ASSUREVIA: 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.
ASSUREVIA
Largest movements
- Cash +€81,545
up €81,545 (+610%), from €13,371 to €94,916
mainly Net result for the year (+€175,807) and Receivables within one year (+€52,978)
- Receivables within one year -€52,978
down €52,978 (-18.2%), from €290,448 to €237,470
of which Other amounts receivable: -€42,544
- Financial fixed assets -€38,602
down €38,602 (-10.4%), from €370,999 to €332,397
- Other debts -€45,800
down €45,800 (-21.2%), from €215,900 to €170,100
- Debts after one year +€20,000
up €20,000 (+5.1%), from €393,956 to €413,956
- Short-term financial debts +€10,000
new in 2025: €10,000
- Financial income -€49,800
down €49,800 (-23.1%), from €215,800 to €166,000
- Gross operating margin -€34,033
down €34,033 (-63.6%), from €53,490 to €19,457
- Taxes -€9,628
down €9,628 (-69.2%), from €13,913 to €4,284
- Financial charges +€1,526
up €1,526 (+520%), from €293 to €1,819
of which Non-recurring financial charges: +€1,499
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 | €682,765 | €670,913 | -€11,852 | -1.7% |
| Fixed assets | 21/28 | €378,759 | €338,527 | -€40,232 | -10.6% |
| Tangible fixed assets | 22/27 | €7,760 | €6,130 | -€1,630 | -21.0% |
| Plant, machinery and equipment | 23 | €1,978 | €2,158 | +€180 | +9.1% |
| Furniture and vehicles | 24 | €5,782 | €3,972 | -€1,810 | -31.3% |
| Financial fixed assets | 28 | €370,999 | €332,397 | -€38,602 | -10.4% |
| Current assets | 29/58 | €304,006 | €332,386 | +€28,380 | +9.3% |
| Amounts receivable within one year | 40/41 | €290,448 | €237,470 | -€52,978 | -18.2% |
| Trade receivables | 40 | €23,034 | €12,600 | -€10,434 | -45.3% |
| Other amounts receivable | 41 | €267,415 | €224,870 | -€42,544 | -15.9% |
| Cash at bank and in hand | 54/58 | €13,371 | €94,916 | +€81,545 | +610% |
| Deferred charges and accrued income | 490/1 | €187 | - | -€187 | |
| Total equity and liabilities | 10/49 | €682,765 | €670,913 | -€11,852 | -1.7% |
| Equity | 10/15 | €52,324 | €58,131 | +€5,807 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,264 | €50,071 | +€5,807 | +13.1% |
| Amounts payable | 17/49 | €630,441 | €612,782 | -€17,659 | -2.8% |
| Amounts payable after more than one year | 17 | €393,956 | €413,956 | +€20,000 | +5.1% |
| Other amounts payable | 178/9 | €393,956 | €413,956 | +€20,000 | +5.1% |
| Amounts payable within one year | 42/48 | €236,485 | €198,826 | -€37,659 | -15.9% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €6,881 | €5,022 | -€1,859 | -27.0% |
| Suppliers | 440/4 | €6,881 | €5,022 | -€1,859 | -27.0% |
| Taxes, remuneration and social security | 45 | €13,704 | €13,704 | = | 0.0% |
| Taxes | 450/3 | €13,704 | €13,704 | = | 0.0% |
| Other amounts payable | 47/48 | €215,900 | €170,100 | -€45,800 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,305 | €2,414 | +€110 | +4.8% |
| Other operating charges | 640/8 | €1,056 | €1,132 | +€76 | +7.2% |
| Non-recurring operating charges | 66A | €912 | - | -€912 | |
| Gross operating margin | 9900 | €53,490 | €19,457 | -€34,033 | -63.6% |
| Operating profit (loss) | 9901 | €49,217 | €15,911 | -€33,306 | -67.7% |
| Financial income | 75/76B | €215,800 | €166,000 | -€49,800 | -23.1% |
| Recurring financial income | 75 | €215,800 | €166,000 | -€49,800 | -23.1% |
| Financial charges | 65/66B | €293 | €1,819 | +€1,526 | +520% |
| Recurring financial charges | 65 | €293 | €320 | +€27 | +9.1% |
| Non-recurring financial charges | 66B | - | €1,499 | +€1,499 | |
| Profit (loss) for the period before taxes | 9903 | €264,723 | €180,092 | -€84,632 | -32.0% |
| Income taxes | 67/77 | €13,913 | €4,284 | -€9,628 | -69.2% |
| Profit (loss) for the period | 9904 | €250,811 | €175,807 | -€75,003 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €250,811 | €175,807 | -€75,003 | -29.9% |
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 25 October 2026 via checked.be.