CAPITAL ASSURANCES: 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.
CAPITAL ASSURANCES
Largest movements
- Deferred charges and accrued income +€58,336
up €58,336 (+400.9%), from €14,550 to €72,886
- Cash -€15,906
down €15,906 (-99.7%), from €15,953 to €47
mainly Deferred charges and accrued income (-€58,336) and Debts after one year (-€16,941)
- Tangible fixed assets -€3,045
down €3,045 (-13.4%), from €22,736 to €19,692
of which Other tangible fixed assets: -€2,651
- Accrued charges and deferred income +€22,984
new in 2024: €22,984
- Debts after one year -€16,941
down €16,941 (-9.1%), from €186,954 to €170,013
of which Financial debts: -€17,218
- Tax, wage and social debts +€10,731
new in 2024: €10,731
- Current portion of long-term debt +€9,481
new in 2024: €9,481
- Trade debts +€8,684
up €8,684 (+200.7%), from €4,326 to €13,011
- Taxes +€10,731
new in 2024: €10,731
- Gross operating margin -€3,005
down €3,005 (-6.8%), from €44,150 to €41,145
- Financial charges -€1,967
down €1,967 (-41.8%), from €4,708 to €2,742
- Financial income +€1,888
new in 2024: €1,888
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,345 | €190,241 | +€39,896 | +26.5% |
| Fixed assets | 21/28 | €26,086 | €23,042 | -€3,045 | -11.7% |
| Tangible fixed assets | 22/27 | €22,736 | €19,692 | -€3,045 | -13.4% |
| Furniture and vehicles | 24 | €486 | €92 | -€394 | -81.0% |
| Other tangible fixed assets | 26 | €22,250 | €19,599 | -€2,651 | -11.9% |
| Financial fixed assets | 28 | €3,350 | €3,350 | = | 0.0% |
| Current assets | 29/58 | €124,258 | €167,199 | +€42,941 | +34.6% |
| Amounts receivable after more than one year | 29 | €93,500 | €93,500 | = | 0.0% |
| Other amounts receivable | 291 | €93,500 | €93,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €255 | €766 | +€511 | +200.5% |
| Other amounts receivable | 41 | €255 | €766 | +€511 | +200.5% |
| Cash at bank and in hand | 54/58 | €15,953 | €47 | -€15,906 | -99.7% |
| Deferred charges and accrued income | 490/1 | €14,550 | €72,886 | +€58,336 | +400.9% |
| Total equity and liabilities | 10/49 | €150,345 | €190,241 | +€39,896 | +26.5% |
| Equity | 10/15 | -€40,936 | -€43,012 | -€2,077 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,536 | -€61,612 | -€2,077 | -3.5% |
| Amounts payable | 17/49 | €191,280 | €233,253 | +€41,973 | +21.9% |
| Amounts payable after more than one year | 17 | €186,954 | €170,013 | -€16,941 | -9.1% |
| Financial debts | 170/4 | €48,706 | €31,488 | -€17,218 | -35.4% |
| Other amounts payable | 178/9 | €138,247 | €138,525 | +€277 | +0.2% |
| Amounts payable within one year | 42/48 | €4,326 | €40,256 | +€35,929 | +830.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,481 | +€9,481 | |
| Financial debts | 43 | - | €7,034 | +€7,034 | |
| Credit institutions | 430/8 | - | €7,034 | +€7,034 | |
| Trade debts | 44 | €4,326 | €13,011 | +€8,684 | +200.7% |
| Suppliers | 440/4 | €4,326 | €13,011 | +€8,684 | +200.7% |
| Taxes, remuneration and social security | 45 | - | €10,731 | +€10,731 | |
| Taxes | 450/3 | - | €10,731 | +€10,731 | |
| Accrued charges and deferred income | 492/3 | - | €22,984 | +€22,984 | |
| Remuneration, social security and pensions | 62 | - | €358 | +€358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,045 | €3,045 | +€0 | 0.0% |
| Other operating charges | 640/8 | €528 | €100 | -€428 | -81.1% |
| Non-recurring operating charges | 66A | €7,028 | €28,134 | +€21,106 | +300.3% |
| Gross operating margin | 9900 | €44,150 | €41,145 | -€3,005 | -6.8% |
| Operating profit (loss) | 9901 | €33,549 | €9,508 | -€24,041 | -71.7% |
| Financial income | 75/76B | - | €1,888 | +€1,888 | |
| Recurring financial income | 75 | - | €1,888 | +€1,888 | |
| Financial charges | 65/66B | €4,708 | €2,742 | -€1,967 | -41.8% |
| Recurring financial charges | 65 | €4,708 | €2,742 | -€1,967 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €28,841 | €8,654 | -€20,186 | -70.0% |
| Income taxes | 67/77 | - | €10,731 | +€10,731 | |
| Profit (loss) for the period | 9904 | €28,841 | -€2,077 | -€30,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,841 | -€2,077 | -€30,917 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.