BARDIAU ASSURANCES: what changed
What changed
BARDIAU ASSURANCES
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€22,927
2024 · €73,385-€50,458
Equity
€108,702
2024 · €85,775+€22,927
Cash
€13,695
2024 · €55,423-€41,728
Balance sheet total
€467,235
2024 · €564,678-€97,442
Largest movements
Assets
- Intangible fixed assets -€60,361
down €60,361 (-39.7%), from €151,871 to €91,510
- Cash -€41,728
down €41,728 (-75.3%), from €55,423 to €13,695
mainly Other debts (-€34,168) and Debts after one year (-€32,401)
- Deferred charges and accrued income +€28,011
up €28,011 (+156%), from €17,960 to €45,971
- Tangible fixed assets -€23,370
down €23,370 (-6.9%), from €338,566 to €315,196
of which Land and buildings: -€21,935
Equity and liabilities
- Other debts -€34,168
down €34,168 (-73.3%), from €46,606 to €12,439
- Debts after one year -€32,401
down €32,401 (-20.9%), from €154,757 to €122,356
- Provisions -€25,732
down €25,732 (-13.8%), from €186,347 to €160,615
- Reserves +€22,500
up €22,500 (+28.1%), from €80,000 to €102,500
- Tax, wage and social debts -€20,064
down €20,064 (-63.7%), from €31,518 to €11,454
of which Taxes: -€19,144
Income statement
- Gross operating margin -€56,573
down €56,573 (-18.0%), from €314,997 to €258,424
- Staff costs +€16,363
up €16,363 (+23.1%), from €70,845 to €87,208
- Financial charges -€9,262
down €9,262 (-32.2%), from €28,734 to €19,472
- Taxes -€6,406
down €6,406 (-15.3%), from €41,742 to €35,336
- Depreciation -€3,333
down €3,333 (-3.7%), from €89,000 to €85,667
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,385
Gross operating margin
-€56,573
Staff costs
-€16,363
Depreciation
+€3,333
Other operating charges
+€1,470
Other operating items
+€2,006
Financial income
+€0
Financial charges
+€9,262
Taxes
+€6,406
Result 2025
€22,927
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€697
Investment
-€1,936
Financing
-€40,490
Cash 2024
€55,423
From operations (derived)
+€697
Net result for the year
+€22,927
Depreciation
+€85,667
Receivables within one year
-€6
Deferred charges and accrued income
-€28,011
Provisions
-€25,732
Trade debts
+€517
Tax, wage and social debts
-€20,064
Other debts
-€34,168
Accrued charges and deferred income
-€433
Investment (derived)
-€1,936
Investment in fixed assets (net)
-€1,936
Financing
-€40,490
Debts after one year
-€32,401
Current portion of long-term debt
-€16,543
Short-term financial debts
+€8,454
Cash 2025
€13,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,678 | €467,235 | -€97,442 | -17.3% |
| Fixed assets | 21/28 | €491,294 | €407,563 | -€83,731 | -17.0% |
| Intangible fixed assets | 21 | €151,871 | €91,510 | -€60,361 | -39.7% |
| Tangible fixed assets | 22/27 | €338,566 | €315,196 | -€23,370 | -6.9% |
| Land and buildings | 22 | €325,167 | €303,231 | -€21,935 | -6.7% |
| Plant, machinery and equipment | 23 | €2,150 | €2,228 | +€78 | +3.6% |
| Furniture and vehicles | 24 | €2,473 | €2,174 | -€299 | -12.1% |
| Other tangible fixed assets | 26 | €8,776 | €7,562 | -€1,215 | -13.8% |
| Financial fixed assets | 28 | €857 | €857 | = | 0.0% |
| Current assets | 29/58 | €73,384 | €59,672 | -€13,711 | -18.7% |
| Amounts receivable within one year | 40/41 | - | €6 | +€6 | |
| Trade receivables | 40 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €55,423 | €13,695 | -€41,728 | -75.3% |
| Deferred charges and accrued income | 490/1 | €17,960 | €45,971 | +€28,011 | +156% |
| Total equity and liabilities | 10/49 | €564,678 | €467,235 | -€97,442 | -17.3% |
| Equity | 10/15 | €85,775 | €108,702 | +€22,927 | +26.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €102,500 | +€22,500 | +28.1% |
| Distributable reserves | 133 | €80,000 | €102,500 | +€22,500 | +28.1% |
| Profit (loss) carried forward | 14 | €775 | €1,202 | +€427 | +55.1% |
| Provisions and deferred taxes | 16 | €186,347 | €160,615 | -€25,732 | -13.8% |
| Provisions for liabilities and charges | 160/5 | €186,347 | €160,615 | -€25,732 | -13.8% |
| Environmental obligations | 163 | €186,347 | €160,615 | -€25,732 | -13.8% |
| Amounts payable | 17/49 | €292,555 | €197,918 | -€94,638 | -32.3% |
| Amounts payable after more than one year | 17 | €154,757 | €122,356 | -€32,401 | -20.9% |
| Financial debts | 170/4 | €154,757 | €122,356 | -€32,401 | -20.9% |
| Amounts payable within one year | 42/48 | €136,990 | €75,186 | -€61,803 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €48,944 | €32,401 | -€16,543 | -33.8% |
| Financial debts | 43 | - | €8,454 | +€8,454 | |
| Credit institutions | 430/8 | - | €8,454 | +€8,454 | |
| Trade debts | 44 | €9,921 | €10,438 | +€517 | +5.2% |
| Suppliers | 440/4 | €9,921 | €10,438 | +€517 | +5.2% |
| Taxes, remuneration and social security | 45 | €31,518 | €11,454 | -€20,064 | -63.7% |
| Taxes | 450/3 | €20,480 | €1,336 | -€19,144 | -93.5% |
| Remuneration and social security | 454/9 | €11,038 | €10,118 | -€920 | -8.3% |
| Other amounts payable | 47/48 | €46,606 | €12,439 | -€34,168 | -73.3% |
| Accrued charges and deferred income | 492/3 | €809 | €375 | -€433 | -53.6% |
| Remuneration, social security and pensions | 62 | €70,845 | €87,208 | +€16,363 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,000 | €85,667 | -€3,333 | -3.7% |
| Other operating charges | 640/8 | €9,285 | €7,815 | -€1,470 | -15.8% |
| Non-recurring operating charges | 66A | €2,006 | €0 | -€2,006 | -100% |
| Gross operating margin | 9900 | €314,997 | €258,424 | -€56,573 | -18.0% |
| Operating profit (loss) | 9901 | €143,861 | €77,735 | -€66,127 | -46.0% |
| Financial income | 75/76B | €0 | €1 | +€0 | +81.6% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +81.6% |
| Financial charges | 65/66B | €28,734 | €19,472 | -€9,262 | -32.2% |
| Recurring financial charges | 65 | €28,734 | €19,472 | -€9,262 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €115,127 | €58,263 | -€56,864 | -49.4% |
| Income taxes | 67/77 | €41,742 | €35,336 | -€6,406 | -15.3% |
| Profit (loss) for the period | 9904 | €73,385 | €22,927 | -€50,458 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,385 | €22,927 | -€50,458 | -68.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.