B-ASSUR: what changed
Two fiscal 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.
B-ASSUR
Largest movements
- Cash +€52,315
up €52,315 (+52.5%), from €99,588 to €151,903
mainly Provisions (+€33,096) and Net result for the year (+€29,027)
- Intangible fixed assets -€9,153
down €9,153 (-14.8%), from €61,935 to €52,782
- Tangible fixed assets -€4,018
down €4,018 (-12.1%), from €33,319 to €29,301
of which Other tangible fixed assets: -€2,872
- Provisions +€33,096
new in 2025: €33,096
- Reserves +€23,752
up €23,752 (+23.6%), from €100,519 to €124,270
of which Distributable reserves: +€23,752
- Debts after one year -€17,446
down €17,446 (-32.8%), from €53,170 to €35,724
- Provisions +€33,096
new in 2025: €33,096
- Staff costs +€24,692
up €24,692 (+49.8%), from €49,550 to €74,242
- Gross operating margin +€13,770
up €13,770 (+7.9%), from €174,594 to €188,363
- Depreciation -€5,591
down €5,591 (-18.3%), from €30,518 to €24,926
- Taxes -€4,204
down €4,204 (-15.8%), from €26,648 to €22,444
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.
Cash bridge derived
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 | €214,036 | €255,217 | +€41,181 | +19.2% |
| Fixed assets | 21/28 | €95,554 | €82,383 | -€13,171 | -13.8% |
| Intangible fixed assets | 21 | €61,935 | €52,782 | -€9,153 | -14.8% |
| Tangible fixed assets | 22/27 | €33,319 | €29,301 | -€4,018 | -12.1% |
| Furniture and vehicles | 24 | €12,925 | €11,779 | -€1,147 | -8.9% |
| Other tangible fixed assets | 26 | €20,394 | €17,522 | -€2,872 | -14.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €118,482 | €172,834 | +€54,352 | +45.9% |
| Amounts receivable within one year | 40/41 | €17,639 | €18,988 | +€1,349 | +7.6% |
| Trade receivables | 40 | €12,521 | €13,432 | +€911 | +7.3% |
| Other amounts receivable | 41 | €5,118 | €5,556 | +€438 | +8.6% |
| Cash at bank and in hand | 54/58 | €99,588 | €151,903 | +€52,315 | +52.5% |
| Deferred charges and accrued income | 490/1 | €1,254 | €1,943 | +€688 | +54.9% |
| Total equity and liabilities | 10/49 | €214,036 | €255,217 | +€41,181 | +19.2% |
| Equity | 10/15 | €106,830 | €130,581 | +€23,752 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,519 | €124,270 | +€23,752 | +23.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €98,659 | €122,410 | +€23,752 | +24.1% |
| Profit (loss) carried forward | 14 | €111 | €111 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €33,096 | +€33,096 | |
| Provisions for liabilities and charges | 160/5 | - | €33,096 | +€33,096 | |
| Other liabilities and charges | 164/5 | - | €33,096 | +€33,096 | |
| Amounts payable | 17/49 | €107,206 | €91,540 | -€15,667 | -14.6% |
| Amounts payable after more than one year | 17 | €53,170 | €35,724 | -€17,446 | -32.8% |
| Financial debts | 170/4 | €53,170 | €35,724 | -€17,446 | -32.8% |
| Amounts payable within one year | 42/48 | €54,037 | €55,816 | +€1,779 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €16,639 | €16,032 | -€608 | -3.7% |
| Trade debts | 44 | €596 | €1,294 | +€698 | +117.3% |
| Suppliers | 440/4 | €596 | €1,294 | +€698 | +117.3% |
| Taxes, remuneration and social security | 45 | €36,802 | €38,490 | +€1,688 | +4.6% |
| Taxes | 450/3 | €20,548 | €19,046 | -€1,501 | -7.3% |
| Remuneration and social security | 454/9 | €16,254 | €19,444 | +€3,190 | +19.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €49,550 | €74,242 | +€24,692 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,518 | €24,926 | -€5,591 | -18.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €33,096 | +€33,096 | |
| Other operating charges | 640/8 | €3,913 | €3,233 | -€680 | -17.4% |
| Gross operating margin | 9900 | €174,594 | €188,363 | +€13,770 | +7.9% |
| Operating profit (loss) | 9901 | €90,613 | €52,866 | -€37,747 | -41.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,606 | €1,397 | -€210 | -13.0% |
| Recurring financial charges | 65 | €1,606 | €1,397 | -€210 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €89,007 | €51,470 | -€37,537 | -42.2% |
| Income taxes | 67/77 | €26,648 | €22,444 | -€4,204 | -15.8% |
| Profit (loss) for the period | 9904 | €62,359 | €29,027 | -€33,332 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,359 | €29,027 | -€33,332 | -53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.