BUREAU D'ASSURANCES STORMS: 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 D'ASSURANCES STORMS
Largest movements
- Cash +€28,111
up €28,111 (+35.7%), from €78,768 to €106,878
mainly Net result for the year (+€112,457) and Other debts (+€16,436)
- Tangible fixed assets -€13,432
down €13,432 (-19.9%), from €67,638 to €54,205
of which Furniture and vehicles: -€11,948
- Receivables within one year +€5,215
up €5,215 (+6.5%), from €79,804 to €85,019
of which Other amounts receivable: +€7,728
- Intangible fixed assets -€3,343
down €3,343 (-20.9%), from €16,023 to €12,680
- Other debts +€16,436
up €16,436 (+19.7%), from €83,564 to €100,000
- Reserves +€12,457
up €12,457 (+23.8%), from €52,325 to €64,781
of which Tax-exempt reserves: +€12,457
- Debts after one year -€12,290
down €12,290 (-64.2%), from €19,139 to €6,850
- Current portion of long-term debt -€10,490
down €10,490 (-55.5%), from €18,901 to €8,411
- Tax, wage and social debts +€10,263
up €10,263 (+32.8%), from €31,260 to €41,523
of which Remuneration and social security: +€6,441
- Gross operating margin +€48,240
up €48,240 (+20.0%), from €241,188 to €289,428
- Staff costs +€34,317
up €34,317 (+37.6%), from €91,358 to €125,674
- Depreciation -€7,082
down €7,082 (-31.3%), from €22,597 to €15,516
- Other operating charges -€4,293
down €4,293 (-79.6%), from €5,393 to €1,099
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 | €242,456 | €259,007 | +€16,551 | +6.8% |
| Fixed assets | 21/28 | €83,885 | €67,109 | -€16,775 | -20.0% |
| Intangible fixed assets | 21 | €16,023 | €12,680 | -€3,343 | -20.9% |
| Tangible fixed assets | 22/27 | €67,638 | €54,205 | -€13,432 | -19.9% |
| Land and buildings | 22 | €22,639 | €21,789 | -€850 | -3.8% |
| Furniture and vehicles | 24 | €33,218 | €21,270 | -€11,948 | -36.0% |
| Leasing and similar rights | 25 | €6,854 | €4,112 | -€2,743 | -40.0% |
| Other tangible fixed assets | 26 | €4,927 | €7,035 | +€2,108 | +42.8% |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €158,571 | €191,898 | +€33,326 | +21.0% |
| Amounts receivable within one year | 40/41 | €79,804 | €85,019 | +€5,215 | +6.5% |
| Trade receivables | 40 | €47,630 | €45,118 | -€2,512 | -5.3% |
| Other amounts receivable | 41 | €32,173 | €39,901 | +€7,728 | +24.0% |
| Cash at bank and in hand | 54/58 | €78,768 | €106,878 | +€28,111 | +35.7% |
| Total equity and liabilities | 10/49 | €242,456 | €259,007 | +€16,551 | +6.8% |
| Equity | 10/15 | €72,513 | €84,970 | +€12,457 | +17.2% |
| Contributions | 10/11 | €17,697 | €17,697 | = | 0.0% |
| Reserves | 13 | €52,325 | €64,781 | +€12,457 | +23.8% |
| Tax-exempt reserves | 132 | €50,755 | €63,211 | +€12,457 | +24.5% |
| Distributable reserves | 133 | €1,570 | €1,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,491 | €2,491 | = | 0.0% |
| Amounts payable | 17/49 | €169,943 | €174,037 | +€4,094 | +2.4% |
| Amounts payable after more than one year | 17 | €19,139 | €6,850 | -€12,290 | -64.2% |
| Financial debts | 170/4 | €19,139 | €6,850 | -€12,290 | -64.2% |
| Amounts payable within one year | 42/48 | €141,592 | €158,468 | +€16,876 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €18,901 | €8,411 | -€10,490 | -55.5% |
| Trade debts | 44 | €7,867 | €8,534 | +€667 | +8.5% |
| Suppliers | 440/4 | €7,867 | €8,534 | +€667 | +8.5% |
| Taxes, remuneration and social security | 45 | €31,260 | €41,523 | +€10,263 | +32.8% |
| Taxes | 450/3 | €21,740 | €25,562 | +€3,821 | +17.6% |
| Remuneration and social security | 454/9 | €9,519 | €15,961 | +€6,441 | +67.7% |
| Other amounts payable | 47/48 | €83,564 | €100,000 | +€16,436 | +19.7% |
| Accrued charges and deferred income | 492/3 | €9,212 | €8,720 | -€492 | -5.3% |
| Remuneration, social security and pensions | 62 | €91,358 | €125,674 | +€34,317 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,597 | €15,516 | -€7,082 | -31.3% |
| Other operating charges | 640/8 | €5,393 | €1,099 | -€4,293 | -79.6% |
| Gross operating margin | 9900 | €241,188 | €289,428 | +€48,240 | +20.0% |
| Operating profit (loss) | 9901 | €121,840 | €147,139 | +€25,299 | +20.8% |
| Financial income | 75/76B | €359 | €291 | -€68 | -19.0% |
| Recurring financial income | 75 | €359 | €291 | -€68 | -19.0% |
| Financial charges | 65/66B | €1,636 | €1,151 | -€484 | -29.6% |
| Recurring financial charges | 65 | €1,636 | €1,151 | -€484 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €120,563 | €146,278 | +€25,715 | +21.3% |
| Income taxes | 67/77 | €35,845 | €33,821 | -€2,023 | -5.6% |
| Profit (loss) for the period | 9904 | €84,719 | €112,457 | +€27,738 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,719 | €112,457 | +€27,738 | +32.7% |
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 24 October 2026 via checked.be.