Assurema: 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.
Assurema
Largest movements
- Tangible fixed assets +€184,462
up €184,462 (+53.5%), from €344,559 to €529,021
of which Furniture and vehicles: +€413,900
- Cash -€165,587
down €165,587 (-99.2%), from €166,858 to €1,271
mainly Investment in fixed assets (net) (-€468,523) and Debts after one year (-€281,350)
- Receivables within one year +€140,009
up €140,009 (+79.9%), from €175,130 to €315,139
of which Other amounts receivable: +€140,905
- Intangible fixed assets +€30,202
up €30,202 (+2.4%), from €1.3m to €1.3m
- Debts after one year -€281,350
down €281,350 (-28.8%), from €976,521 to €695,171
- Other debts +€150,000
up €150,000 (+206%), from €72,964 to €222,964
- Profit (loss) carried forward +€136,458
new in 2025: €136,458
- Trade debts +€133,365
up €133,365 (+594%), from €22,448 to €155,813
- Provisions +€100,000
new in 2025: €100,000
- Provisions +€100,000
new in 2025: €100,000
- Depreciation -€84,429
down €84,429 (-25.0%), from €338,289 to €253,860
- Gross operating margin +€72,525
up €72,525 (+5.6%), from €1.3m to €1.4m
- Staff costs +€66,243
up €66,243 (+13.1%), from €504,470 to €570,714
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 | €2,099,283 | €2,298,734 | +€199,451 | +9.5% |
| Fixed assets | 21/28 | €1,617,082 | €1,831,745 | +€214,663 | +13.3% |
| Intangible fixed assets | 21 | €1,272,522 | €1,302,724 | +€30,202 | +2.4% |
| Tangible fixed assets | 22/27 | €344,559 | €529,021 | +€184,462 | +53.5% |
| Land and buildings | 22 | - | €7,201 | +€7,201 | |
| Plant, machinery and equipment | 23 | €16,003 | €11,459 | -€4,544 | -28.4% |
| Furniture and vehicles | 24 | €96,461 | €510,361 | +€413,900 | +429% |
| Other tangible fixed assets | 26 | €232,096 | - | -€232,096 | |
| Current assets | 29/58 | €482,202 | €466,989 | -€15,212 | -3.2% |
| Amounts receivable within one year | 40/41 | €175,130 | €315,139 | +€140,009 | +79.9% |
| Trade receivables | 40 | €896 | - | -€896 | |
| Other amounts receivable | 41 | €174,234 | €315,139 | +€140,905 | +80.9% |
| Current investments | 50/53 | €25,015 | €27,357 | +€2,342 | +9.4% |
| Cash at bank and in hand | 54/58 | €166,858 | €1,271 | -€165,587 | -99.2% |
| Deferred charges and accrued income | 490/1 | €115,199 | €123,222 | +€8,023 | +7.0% |
| Total equity and liabilities | 10/49 | €2,099,283 | €2,298,734 | +€199,451 | +9.5% |
| Equity | 10/15 | €562,615 | €699,073 | +€136,458 | +24.3% |
| Contributions | 10/11 | €12,447 | €12,447 | = | 0.0% |
| Reserves | 13 | €550,168 | €550,168 | = | 0.0% |
| Distributable reserves | 133 | €550,168 | €550,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €136,458 | +€136,458 | |
| Provisions and deferred taxes | 16 | - | €100,000 | +€100,000 | |
| Provisions for liabilities and charges | 160/5 | - | €100,000 | +€100,000 | |
| Environmental obligations | 163 | - | €100,000 | +€100,000 | |
| Amounts payable | 17/49 | €1,536,668 | €1,499,661 | -€37,007 | -2.4% |
| Amounts payable after more than one year | 17 | €976,521 | €695,171 | -€281,350 | -28.8% |
| Financial debts | 170/4 | €976,521 | €695,171 | -€281,350 | -28.8% |
| Amounts payable within one year | 42/48 | €554,147 | €780,490 | +€226,343 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €312,591 | €272,704 | -€39,887 | -12.8% |
| Trade debts | 44 | €22,448 | €155,813 | +€133,365 | +594% |
| Suppliers | 440/4 | €22,448 | €155,813 | +€133,365 | +594% |
| Taxes, remuneration and social security | 45 | €146,143 | €129,009 | -€17,134 | -11.7% |
| Taxes | 450/3 | €70,756 | €70,559 | -€197 | -0.3% |
| Remuneration and social security | 454/9 | €75,388 | €58,450 | -€16,938 | -22.5% |
| Other amounts payable | 47/48 | €72,964 | €222,964 | +€150,000 | +206% |
| Accrued charges and deferred income | 492/3 | €6,000 | €24,000 | +€18,000 | +300% |
| Non-recurring operating income | 76A | €1,088 | €5,983 | +€4,895 | +450% |
| Remuneration, social security and pensions | 62 | €504,470 | €570,714 | +€66,243 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338,289 | €253,860 | -€84,429 | -25.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €100,000 | +€100,000 | |
| Other operating charges | 640/8 | €2,042 | €4,486 | +€2,444 | +120% |
| Non-recurring operating charges | 66A | €6,524 | - | -€6,524 | |
| Gross operating margin | 9900 | €1,290,374 | €1,362,899 | +€72,525 | +5.6% |
| Operating profit (loss) | 9901 | €439,049 | €433,839 | -€5,210 | -1.2% |
| Financial income | 75/76B | €1,246 | €10,982 | +€9,736 | +782% |
| Recurring financial income | 75 | €1,246 | €10,982 | +€9,736 | +782% |
| Financial charges | 65/66B | €46,987 | €43,315 | -€3,672 | -7.8% |
| Recurring financial charges | 65 | €46,987 | €43,315 | -€3,672 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €393,307 | €401,506 | +€8,199 | +2.1% |
| Income taxes | 67/77 | €111,699 | €115,048 | +€3,349 | +3.0% |
| Profit (loss) for the period | 9904 | €281,608 | €286,458 | +€4,849 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €281,608 | €286,458 | +€4,849 | +1.7% |
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 29 October 2026 via checked.be.