CB ASSUR-FINANCES: what changed
CB ASSUR-FINANCES
Largest movements
- Receivables within one year -€132,784
down €132,784 (-64.7%), from €205,149 to €72,364
of which Other amounts receivable: -€130,115
- Intangible fixed assets -€47,002
down €47,002 (-32.0%), from €147,008 to €100,007
- Cash +€10,647
up €10,647 (+27.8%), from €38,310 to €48,957
mainly Receivables within one year (+€132,784) and Investment in fixed assets (net) (+€29,402)
- Trade debts -€146,603
down €146,603 (-96.6%), from €151,795 to €5,192
- Profit (loss) carried forward -€14,449
down €14,449, from €4,817 to -€9,632
- Reserves -€10,000
no longer reported in 2025 (was €10,000)
- Other debts +€5,357
up €5,357 (+475%), from €1,127 to €6,484
- Staff costs +€16,530
new in 2025: €16,530
- Depreciation -€4,400
down €4,400 (-20.0%), from €22,000 to €17,600
- Other operating charges +€677
up €677 (+37.0%), from €1,830 to €2,507
- Financial charges -€324
down €324 (-55.4%), from €585 to €261
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,755 | €228,740 | -€166,016 | -42.1% |
| Fixed assets | 21/28 | €147,008 | €100,007 | -€47,002 | -32.0% |
| Intangible fixed assets | 21 | €147,008 | €100,007 | -€47,002 | -32.0% |
| Current assets | 29/58 | €247,747 | €128,733 | -€119,014 | -48.0% |
| Amounts receivable within one year | 40/41 | €205,149 | €72,364 | -€132,784 | -64.7% |
| Trade receivables | 40 | €27,871 | €25,202 | -€2,669 | -9.6% |
| Other amounts receivable | 41 | €177,278 | €47,163 | -€130,115 | -73.4% |
| Cash at bank and in hand | 54/58 | €38,310 | €48,957 | +€10,647 | +27.8% |
| Deferred charges and accrued income | 490/1 | €4,288 | €7,411 | +€3,124 | +72.9% |
| Total equity and liabilities | 10/49 | €394,755 | €228,740 | -€166,016 | -42.1% |
| Equity | 10/15 | €234,817 | €210,368 | -€24,449 | -10.4% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €10,000 | - | -€10,000 | |
| Distributable reserves | 133 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €4,817 | -€9,632 | -€14,449 | |
| Amounts payable | 17/49 | €159,938 | €18,372 | -€141,566 | -88.5% |
| Amounts payable within one year | 42/48 | €158,665 | €18,305 | -€140,360 | -88.5% |
| Trade debts | 44 | €151,795 | €5,192 | -€146,603 | -96.6% |
| Suppliers | 440/4 | €151,795 | €5,192 | -€146,603 | -96.6% |
| Taxes, remuneration and social security | 45 | €5,742 | €6,629 | +€887 | +15.4% |
| Taxes | 450/3 | €5,742 | €3,737 | -€2,005 | -34.9% |
| Remuneration and social security | 454/9 | - | €2,892 | +€2,892 | |
| Other amounts payable | 47/48 | €1,127 | €6,484 | +€5,357 | +475% |
| Accrued charges and deferred income | 492/3 | €1,274 | €67 | -€1,207 | -94.7% |
| Remuneration, social security and pensions | 62 | - | €16,530 | +€16,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,000 | €17,600 | -€4,400 | -20.0% |
| Other operating charges | 640/8 | €1,830 | €2,507 | +€677 | +37.0% |
| Non-recurring operating charges | 66A | - | €9,402 | +€9,402 | |
| Gross operating margin | 9900 | €22,209 | €22,126 | -€83 | -0.4% |
| Operating profit (loss) | 9901 | -€1,621 | -€23,912 | -€22,292 | -1,375% |
| Financial income | 75/76B | €271 | €148 | -€122 | -45.2% |
| Recurring financial income | 75 | €271 | €148 | -€122 | -45.2% |
| Financial charges | 65/66B | €585 | €261 | -€324 | -55.4% |
| Recurring financial charges | 65 | €585 | €261 | -€324 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,936 | -€24,025 | -€22,089 | -1,141% |
| Income taxes | 67/77 | €384 | €424 | +€40 | +10.4% |
| Profit (loss) for the period | 9904 | -€2,320 | -€24,449 | -€22,129 | -954% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,320 | -€24,449 | -€22,129 | -954% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.