BBM ASSUR: 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.
BBM ASSUR
Largest movements
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€5,056
up €5,056 (+12.7%), from €39,761 to €44,817
mainly Current investments (+€30,000) and Net result for the year (+€19,407)
- Receivables within one year +€2,298
new in 2025: €2,298
- Tangible fixed assets -€1,846
down €1,846 (-57.0%), from €3,238 to €1,392
- Reserves -€15,000
down €15,000 (-63.8%), from €23,500 to €8,500
- Tax, wage and social debts -€7,642
no longer reported in 2025 (was €7,642)
- Other debts -€1,000
down €1,000 (-4.5%), from €22,076 to €21,076
- Financial income -€2,053
down €2,053 (-91.6%), from €2,242 to €189
- Gross operating margin -€1,577
down €1,577 (-5.3%), from €29,823 to €28,246
- Depreciation -€952
down €952 (-34.0%), from €2,798 to €1,846
- Taxes -€671
down €671 (-9.4%), from €7,156 to €6,485
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 | €74,558 | €50,323 | -€24,235 | -32.5% |
| Fixed assets | 21/28 | €3,238 | €1,392 | -€1,846 | -57.0% |
| Tangible fixed assets | 22/27 | €3,238 | €1,392 | -€1,846 | -57.0% |
| Furniture and vehicles | 24 | €3,238 | €1,392 | -€1,846 | -57.0% |
| Current assets | 29/58 | €71,320 | €48,931 | -€22,389 | -31.4% |
| Amounts receivable within one year | 40/41 | - | €2,298 | +€2,298 | |
| Other amounts receivable | 41 | - | €2,298 | +€2,298 | |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €39,761 | €44,817 | +€5,056 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,559 | €1,816 | +€257 | +16.5% |
| Total equity and liabilities | 10/49 | €74,558 | €50,323 | -€24,235 | -32.5% |
| Equity | 10/15 | €44,840 | €29,247 | -€15,593 | -34.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €23,500 | €8,500 | -€15,000 | -63.8% |
| Distributable reserves | 133 | €23,500 | €8,500 | -€15,000 | -63.8% |
| Profit (loss) carried forward | 14 | €880 | €287 | -€593 | -67.4% |
| Amounts payable | 17/49 | €29,718 | €21,076 | -€8,642 | -29.1% |
| Amounts payable within one year | 42/48 | €29,718 | €21,076 | -€8,642 | -29.1% |
| Taxes, remuneration and social security | 45 | €7,642 | - | -€7,642 | |
| Taxes | 450/3 | €7,642 | - | -€7,642 | |
| Other amounts payable | 47/48 | €22,076 | €21,076 | -€1,000 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,798 | €1,846 | -€952 | -34.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.1% |
| Gross operating margin | 9900 | €29,823 | €28,246 | -€1,577 | -5.3% |
| Operating profit (loss) | 9901 | €26,574 | €25,935 | -€639 | -2.4% |
| Financial income | 75/76B | €2,242 | €189 | -€2,053 | -91.6% |
| Recurring financial income | 75 | €2,242 | €189 | -€2,053 | -91.6% |
| Financial charges | 65/66B | €225 | €232 | +€7 | +3.1% |
| Recurring financial charges | 65 | €225 | €232 | +€7 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €28,591 | €25,892 | -€2,699 | -9.4% |
| Income taxes | 67/77 | €7,156 | €6,485 | -€671 | -9.4% |
| Profit (loss) for the period | 9904 | €21,435 | €19,407 | -€2,028 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,435 | €19,407 | -€2,028 | -9.5% |
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 14 October 2026 via checked.be.