ASSURFINANCE & YOU: 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.
ASSURFINANCE & YOU
Largest movements
- Deferred charges and accrued income +€34,331
up €34,331 (+112%), from €30,693 to €65,024
- Tangible fixed assets -€14,287
down €14,287 (-3.8%), from €376,797 to €362,510
of which Land and buildings: -€10,695
- Cash -€7,167
down €7,167 (-5.4%), from €133,106 to €125,938
mainly Deferred charges and accrued income (-€34,331) and Debts after one year (-€26,389)
- Other debts +€44,804
up €44,804 (+88,880%), from €50 to €44,855
- Provisions +€29,009
new in 2025: €29,009
- Debts after one year -€26,389
down €26,389 (-13.5%), from €194,986 to €168,597
- Current portion of long-term debt -€16,576
down €16,576 (-38.6%), from €42,965 to €26,389
- Profit (loss) carried forward -€12,309
down €12,309 (-9.0%), from €137,284 to €124,976
- Provisions +€80,741
up €80,741, from -€51,731 to €29,009
- Staff costs +€42,352
up €42,352 (+47.1%), from €89,940 to €132,291
- Other operating charges -€12,541
down €12,541 (-70.0%), from €17,913 to €5,372
- Taxes -€11,054
down €11,054 (-62.5%), from €17,684 to €6,630
- Gross operating margin -€9,217
down €9,217 (-3.9%), from €238,653 to €229,436
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 | €546,089 | €557,814 | +€11,725 | +2.1% |
| Fixed assets | 21/28 | €376,797 | €362,510 | -€14,287 | -3.8% |
| Tangible fixed assets | 22/27 | €376,797 | €362,510 | -€14,287 | -3.8% |
| Land and buildings | 22 | €336,102 | €325,407 | -€10,695 | -3.2% |
| Plant, machinery and equipment | 23 | €31,118 | €25,599 | -€5,519 | -17.7% |
| Furniture and vehicles | 24 | €3,635 | €4,211 | +€576 | +15.8% |
| Other tangible fixed assets | 26 | €5,942 | €7,293 | +€1,351 | +22.7% |
| Current assets | 29/58 | €169,292 | €195,305 | +€26,012 | +15.4% |
| Amounts receivable within one year | 40/41 | €5,493 | €4,342 | -€1,151 | -21.0% |
| Trade receivables | 40 | €5,337 | €542 | -€4,795 | -89.8% |
| Other amounts receivable | 41 | €156 | €3,800 | +€3,644 | +2,329% |
| Cash at bank and in hand | 54/58 | €133,106 | €125,938 | -€7,167 | -5.4% |
| Deferred charges and accrued income | 490/1 | €30,693 | €65,024 | +€34,331 | +112% |
| Total equity and liabilities | 10/49 | €546,089 | €557,814 | +€11,725 | +2.1% |
| Equity | 10/15 | €265,234 | €252,926 | -€12,309 | -4.6% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €92,950 | €92,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,989 | €3,989 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,989 | €3,989 | = | 0.0% |
| Distributable reserves | 133 | €88,961 | €88,961 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,284 | €124,976 | -€12,309 | -9.0% |
| Provisions and deferred taxes | 16 | - | €29,009 | +€29,009 | |
| Deferred taxes | 168 | - | €29,009 | +€29,009 | |
| Amounts payable | 17/49 | €280,855 | €275,879 | -€4,976 | -1.8% |
| Amounts payable after more than one year | 17 | €194,986 | €168,597 | -€26,389 | -13.5% |
| Financial debts | 170/4 | €194,986 | €168,597 | -€26,389 | -13.5% |
| Amounts payable within one year | 42/48 | €85,869 | €100,920 | +€15,051 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €42,965 | €26,389 | -€16,576 | -38.6% |
| Trade debts | 44 | €25,628 | €15,690 | -€9,938 | -38.8% |
| Suppliers | 440/4 | €25,628 | €15,690 | -€9,938 | -38.8% |
| Advances received on contracts in progress | 46 | - | €101 | +€101 | |
| Taxes, remuneration and social security | 45 | €17,225 | €13,885 | -€3,340 | -19.4% |
| Taxes | 450/3 | €8,840 | - | -€8,840 | |
| Remuneration and social security | 454/9 | €8,385 | €13,885 | +€5,500 | +65.6% |
| Other amounts payable | 47/48 | €50 | €44,855 | +€44,804 | +88,880% |
| Accrued charges and deferred income | 492/3 | - | €6,362 | +€6,362 | |
| Remuneration, social security and pensions | 62 | €89,940 | €132,291 | +€42,352 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,473 | €20,525 | -€1,948 | -8.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€51,731 | €29,009 | +€80,741 | |
| Other operating charges | 640/8 | €17,913 | €5,372 | -€12,541 | -70.0% |
| Gross operating margin | 9900 | €238,653 | €229,436 | -€9,217 | -3.9% |
| Operating profit (loss) | 9901 | €160,059 | €42,238 | -€117,821 | -73.6% |
| Financial income | 75/76B | €287 | €1,461 | +€1,174 | +408% |
| Recurring financial income | 75 | €287 | €1,461 | +€1,174 | +408% |
| Financial charges | 65/66B | €47,321 | €49,377 | +€2,057 | +4.3% |
| Recurring financial charges | 65 | €47,321 | €49,377 | +€2,057 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €113,025 | -€5,678 | -€118,704 | |
| Income taxes | 67/77 | €17,684 | €6,630 | -€11,054 | -62.5% |
| Profit (loss) for the period | 9904 | €95,341 | -€12,309 | -€107,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €95,341 | -€12,309 | -€107,650 |
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.