Assurmer: 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.
What changed
Assurmer
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€51,144
2024 · -€59,702+€110,847
Equity
€109,774
2024 · €58,629+€51,144
Cash
€57,115
2024 · €162,294-€105,179
Balance sheet total
€2.2m
2024 · €2.4m-€231,938
Largest movements
Assets
- Intangible fixed assets -€114,643
down €114,643 (-6.6%), from €1.7m to €1.6m
- Cash -€105,179
down €105,179 (-64.8%), from €162,294 to €57,115
mainly Debts after one year (-€264,274) and Investment in fixed assets (net) (-€167,684)
Equity and liabilities
- Debts after one year -€264,274
down €264,274 (-14.3%), from €1.8m to €1.6m
of which Financial debts: -€264,274
- Profit (loss) carried forward +€41,371
up €41,371, from -€41,371 to €0
Income statement
- Gross operating margin +€174,802
up €174,802 (+19.5%), from €898,551 to €1.1m
- Staff costs +€92,296
up €92,296 (+16.6%), from €555,442 to €647,738
- Depreciation -€25,787
down €25,787 (-8.0%), from €320,521 to €294,734
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.
Result 2024
-€59,702
Gross operating margin
+€174,802
Staff costs
-€92,296
Depreciation
+€25,787
Other operating charges
-€353
Financial income
-€3,030
Financial charges
+€7,769
Taxes
-€1,832
Result 2025
€51,144
raises the resultlowers the result
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.
From operations
+€331,717
Investment
-€167,684
Financing
-€269,213
Cash 2024
€162,294
From operations (derived)
+€331,717
Net result for the year
+€51,144
Depreciation
+€294,734
Smaller working-capital items
-€292
Trade debts
-€11,119
Tax, wage and social debts
+€13,384
Other debts
-€14,131
Accrued charges and deferred income
-€2,003
Investment (derived)
-€167,684
Investment in fixed assets (net)
-€167,684
Financing
-€269,213
Debts after one year
-€264,274
Current portion of long-term debt
-€4,939
Cash 2025
€57,115
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,394,338 | €2,162,401 | -€231,938 | -9.7% |
| Fixed assets | 21/28 | €2,103,748 | €1,976,697 | -€127,051 | -6.0% |
| Intangible fixed assets | 21 | €1,726,634 | €1,611,991 | -€114,643 | -6.6% |
| Tangible fixed assets | 22/27 | €377,114 | €364,706 | -€12,408 | -3.3% |
| Plant, machinery and equipment | 23 | €7,023 | €8,238 | +€1,215 | +17.3% |
| Furniture and vehicles | 24 | €59,883 | €35,961 | -€23,922 | -39.9% |
| Other tangible fixed assets | 26 | €310,208 | €320,507 | +€10,299 | +3.3% |
| Current assets | 29/58 | €290,591 | €185,704 | -€104,887 | -36.1% |
| Amounts receivable within one year | 40/41 | €124,121 | €124,626 | +€506 | +0.4% |
| Trade receivables | 40 | €117,985 | €124,626 | +€6,641 | +5.6% |
| Other amounts receivable | 41 | €6,136 | €0 | -€6,136 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €162,294 | €57,115 | -€105,179 | -64.8% |
| Deferred charges and accrued income | 490/1 | €4,176 | €3,962 | -€214 | -5.1% |
| Total equity and liabilities | 10/49 | €2,394,338 | €2,162,401 | -€231,938 | -9.7% |
| Equity | 10/15 | €58,629 | €109,774 | +€51,144 | +87.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €0 | €9,774 | +€9,774 | |
| Distributable reserves | 133 | €0 | €9,774 | +€9,774 | |
| Profit (loss) carried forward | 14 | -€41,371 | €0 | +€41,371 | |
| Amounts payable | 17/49 | €2,335,709 | €2,052,627 | -€283,082 | -12.1% |
| Amounts payable after more than one year | 17 | €1,843,608 | €1,579,333 | -€264,274 | -14.3% |
| Financial debts | 170/4 | €1,543,608 | €1,279,333 | -€264,274 | -17.1% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €482,168 | €465,363 | -€16,805 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €219,213 | €214,274 | -€4,939 | -2.3% |
| Trade debts | 44 | €68,276 | €57,157 | -€11,119 | -16.3% |
| Suppliers | 440/4 | €68,276 | €57,157 | -€11,119 | -16.3% |
| Taxes, remuneration and social security | 45 | €120,578 | €133,962 | +€13,384 | +11.1% |
| Taxes | 450/3 | €17,230 | €16,576 | -€655 | -3.8% |
| Remuneration and social security | 454/9 | €103,347 | €117,386 | +€14,039 | +13.6% |
| Other amounts payable | 47/48 | €74,102 | €59,970 | -€14,131 | -19.1% |
| Accrued charges and deferred income | 492/3 | €9,933 | €7,930 | -€2,003 | -20.2% |
| Non-recurring operating income | 76A | €3,552 | - | -€3,552 | |
| Remuneration, social security and pensions | 62 | €555,442 | €647,738 | +€92,296 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320,521 | €294,734 | -€25,787 | -8.0% |
| Other operating charges | 640/8 | €3,730 | €4,083 | +€353 | +9.5% |
| Gross operating margin | 9900 | €898,551 | €1,073,353 | +€174,802 | +19.5% |
| Operating profit (loss) | 9901 | €18,857 | €126,797 | +€107,940 | +572% |
| Financial income | 75/76B | €3,370 | €341 | -€3,030 | -89.9% |
| Recurring financial income | 75 | €3,370 | €341 | -€3,030 | -89.9% |
| Financial charges | 65/66B | €80,979 | €73,210 | -€7,769 | -9.6% |
| Recurring financial charges | 65 | €80,979 | €73,210 | -€7,769 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€58,751 | €53,928 | +€112,679 | |
| Income taxes | 67/77 | €951 | €2,783 | +€1,832 | +193% |
| Profit (loss) for the period | 9904 | -€59,702 | €51,144 | +€110,847 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,702 | €51,144 | +€110,847 |
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 16 October 2026 via checked.be.