CHIMAY 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.
CHIMAY ASSURANCES
Largest movements
- Financial fixed assets +€263,800
new in 2025: €263,800
- Cash -€187,268
down €187,268 (-77.7%), from €241,091 to €53,823
mainly Investment in fixed assets (net) (-€276,116) and Contributions, distributions and other (-€80,773)
- Receivables within one year +€24,633
up €24,633 (+13.6%), from €181,785 to €206,418
of which Other amounts receivable: +€16,797
- Other debts +€93,402
up €93,402 (+1009.2%), from €9,255 to €102,657
- Tax, wage and social debts +€15,073
up €15,073 (+65.4%), from €23,040 to €38,113
of which Taxes: +€12,015
- Reserves -€12,673
down €12,673 (-4.5%), from €281,606 to €268,932
of which Distributable reserves: -€12,673
- Gross operating margin +€36,268
up €36,268 (+15.2%), from €238,204 to €274,472
- Other operating charges +€15,348
up €15,348 (+279.3%), from €5,496 to €20,844
- Taxes +€9,641
up €9,641 (+38.0%), from €25,366 to €35,007
- Staff costs +€4,238
up €4,238 (+3.3%), from €129,132 to €133,370
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.
Cash bridge derived
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 | €479,042 | €573,116 | +€94,073 | +19.6% |
| Fixed assets | 21/28 | €51,173 | €309,481 | +€258,308 | +504.8% |
| Intangible fixed assets | 21 | €3,057 | €1,682 | -€1,375 | -45.0% |
| Tangible fixed assets | 22/27 | €48,116 | €43,999 | -€4,117 | -8.6% |
| Plant, machinery and equipment | 23 | €2,332 | €13,345 | +€11,013 | +472.2% |
| Furniture and vehicles | 24 | €45,784 | €30,654 | -€15,129 | -33.0% |
| Financial fixed assets | 28 | - | €263,800 | +€263,800 | |
| Current assets | 29/58 | €427,869 | €263,634 | -€164,235 | -38.4% |
| Amounts receivable within one year | 40/41 | €181,785 | €206,418 | +€24,633 | +13.6% |
| Trade receivables | 40 | €39,374 | €47,210 | +€7,835 | +19.9% |
| Other amounts receivable | 41 | €142,411 | €159,208 | +€16,797 | +11.8% |
| Cash at bank and in hand | 54/58 | €241,091 | €53,823 | -€187,268 | -77.7% |
| Deferred charges and accrued income | 490/1 | €4,992 | €3,393 | -€1,599 | -32.0% |
| Total equity and liabilities | 10/49 | €479,042 | €573,116 | +€94,073 | +19.6% |
| Equity | 10/15 | €436,137 | €423,543 | -€12,594 | -2.9% |
| Contributions | 10/11 | €75,574 | €75,574 | = | 0.0% |
| Capital | 10 | €75,574 | - | -€75,574 | |
| Issued capital | 100 | €75,574 | - | -€75,574 | |
| Reserves | 13 | €281,606 | €268,932 | -€12,673 | -4.5% |
| Non-distributable reserves | 130/1 | €7,557 | €7,557 | = | 0.0% |
| Legal reserve | 130 | €7,557 | - | -€7,557 | |
| Reserves not available under the articles | 1311 | - | €7,557 | +€7,557 | |
| Tax-exempt reserves | 132 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €261,549 | €248,875 | -€12,673 | -4.8% |
| Profit (loss) carried forward | 14 | €78,958 | €79,037 | +€80 | +0.1% |
| Amounts payable | 17/49 | €42,905 | €149,573 | +€106,667 | +248.6% |
| Amounts payable within one year | 42/48 | €39,337 | €147,328 | +€107,990 | +274.5% |
| Trade debts | 44 | €7,043 | €6,557 | -€485 | -6.9% |
| Suppliers | 440/4 | €7,043 | €6,557 | -€485 | -6.9% |
| Taxes, remuneration and social security | 45 | €23,040 | €38,113 | +€15,073 | +65.4% |
| Taxes | 450/3 | €6,700 | €18,715 | +€12,015 | +179.3% |
| Remuneration and social security | 454/9 | €16,340 | €19,399 | +€3,058 | +18.7% |
| Other amounts payable | 47/48 | €9,255 | €102,657 | +€93,402 | +1009.2% |
| Accrued charges and deferred income | 492/3 | €3,568 | €2,245 | -€1,323 | -37.1% |
| Remuneration, social security and pensions | 62 | €129,132 | €133,370 | +€4,238 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,916 | €17,808 | +€892 | +5.3% |
| Other operating charges | 640/8 | €5,496 | €20,844 | +€15,348 | +279.3% |
| Gross operating margin | 9900 | €238,204 | €274,472 | +€36,268 | +15.2% |
| Operating profit (loss) | 9901 | €86,661 | €102,451 | +€15,790 | +18.2% |
| Financial income | 75/76B | €837 | €1,105 | +€268 | +32.0% |
| Recurring financial income | 75 | €837 | €1,105 | +€268 | +32.0% |
| Financial charges | 65/66B | €453 | €370 | -€84 | -18.5% |
| Recurring financial charges | 65 | €453 | €370 | -€84 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €87,045 | €103,187 | +€16,142 | +18.5% |
| Income taxes | 67/77 | €25,366 | €35,007 | +€9,641 | +38.0% |
| Profit (loss) for the period | 9904 | €61,679 | €68,180 | +€6,501 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,679 | €68,180 | +€6,501 | +10.5% |
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 10 October 2026 via checked.be.