ASSURANI: what changed
Two fiscal 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.
ASSURANI
Largest movements
- Cash -€48,744
down €48,744 (-63.8%), from €76,390 to €27,646
mainly Contributions, distributions and other (-€70,000) and Other debts (-€43,160)
- Receivables within one year +€1,886
up €1,886 (+16.8%), from €11,234 to €13,120
of which Other amounts receivable: +€1,101
- Tangible fixed assets -€1,727
down €1,727 (-42.6%), from €4,051 to €2,324
of which Furniture and vehicles: -€995
- Other debts -€43,160
down €43,160 (-58.9%), from €73,220 to €30,060
- Profit (loss) carried forward -€4,907
down €4,907 (-45.4%), from €10,799 to €5,892
- Gross operating margin -€11,455
down €11,455 (-11.2%), from €102,355 to €90,900
- Taxes -€2,635
down €2,635 (-10.5%), from €25,219 to €22,584
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.
Cash bridge derived
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 | €94,489 | €45,722 | -€48,768 | -51.6% |
| Fixed assets | 21/28 | €4,551 | €2,824 | -€1,727 | -38.0% |
| Tangible fixed assets | 22/27 | €4,051 | €2,324 | -€1,727 | -42.6% |
| Furniture and vehicles | 24 | €1,322 | €327 | -€995 | -75.3% |
| Other tangible fixed assets | 26 | €2,730 | €1,997 | -€733 | -26.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €89,938 | €42,898 | -€47,040 | -52.3% |
| Amounts receivable within one year | 40/41 | €11,234 | €13,120 | +€1,886 | +16.8% |
| Trade receivables | 40 | - | €785 | +€785 | |
| Other amounts receivable | 41 | €11,234 | €12,335 | +€1,101 | +9.8% |
| Cash at bank and in hand | 54/58 | €76,390 | €27,646 | -€48,744 | -63.8% |
| Deferred charges and accrued income | 490/1 | €2,314 | €2,131 | -€183 | -7.9% |
| Total equity and liabilities | 10/49 | €94,489 | €45,722 | -€48,768 | -51.6% |
| Equity | 10/15 | €18,864 | €13,957 | -€4,907 | -26.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,799 | €5,892 | -€4,907 | -45.4% |
| Amounts payable | 17/49 | €75,625 | €31,764 | -€43,861 | -58.0% |
| Amounts payable within one year | 42/48 | €75,464 | €31,597 | -€43,867 | -58.1% |
| Trade debts | 44 | €2,245 | €1,538 | -€707 | -31.5% |
| Suppliers | 440/4 | €2,245 | €1,538 | -€707 | -31.5% |
| Other amounts payable | 47/48 | €73,220 | €30,060 | -€43,160 | -58.9% |
| Accrued charges and deferred income | 492/3 | €161 | €167 | +€6 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,730 | €1,727 | -€1,002 | -36.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €102,355 | €90,900 | -€11,455 | -11.2% |
| Operating profit (loss) | 9901 | €99,238 | €88,772 | -€10,465 | -10.5% |
| Financial income | 75/76B | €2 | €1 | -€1 | -36.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -36.0% |
| Financial charges | 65/66B | €1,084 | €1,096 | +€12 | +1.1% |
| Recurring financial charges | 65 | €1,084 | €1,096 | +€12 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €98,156 | €87,677 | -€10,478 | -10.7% |
| Income taxes | 67/77 | €25,219 | €22,584 | -€2,635 | -10.5% |
| Profit (loss) for the period | 9904 | €72,936 | €65,093 | -€7,843 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,936 | €65,093 | -€7,843 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.