CHAVAN ASSUMIX: 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.
What changed
CHAVAN ASSUMIX
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€64,634
2024 · €65,764-€1,130
Equity
€11,898
2024 · €11,898
Cash
€83,041
2024 · €86,516-€3,475
Balance sheet total
€519,665
2024 · €109,904+€409,761
Largest movements
Assets
- Intangible fixed assets +€393,151
new in 2025: €393,151
- Receivables within one year +€16,569
up €16,569 (+117%), from €14,166 to €30,735
of which Trade receivables: +€16,841
Equity and liabilities
- Debts after one year +€276,000
new in 2025: €276,000
- Current portion of long-term debt +€72,000
new in 2025: €72,000
- Other debts +€44,634
up €44,634 (+52.0%), from €85,764 to €130,398
- Trade debts +€18,896
up €18,896 (+2,137%), from €884 to €19,780
Income statement
- Other operating charges -€38,111
down €38,111 (-93.7%), from €40,662 to €2,551
- Provisions +€34,415
no longer reported in 2025 (was -€34,415)
- Gross operating margin +€22,860
up €22,860 (+17.0%), from €134,613 to €157,472
- Depreciation +€17,082
up €17,082 (+2,698%), from €633 to €17,715
- Staff costs +€7,387
up €7,387 (+19.3%), from €38,276 to €45,663
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.
Result 2024
€65,764
Gross operating margin
+€22,860
Staff costs
-€7,387
Depreciation
-€17,082
Provisions
-€34,415
Other operating charges
+€38,111
Other operating items
-€1,392
Financial income
+€230
Financial charges
-€2,348
Taxes
+€292
Result 2025
€64,634
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€124,902
Investment
-€411,743
Financing
+€283,366
Cash 2024
€86,516
From operations (derived)
+€124,902
Net result for the year
+€64,634
Depreciation
+€17,715
Receivables within one year
-€16,569
Deferred charges and accrued income
-€2,639
Trade debts
+€18,896
Tax, wage and social debts
-€1,769
Other debts
+€44,634
Investment (derived)
-€411,743
Investment in fixed assets (net)
-€411,743
Financing
+€283,366
Debts after one year
+€276,000
Current portion of long-term debt
+€72,000
Contributions, distributions and other
-€64,634
Cash 2025
€83,041
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,904 | €519,665 | +€409,761 | +373% |
| Fixed assets | 21/28 | €6,012 | €400,041 | +€394,028 | +6,554% |
| Intangible fixed assets | 21 | - | €393,151 | +€393,151 | |
| Tangible fixed assets | 22/27 | €2,862 | €3,740 | +€878 | +30.7% |
| Plant, machinery and equipment | 23 | - | €922 | +€922 | |
| Furniture and vehicles | 24 | €1,853 | €1,943 | +€90 | +4.9% |
| Other tangible fixed assets | 26 | €1,009 | €875 | -€135 | -13.3% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €103,892 | €119,625 | +€15,733 | +15.1% |
| Amounts receivable within one year | 40/41 | €14,166 | €30,735 | +€16,569 | +117% |
| Trade receivables | 40 | €13,893 | €30,735 | +€16,841 | +121% |
| Other amounts receivable | 41 | €273 | - | -€273 | |
| Cash at bank and in hand | 54/58 | €86,516 | €83,041 | -€3,475 | -4.0% |
| Deferred charges and accrued income | 490/1 | €3,210 | €5,850 | +€2,639 | +82.2% |
| Total equity and liabilities | 10/49 | €109,904 | €519,665 | +€409,761 | +373% |
| Equity | 10/15 | €11,898 | €11,898 | = | 0.0% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Contributions outside capital | 11 | €11,155 | €11,155 | = | 0.0% |
| Other | 1109/19 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €743 | €743 | = | 0.0% |
| Tax-exempt reserves | 132 | €743 | €743 | = | 0.0% |
| Amounts payable | 17/49 | €98,006 | €507,768 | +€409,761 | +418% |
| Amounts payable after more than one year | 17 | - | €276,000 | +€276,000 | |
| Financial debts | 170/4 | - | €276,000 | +€276,000 | |
| Amounts payable within one year | 42/48 | €98,006 | €231,768 | +€133,761 | +136% |
| Current portion of amounts payable after more than one year | 42 | - | €72,000 | +€72,000 | |
| Trade debts | 44 | €884 | €19,780 | +€18,896 | +2,137% |
| Suppliers | 440/4 | €884 | €19,780 | +€18,896 | +2,137% |
| Taxes, remuneration and social security | 45 | €11,358 | €9,589 | -€1,769 | -15.6% |
| Taxes | 450/3 | €3,395 | €238 | -€3,157 | -93.0% |
| Remuneration and social security | 454/9 | €7,963 | €9,351 | +€1,388 | +17.4% |
| Other amounts payable | 47/48 | €85,764 | €130,398 | +€44,634 | +52.0% |
| Remuneration, social security and pensions | 62 | €38,276 | €45,663 | +€7,387 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €17,715 | +€17,082 | +2,698% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€34,415 | - | +€34,415 | |
| Other operating charges | 640/8 | €40,662 | €2,551 | -€38,111 | -93.7% |
| Non-recurring operating charges | 66A | €34 | €1,426 | +€1,392 | +4,099% |
| Gross operating margin | 9900 | €134,613 | €157,472 | +€22,860 | +17.0% |
| Operating profit (loss) | 9901 | €89,423 | €90,118 | +€696 | +0.8% |
| Financial income | 75/76B | €1 | €231 | +€230 | +32,410% |
| Recurring financial income | 75 | €1 | €231 | +€230 | +32,410% |
| Financial charges | 65/66B | €629 | €2,976 | +€2,348 | +374% |
| Recurring financial charges | 65 | €629 | €2,976 | +€2,348 | +374% |
| Profit (loss) for the period before taxes | 9903 | €88,795 | €87,373 | -€1,422 | -1.6% |
| Income taxes | 67/77 | €23,031 | €22,738 | -€292 | -1.3% |
| Profit (loss) for the period | 9904 | €65,764 | €64,634 | -€1,130 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,764 | €64,634 | -€1,130 | -1.7% |
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 14 October 2026 via checked.be.