B.M. ASSURANCES: 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.
B.M. ASSURANCES
Largest movements
- Cash +€15,513
up €15,513 (+8.1%), from €191,535 to €207,048
mainly Net result for the year (+€44,842) and Depreciation (+€11,612)
- Tangible fixed assets -€9,596
down €9,596 (-25.3%), from €37,995 to €28,400
of which Furniture and vehicles: -€8,834
- Deferred charges and accrued income +€2,874
up €2,874 (+17.6%), from €16,347 to €19,221
- Reserves +€9,680
up €9,680 (+5.0%), from €195,378 to €205,059
of which Distributable reserves: +€9,680
- Debts after one year -€4,130
down €4,130 (-47.1%), from €8,776 to €4,646
- Other debts +€3,047
up €3,047 (+10.0%), from €30,357 to €33,404
- Gross operating margin +€10,662
up €10,662 (+16.0%), from €66,837 to €77,499
- Taxes +€2,325
up €2,325 (+13.0%), from €17,841 to €20,166
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 | €266,302 | €274,555 | +€8,253 | +3.1% |
| Fixed assets | 21/28 | €54,480 | €44,885 | -€9,596 | -17.6% |
| Intangible fixed assets | 21 | €16,485 | €16,485 | = | 0.0% |
| Tangible fixed assets | 22/27 | €37,995 | €28,400 | -€9,596 | -25.3% |
| Furniture and vehicles | 24 | €32,383 | €23,549 | -€8,834 | -27.3% |
| Other tangible fixed assets | 26 | €5,612 | €4,850 | -€762 | -13.6% |
| Current assets | 29/58 | €211,822 | €229,671 | +€17,849 | +8.4% |
| Amounts receivable within one year | 40/41 | €3,940 | €3,402 | -€538 | -13.7% |
| Trade receivables | 40 | €101 | - | -€101 | |
| Other amounts receivable | 41 | €3,839 | €3,402 | -€437 | -11.4% |
| Cash at bank and in hand | 54/58 | €191,535 | €207,048 | +€15,513 | +8.1% |
| Deferred charges and accrued income | 490/1 | €16,347 | €19,221 | +€2,874 | +17.6% |
| Total equity and liabilities | 10/49 | €266,302 | €274,555 | +€8,253 | +3.1% |
| Equity | 10/15 | €213,982 | €223,662 | +€9,680 | +4.5% |
| Contributions | 10/11 | €18,604 | €18,604 | = | 0.0% |
| Reserves | 13 | €195,378 | €205,059 | +€9,680 | +5.0% |
| 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 | €193,518 | €203,198 | +€9,680 | +5.0% |
| Amounts payable | 17/49 | €52,320 | €50,893 | -€1,427 | -2.7% |
| Amounts payable after more than one year | 17 | €8,776 | €4,646 | -€4,130 | -47.1% |
| Financial debts | 170/4 | €8,776 | €4,646 | -€4,130 | -47.1% |
| Amounts payable within one year | 42/48 | €43,545 | €46,247 | +€2,702 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €3,983 | €4,130 | +€147 | +3.7% |
| Trade debts | 44 | €865 | €2,471 | +€1,607 | +186% |
| Suppliers | 440/4 | €865 | €2,471 | +€1,607 | +186% |
| Taxes, remuneration and social security | 45 | €8,340 | €6,242 | -€2,098 | -25.2% |
| Taxes | 450/3 | €8,340 | €6,242 | -€2,098 | -25.2% |
| Other amounts payable | 47/48 | €30,357 | €33,404 | +€3,047 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,028 | €11,612 | +€584 | +5.3% |
| Other operating charges | 640/8 | €378 | €320 | -€58 | -15.3% |
| Gross operating margin | 9900 | €66,837 | €77,499 | +€10,662 | +16.0% |
| Operating profit (loss) | 9901 | €55,431 | €65,568 | +€10,136 | +18.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €789 | €559 | -€230 | -29.1% |
| Recurring financial charges | 65 | €789 | €559 | -€230 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €54,643 | €65,009 | +€10,366 | +19.0% |
| Income taxes | 67/77 | €17,841 | €20,166 | +€2,325 | +13.0% |
| Profit (loss) for the period | 9904 | €36,802 | €44,842 | +€8,041 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,802 | €44,842 | +€8,041 | +21.8% |
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 15 October 2026 via checked.be.