation (+€50,121)
- Receivables within one year +€25,627
up €25,627 (+56.3%), from €45,516 to €71,142
of which Other amounts receivable: +€26,732
- Tangible fixed assets -€23,647
down €23,647 (-5.9%), from €400,054 to €376,407
- Reserves +€67,939
up €67,939 (+81.8%), from €83,066 to €151,005
of which Distributable reserves: +€67,939
- Debts after one year -€12,228
down €12,228 (-6.4%), from €190,868 to €178,640
- Staff costs -€35,460
down €35,460 (-35.7%), from €99,317 to €63,857
- Gross operating margin -€13,726
down €13,726 (-5.8%), from €237,806 to €224,079
- Depreciation +€10,174
up €10,174 (+25.5%), from €39,947 to €50,121
- Taxes +€5,436
up €5,436 (+21.6%), from €25,121 to €30,557
- Other operating charges -€3,288
down €3,288 (-46.9%), from €7,003 to €3,716
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 | €492,900 | €548,433 | +€55,533 | +11.3% |
| Fixed assets | 21/28 | €400,114 | €376,467 | -€23,647 | -5.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €400,054 | €376,407 | -€23,647 | -5.9% |
| Land and buildings | 22 | €210,188 | €199,878 | -€10,310 | -4.9% |
| Furniture and vehicles | 24 | €92,595 | €82,555 | -€10,040 | -10.8% |
| Other tangible fixed assets | 26 | €97,271 | €93,974 | -€3,297 | -3.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €92,786 | €171,966 | +€79,180 | +85.3% |
| Amounts receivable within one year | 40/41 | €45,516 | €71,142 | +€25,627 | +56.3% |
| Trade receivables | 40 | €27,446 | €26,340 | -€1,105 | -4.0% |
| Other amounts receivable | 41 | €18,070 | €44,802 | +€26,732 | +148% |
| Cash at bank and in hand | 54/58 | €42,417 | €98,563 | +€56,147 | +132% |
| Deferred charges and accrued income | 490/1 | €4,854 | €2,260 | -€2,594 | -53.4% |
| Total equity and liabilities | 10/49 | €492,900 | €548,433 | +€55,533 | +11.3% |
| Equity | 10/15 | €250,782 | €318,722 | +€67,939 | +27.1% |
| Contributions | 10/11 | €31,584 | €31,584 | = | 0.0% |
| Reserves | 13 | €83,066 | €151,005 | +€67,939 | +81.8% |
| Non-distributable reserves | 130/1 | €3,158 | €3,158 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,158 | €3,158 | = | 0.0% |
| Distributable reserves | 133 | €79,908 | €147,847 | +€67,939 | +85.0% |
| Profit (loss) carried forward | 14 | €136,132 | €136,132 | = | 0.0% |
| Amounts payable | 17/49 | €242,118 | €229,711 | -€12,407 | -5.1% |
| Amounts payable after more than one year | 17 | €190,868 | €178,640 | -€12,228 | -6.4% |
| Financial debts | 170/4 | €190,868 | €178,640 | -€12,228 | -6.4% |
| Amounts payable within one year | 42/48 | €50,445 | €50,261 | -€185 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €17,960 | €22,228 | +€4,268 | +23.8% |
| Trade debts | 44 | €3,765 | €4,140 | +€375 | +9.9% |
| Suppliers | 440/4 | €3,765 | €4,140 | +€375 | +9.9% |
| Advances received on contracts in progress | 46 | €351 | - | -€351 | |
| Taxes, remuneration and social security | 45 | €28,369 | €23,793 | -€4,576 | -16.1% |
| Taxes | 450/3 | €17,389 | €11,835 | -€5,554 | -31.9% |
| Remuneration and social security | 454/9 | €10,980 | €11,958 | +€978 | +8.9% |
| Other amounts payable | 47/48 | - | €100 | +€100 | |
| Accrued charges and deferred income | 492/3 | €804 | €810 | +€6 | +0.8% |
| Non-recurring operating income | 76A | €12,773 | - | -€12,773 | |
| Remuneration, social security and pensions | 62 | €99,317 | €63,857 | -€35,460 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,947 | €50,121 | +€10,174 | +25.5% |
| Other operating charges | 640/8 | €7,003 | €3,716 | -€3,288 | -46.9% |
| Gross operating margin | 9900 | €237,806 | €224,079 | -€13,726 | -5.8% |
| Operating profit (loss) | 9901 | €91,538 | €106,385 | +€14,847 | +16.2% |
| Financial income | 75/76B | €395 | €448 | +€53 | +13.5% |
| Recurring financial income | 75 | €395 | €448 | +€53 | +13.5% |
| Financial charges | 65/66B | €7,595 | €8,337 | +€742 | +9.8% |
| Recurring financial charges | 65 | €7,595 | €8,337 | +€742 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €84,338 | €98,496 | +€14,158 | +16.8% |
| Income taxes | 67/77 | €25,121 | €30,557 | +€5,436 | +21.6% |
| Profit (loss) for the period | 9904 | €59,218 | €67,939 | +€8,722 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,218 | €67,939 | +€8,722 | +14.7% |
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 19 October 2026 via checked.be.