BUREAU - ASSURANCES - PRETS: 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.
BUREAU - ASSURANCES - PRETS
Largest movements
- Cash +€137,197
up €137,197 (+64.3%), from €213,225 to €350,421
mainly Trade debts (+€114,448) and Net result for the year (+€45,507)
- Receivables after one year -€9,532
down €9,532 (-8.7%), from €109,532 to €100,000
- Tangible fixed assets -€5,840
down €5,840 (-37.6%), from €15,521 to €9,680
- Receivables within one year -€5,631
down €5,631 (-37.1%), from €15,171 to €9,541
of which Trade receivables: -€3,577
- Trade debts +€114,448
up €114,448 (+44.5%), from €257,035 to €371,483
- Other debts +€25,748
up €25,748 (+64.4%), from €40,000 to €65,748
- Profit (loss) carried forward -€18,314
down €18,314 (-100%), from €18,314 to €0
- Debts after one year -€5,175
down €5,175 (-40.9%), from €12,652 to €7,477
- Other operating charges +€9,671
up €9,671 (+562%), from €1,721 to €11,392
- Financial income +€8,396
up €8,396 (+157%), from €5,357 to €13,753
- Gross operating margin +€2,699
up €2,699 (+4.1%), from €65,880 to €68,578
- Taxes +€757
up €757 (+4.3%), from €17,595 to €18,352
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 | €354,207 | €472,386 | +€118,179 | +33.4% |
| Fixed assets | 21/28 | €15,521 | €9,680 | -€5,840 | -37.6% |
| Tangible fixed assets | 22/27 | €15,521 | €9,680 | -€5,840 | -37.6% |
| Leasing and similar rights | 25 | €15,521 | €9,680 | -€5,840 | -37.6% |
| Current assets | 29/58 | €338,686 | €462,706 | +€124,020 | +36.6% |
| Amounts receivable after more than one year | 29 | €109,532 | €100,000 | -€9,532 | -8.7% |
| Other amounts receivable | 291 | €109,532 | €100,000 | -€9,532 | -8.7% |
| Amounts receivable within one year | 40/41 | €15,171 | €9,541 | -€5,631 | -37.1% |
| Trade receivables | 40 | €4,435 | €859 | -€3,577 | -80.6% |
| Other amounts receivable | 41 | €10,736 | €8,682 | -€2,054 | -19.1% |
| Cash at bank and in hand | 54/58 | €213,225 | €350,421 | +€137,197 | +64.3% |
| Deferred charges and accrued income | 490/1 | €758 | €2,744 | +€1,986 | +262% |
| Total equity and liabilities | 10/49 | €354,207 | €472,386 | +€118,179 | +33.4% |
| Equity | 10/15 | €39,510 | €19,268 | -€20,241 | -51.2% |
| Contributions | 10/11 | €19,268 | €19,268 | = | 0.0% |
| Reserves | 13 | €1,927 | €0 | -€1,927 | -100% |
| Distributable reserves | 133 | €1,927 | €0 | -€1,927 | -100% |
| Profit (loss) carried forward | 14 | €18,314 | €0 | -€18,314 | -100% |
| Amounts payable | 17/49 | €314,697 | €453,118 | +€138,421 | +44.0% |
| Amounts payable after more than one year | 17 | €12,652 | €7,477 | -€5,175 | -40.9% |
| Financial debts | 170/4 | €12,652 | €7,477 | -€5,175 | -40.9% |
| Amounts payable within one year | 42/48 | €302,045 | €445,641 | +€143,596 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €5,010 | €5,175 | +€165 | +3.3% |
| Trade debts | 44 | €257,035 | €371,483 | +€114,448 | +44.5% |
| Suppliers | 440/4 | €257,035 | €371,483 | +€114,448 | +44.5% |
| Taxes, remuneration and social security | 45 | €0 | €3,235 | +€3,235 | |
| Taxes | 450/3 | €0 | €3,235 | +€3,235 | |
| Other amounts payable | 47/48 | €40,000 | €65,748 | +€25,748 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,840 | €5,840 | = | 0.0% |
| Other operating charges | 640/8 | €1,721 | €11,392 | +€9,671 | +562% |
| Gross operating margin | 9900 | €65,880 | €68,578 | +€2,699 | +4.1% |
| Operating profit (loss) | 9901 | €58,319 | €51,346 | -€6,973 | -12.0% |
| Financial income | 75/76B | €5,357 | €13,753 | +€8,396 | +157% |
| Recurring financial income | 75 | €5,357 | €13,753 | +€8,396 | +157% |
| Financial charges | 65/66B | €987 | €1,241 | +€253 | +25.7% |
| Recurring financial charges | 65 | €987 | €1,241 | +€253 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €62,688 | €63,858 | +€1,170 | +1.9% |
| Income taxes | 67/77 | €17,595 | €18,352 | +€757 | +4.3% |
| Profit (loss) for the period | 9904 | €45,093 | €45,507 | +€413 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,093 | €45,507 | +€413 | +0.9% |
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 28 October 2026 via checked.be.