CAULIER-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.
CAULIER-ASSUR
Largest movements
- Cash +€19,037
up €19,037 (+971%), from €1,960 to €20,996
mainly Net result for the year (+€18,768) and Receivables after one year (+€17,282)
- Receivables after one year -€17,282
down €17,282 (-9.9%), from €174,133 to €156,851
- Tangible fixed assets -€14,992
down €14,992 (-15.3%), from €97,855 to €82,863
of which Furniture and vehicles: -€7,631
- Receivables within one year +€5,340
up €5,340 (+21.8%), from €24,538 to €29,878
of which Other amounts receivable: +€21,289
- Debts after one year -€28,783
down €28,783 (-9.1%), from €316,547 to €287,764
of which Other amounts payable: -€105,896
- Profit (loss) carried forward +€18,768
up €18,768 (+19.3%), from -€97,419 to -€78,652
- Current portion of long-term debt +€6,202
up €6,202 (+57.2%), from €10,838 to €17,040
- Gross operating margin -€61,395
down €61,395 (-34.2%), from €179,355 to €117,959
- Staff costs -€5,375
down €5,375 (-7.4%), from €72,490 to €67,116
- Financial charges +€2,954
up €2,954 (+72.6%), from €4,071 to €7,025
- Taxes -€2,504
down €2,504 (-30.8%), from €8,129 to €5,625
- Depreciation +€2,024
up €2,024 (+15.1%), from €13,377 to €15,401
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 | €329,039 | €325,012 | -€4,026 | -1.2% |
| Formation expenses | 20 | - | €3,000 | +€3,000 | |
| Fixed assets | 21/28 | €97,855 | €82,863 | -€14,992 | -15.3% |
| Tangible fixed assets | 22/27 | €97,855 | €82,863 | -€14,992 | -15.3% |
| Land and buildings | 22 | €2,183 | €2,113 | -€71 | -3.2% |
| Plant, machinery and equipment | 23 | €64,962 | €57,671 | -€7,291 | -11.2% |
| Furniture and vehicles | 24 | €30,710 | €23,080 | -€7,631 | -24.8% |
| Current assets | 29/58 | €231,183 | €239,149 | +€7,966 | +3.4% |
| Amounts receivable after more than one year | 29 | €174,133 | €156,851 | -€17,282 | -9.9% |
| Other amounts receivable | 291 | €174,133 | €156,851 | -€17,282 | -9.9% |
| Amounts receivable within one year | 40/41 | €24,538 | €29,878 | +€5,340 | +21.8% |
| Trade receivables | 40 | €24,538 | €8,589 | -€15,949 | -65.0% |
| Other amounts receivable | 41 | - | €21,289 | +€21,289 | |
| Cash at bank and in hand | 54/58 | €1,960 | €20,996 | +€19,037 | +971% |
| Deferred charges and accrued income | 490/1 | €30,552 | €31,424 | +€871 | +2.9% |
| Total equity and liabilities | 10/49 | €329,039 | €325,012 | -€4,026 | -1.2% |
| Equity | 10/15 | -€64,474 | -€45,706 | +€18,768 | +29.1% |
| Contributions | 10/11 | €16,533 | €16,533 | = | 0.0% |
| Contributions outside capital | 11 | €16,533 | €16,533 | = | 0.0% |
| Other | 1109/19 | €16,533 | €16,533 | = | 0.0% |
| Reserves | 13 | €16,412 | €16,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,088 | €3,088 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,088 | €3,088 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,324 | €13,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,419 | -€78,652 | +€18,768 | +19.3% |
| Amounts payable | 17/49 | €393,512 | €370,718 | -€22,794 | -5.8% |
| Amounts payable after more than one year | 17 | €316,547 | €287,764 | -€28,783 | -9.1% |
| Financial debts | 170/4 | €108,813 | €185,925 | +€77,113 | +70.9% |
| Other amounts payable | 178/9 | €207,734 | €101,839 | -€105,896 | -51.0% |
| Amounts payable within one year | 42/48 | €76,965 | €82,954 | +€5,989 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €10,838 | €17,040 | +€6,202 | +57.2% |
| Trade debts | 44 | €24,567 | €25,320 | +€752 | +3.1% |
| Suppliers | 440/4 | €24,567 | €25,320 | +€752 | +3.1% |
| Taxes, remuneration and social security | 45 | €35,801 | €33,636 | -€2,165 | -6.0% |
| Taxes | 450/3 | €22,505 | €18,545 | -€3,960 | -17.6% |
| Remuneration and social security | 454/9 | €13,296 | €15,091 | +€1,795 | +13.5% |
| Other amounts payable | 47/48 | €5,759 | €6,958 | +€1,199 | +20.8% |
| Non-recurring operating income | 76A | €33,372 | - | -€33,372 | |
| Remuneration, social security and pensions | 62 | €72,490 | €67,116 | -€5,375 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,377 | €15,401 | +€2,024 | +15.1% |
| Other operating charges | 640/8 | €2,007 | €4,028 | +€2,021 | +101% |
| Non-recurring operating charges | 66A | €1,924 | - | -€1,924 | |
| Gross operating margin | 9900 | €179,355 | €117,959 | -€61,395 | -34.2% |
| Operating profit (loss) | 9901 | €89,555 | €31,414 | -€58,141 | -64.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +3,567% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +3,567% |
| Financial charges | 65/66B | €4,071 | €7,025 | +€2,954 | +72.6% |
| Recurring financial charges | 65 | €4,071 | €7,025 | +€2,954 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €85,485 | €24,393 | -€61,092 | -71.5% |
| Income taxes | 67/77 | €8,129 | €5,625 | -€2,504 | -30.8% |
| Profit (loss) for the period | 9904 | €77,356 | €18,768 | -€58,588 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,356 | €18,768 | -€58,588 | -75.7% |
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 25 October 2026 via checked.be.