AssurArt.be: 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.
AssurArt.be
Largest movements
- Cash +€123,554
up €123,554 (+34.4%), from €359,283 to €482,837
mainly Net result for the year (+€282,134) and Depreciation (+€176,792)
- Intangible fixed assets -€117,899
down €117,899 (-28.4%), from €415,366 to €297,467
- Current investments -€101,327
down €101,327 (-17.8%), from €569,181 to €467,854
- Tangible fixed assets -€43,580
down €43,580 (-6.3%), from €693,041 to €649,461
of which Land and buildings: -€50,554
- Receivables within one year +€26,530
up €26,530 (+23.6%), from €112,256 to €138,786
of which Trade receivables: +€13,801
- Debts after one year -€126,622
down €126,622 (-14.7%), from €860,812 to €734,190
- Reserves +€36,285
up €36,285 (+10.8%), from €335,733 to €372,018
- Other debts -€21,951
down €21,951 (-8.2%), from €267,800 to €245,849
- Staff costs +€26,690
up €26,690 (+8.7%), from €308,181 to €334,871
- Gross operating margin +€26,086
up €26,086 (+3.3%), from €801,081 to €827,167
- Depreciation +€13,427
up €13,427 (+8.2%), from €163,365 to €176,792
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 | €2,155,483 | €2,042,800 | -€112,683 | -5.2% |
| Fixed assets | 21/28 | €1,108,408 | €946,928 | -€161,480 | -14.6% |
| Intangible fixed assets | 21 | €415,366 | €297,467 | -€117,899 | -28.4% |
| Tangible fixed assets | 22/27 | €693,041 | €649,461 | -€43,580 | -6.3% |
| Land and buildings | 22 | €678,161 | €627,607 | -€50,554 | -7.5% |
| Plant, machinery and equipment | 23 | €3,666 | €2,727 | -€939 | -25.6% |
| Furniture and vehicles | 24 | €5,892 | €15,499 | +€9,608 | +163% |
| Other tangible fixed assets | 26 | €5,323 | €3,627 | -€1,695 | -31.9% |
| Current assets | 29/58 | €1,047,076 | €1,095,872 | +€48,797 | +4.7% |
| Amounts receivable within one year | 40/41 | €112,256 | €138,786 | +€26,530 | +23.6% |
| Trade receivables | 40 | €9,353 | €23,154 | +€13,801 | +148% |
| Other amounts receivable | 41 | €102,903 | €115,632 | +€12,729 | +12.4% |
| Current investments | 50/53 | €569,181 | €467,854 | -€101,327 | -17.8% |
| Cash at bank and in hand | 54/58 | €359,283 | €482,837 | +€123,554 | +34.4% |
| Deferred charges and accrued income | 490/1 | €6,356 | €6,395 | +€39 | +0.6% |
| Total equity and liabilities | 10/49 | €2,155,483 | €2,042,800 | -€112,683 | -5.2% |
| Equity | 10/15 | €840,189 | €876,474 | +€36,285 | +4.3% |
| Contributions | 10/11 | €504,456 | €504,456 | = | 0.0% |
| Reserves | 13 | €335,733 | €372,018 | +€36,285 | +10.8% |
| Distributable reserves | 133 | €335,733 | €372,018 | +€36,285 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,315,294 | €1,166,326 | -€148,968 | -11.3% |
| Amounts payable after more than one year | 17 | €860,812 | €734,190 | -€126,622 | -14.7% |
| Financial debts | 170/4 | €860,812 | €734,190 | -€126,622 | -14.7% |
| Amounts payable within one year | 42/48 | €454,264 | €431,990 | -€22,275 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €125,459 | €126,622 | +€1,163 | +0.9% |
| Trade debts | 44 | €28,950 | €22,975 | -€5,975 | -20.6% |
| Suppliers | 440/4 | €28,950 | €22,975 | -€5,975 | -20.6% |
| Taxes, remuneration and social security | 45 | €32,055 | €36,544 | +€4,489 | +14.0% |
| Remuneration and social security | 454/9 | €32,055 | €36,544 | +€4,489 | +14.0% |
| Other amounts payable | 47/48 | €267,800 | €245,849 | -€21,951 | -8.2% |
| Accrued charges and deferred income | 492/3 | €217 | €146 | -€72 | -33.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €308,181 | €334,871 | +€26,690 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,365 | €176,792 | +€13,427 | +8.2% |
| Other operating charges | 640/8 | €3,438 | €4,727 | +€1,289 | +37.5% |
| Gross operating margin | 9900 | €801,081 | €827,167 | +€26,086 | +3.3% |
| Operating profit (loss) | 9901 | €326,097 | €310,777 | -€15,319 | -4.7% |
| Financial income | 75/76B | €11,325 | €5,537 | -€5,788 | -51.1% |
| Recurring financial income | 75 | €11,325 | €5,537 | -€5,788 | -51.1% |
| Financial charges | 65/66B | €13,585 | €15,938 | +€2,354 | +17.3% |
| Recurring financial charges | 65 | €13,585 | €15,938 | +€2,354 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €323,837 | €300,376 | -€23,461 | -7.2% |
| Income taxes | 67/77 | €18,462 | €18,242 | -€220 | -1.2% |
| Profit (loss) for the period | 9904 | €305,375 | €282,134 | -€23,241 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €305,375 | €282,134 | -€23,241 | -7.6% |
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 22 October 2026 via checked.be.