BCPL Assurfinances: 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.
BCPL Assurfinances
Largest movements
- Receivables within one year +€9,313
up €9,313 (+178%), from €5,218 to €14,531
- Cash +€7,888
up €7,888 (+258%), from €3,061 to €10,950
mainly Tax, wage and social debts (+€14,002) and Depreciation (+€4,988)
- Tangible fixed assets -€3,932
down €3,932 (-43.3%), from €9,090 to €5,158
- Deferred charges and accrued income +€1,193
up €1,193 (+78.0%), from €1,529 to €2,722
- Intangible fixed assets -€756
down €756 (-22.3%), from €3,383 to €2,627
- Tax, wage and social debts +€14,002
new in 2025: €14,002
of which Taxes: +€9,686
- Profit (loss) carried forward -€4,986
down €4,986 (-25.0%), from -€19,913 to -€24,899
- Accrued charges and deferred income +€4,573
up €4,573 (+236%), from €1,938 to €6,511
- Gross operating margin +€32,290
up €32,290, from -€15,919 to €16,370
- Staff costs +€13,727
new in 2025: €13,727
- Other operating charges +€2,347
up €2,347 (+1,194%), from €197 to €2,544
- Depreciation +€1,259
up €1,259 (+33.7%), from €3,729 to €4,988
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 | €23,456 | €36,863 | +€13,406 | +57.2% |
| Formation expenses | 20 | €1,175 | €875 | -€300 | -25.5% |
| Fixed assets | 21/28 | €12,473 | €7,785 | -€4,688 | -37.6% |
| Intangible fixed assets | 21 | €3,383 | €2,627 | -€756 | -22.3% |
| Tangible fixed assets | 22/27 | €9,090 | €5,158 | -€3,932 | -43.3% |
| Furniture and vehicles | 24 | €9,090 | €5,158 | -€3,932 | -43.3% |
| Current assets | 29/58 | €9,809 | €28,203 | +€18,394 | +188% |
| Amounts receivable within one year | 40/41 | €5,218 | €14,531 | +€9,313 | +178% |
| Trade receivables | 40 | €5,218 | €14,531 | +€9,313 | +178% |
| Cash at bank and in hand | 54/58 | €3,061 | €10,950 | +€7,888 | +258% |
| Deferred charges and accrued income | 490/1 | €1,529 | €2,722 | +€1,193 | +78.0% |
| Total equity and liabilities | 10/49 | €23,456 | €36,863 | +€13,406 | +57.2% |
| Equity | 10/15 | -€9,913 | -€14,899 | -€4,986 | -50.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,913 | -€24,899 | -€4,986 | -25.0% |
| Amounts payable | 17/49 | €33,369 | €51,762 | +€18,392 | +55.1% |
| Amounts payable within one year | 42/48 | €31,431 | €45,250 | +€13,819 | +44.0% |
| Trade debts | 44 | €1,431 | €1,248 | -€183 | -12.8% |
| Suppliers | 440/4 | €1,431 | €1,248 | -€183 | -12.8% |
| Taxes, remuneration and social security | 45 | - | €14,002 | +€14,002 | |
| Taxes | 450/3 | - | €9,686 | +€9,686 | |
| Remuneration and social security | 454/9 | - | €4,316 | +€4,316 | |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,938 | €6,511 | +€4,573 | +236% |
| Remuneration, social security and pensions | 62 | - | €13,727 | +€13,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €4,988 | +€1,259 | +33.7% |
| Other operating charges | 640/8 | €197 | €2,544 | +€2,347 | +1,194% |
| Gross operating margin | 9900 | -€15,919 | €16,370 | +€32,290 | |
| Operating profit (loss) | 9901 | -€19,845 | -€4,889 | +€14,957 | +75.4% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €68 | €125 | +€57 | +84.0% |
| Recurring financial charges | 65 | €68 | €125 | +€57 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,913 | -€4,986 | +€14,927 | +75.0% |
| Profit (loss) for the period | 9904 | -€19,913 | -€4,986 | +€14,927 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,913 | -€4,986 | +€14,927 | +75.0% |
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 23 October 2026 via checked.be.