B2V Assurances: 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.
B2V Assurances
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-14.3%), from €105,000 to €90,000
- Cash +€11,098
up €11,098 (+3.8%), from €290,451 to €301,549
mainly Net result for the year (+€84,051) and Current portion of long-term debt (+€20,224)
- Tangible fixed assets -€4,749
down €4,749 (-63.7%), from €7,452 to €2,703
of which Furniture and vehicles: -€4,263
- Debts after one year -€21,686
down €21,686 (-35.0%), from €62,032 to €40,346
- Current portion of long-term debt +€20,224
up €20,224 (+94.2%), from €21,461 to €41,685
- Tax, wage and social debts -€10,030
down €10,030 (-10.2%), from €98,130 to €88,100
of which Taxes: -€50,030
- Gross operating margin +€8,047
up €8,047 (+6.2%), from €130,144 to €138,191
- Staff costs +€4,547
new in 2025: €4,547
- Depreciation -€2,186
down €2,186 (-10.0%), from €21,935 to €19,749
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 | €420,926 | €413,613 | -€7,313 | -1.7% |
| Fixed assets | 21/28 | €112,452 | €92,703 | -€19,749 | -17.6% |
| Intangible fixed assets | 21 | €105,000 | €90,000 | -€15,000 | -14.3% |
| Tangible fixed assets | 22/27 | €7,452 | €2,703 | -€4,749 | -63.7% |
| Plant, machinery and equipment | 23 | €1,902 | €1,416 | -€486 | -25.6% |
| Furniture and vehicles | 24 | €5,550 | €1,287 | -€4,263 | -76.8% |
| Current assets | 29/58 | €308,474 | €320,910 | +€12,436 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,546 | €890 | -€656 | -42.4% |
| Trade receivables | 40 | €1,546 | €890 | -€656 | -42.4% |
| Cash at bank and in hand | 54/58 | €290,451 | €301,549 | +€11,098 | +3.8% |
| Deferred charges and accrued income | 490/1 | €16,477 | €18,471 | +€1,994 | +12.1% |
| Total equity and liabilities | 10/49 | €420,926 | €413,613 | -€7,313 | -1.7% |
| Equity | 10/15 | €234,848 | €238,899 | +€4,051 | +1.7% |
| Contributions | 10/11 | €27,370 | €27,370 | = | 0.0% |
| Reserves | 13 | €20,660 | €24,711 | +€4,051 | +19.6% |
| Tax-exempt reserves | 132 | €16,760 | €16,760 | = | 0.0% |
| Distributable reserves | 133 | €3,900 | €7,951 | +€4,051 | +103.9% |
| Profit (loss) carried forward | 14 | €186,818 | €186,818 | = | 0.0% |
| Amounts payable | 17/49 | €186,078 | €174,714 | -€11,364 | -6.1% |
| Amounts payable after more than one year | 17 | €62,032 | €40,346 | -€21,686 | -35.0% |
| Financial debts | 170/4 | €62,032 | €40,346 | -€21,686 | -35.0% |
| Amounts payable within one year | 42/48 | €123,380 | €133,700 | +€10,320 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €21,461 | €41,685 | +€20,224 | +94.2% |
| Trade debts | 44 | €1,717 | €1,843 | +€126 | +7.3% |
| Suppliers | 440/4 | €1,717 | €1,843 | +€126 | +7.3% |
| Taxes, remuneration and social security | 45 | €98,130 | €88,100 | -€10,030 | -10.2% |
| Taxes | 450/3 | €58,130 | €8,100 | -€50,030 | -86.1% |
| Remuneration and social security | 454/9 | €40,000 | €80,000 | +€40,000 | +100.0% |
| Other amounts payable | 47/48 | €2,072 | €2,072 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €666 | €668 | +€2 | +0.3% |
| Remuneration, social security and pensions | 62 | - | €4,547 | +€4,547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,935 | €19,749 | -€2,186 | -10.0% |
| Other operating charges | 640/8 | €1,033 | €846 | -€187 | -18.1% |
| Gross operating margin | 9900 | €130,144 | €138,191 | +€8,047 | +6.2% |
| Operating profit (loss) | 9901 | €107,176 | €113,049 | +€5,873 | +5.5% |
| Financial charges | 65/66B | €1,169 | €898 | -€271 | -23.2% |
| Recurring financial charges | 65 | €1,169 | €898 | -€271 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €106,007 | €112,151 | +€6,144 | +5.8% |
| Income taxes | 67/77 | €28,802 | €28,100 | -€702 | -2.4% |
| Profit (loss) for the period | 9904 | €77,205 | €84,051 | +€6,846 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,205 | €84,051 | +€6,846 | +8.9% |
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 5 October 2026 via checked.be.