CO-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.
CO-ASSUR
Largest movements
- Cash +€58,192
up €58,192 (+64.1%), from €90,828 to €149,020
mainly Net result for the year (+€107,801) and Depreciation (+€33,326)
- Intangible fixed assets +€56,144
up €56,144 (+162%), from €34,690 to €90,834
- Tangible fixed assets -€12,913
down €12,913 (-32.5%), from €39,715 to €26,802
of which Furniture and vehicles: -€10,577
- Receivables within one year +€10,520
up €10,520 (+7.6%), from €137,759 to €148,279
of which Other amounts receivable: +€10,521
- Reserves +€51,000
up €51,000 (+35.4%), from €144,257 to €195,257
- Other debts +€32,860
up €32,860 (+247%), from €13,300 to €46,160
- Tax, wage and social debts +€11,845
up €11,845 (+29.9%), from €39,639 to €51,484
of which Taxes: +€12,639
- Profit (loss) carried forward +€7,800
up €7,800 (+9.3%), from €84,039 to €91,839
- Current portion of long-term debt +€6,099
up €6,099 (+18.5%), from €33,049 to €39,148
- Gross operating margin +€44,868
up €44,868 (+17.7%), from €253,722 to €298,590
- Taxes +€13,031
up €13,031 (+36.8%), from €35,448 to €48,479
- Depreciation -€6,160
down €6,160 (-15.6%), from €39,486 to €33,326
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 | €337,377 | €451,074 | +€113,697 | +33.7% |
| Fixed assets | 21/28 | €74,405 | €117,636 | +€43,231 | +58.1% |
| Intangible fixed assets | 21 | €34,690 | €90,834 | +€56,144 | +162% |
| Tangible fixed assets | 22/27 | €39,715 | €26,802 | -€12,913 | -32.5% |
| Land and buildings | 22 | €4,713 | €2,377 | -€2,336 | -49.6% |
| Furniture and vehicles | 24 | €35,002 | €24,425 | -€10,577 | -30.2% |
| Current assets | 29/58 | €262,972 | €333,438 | +€70,466 | +26.8% |
| Amounts receivable within one year | 40/41 | €137,759 | €148,279 | +€10,520 | +7.6% |
| Trade receivables | 40 | €4,080 | €4,079 | -€1 | 0.0% |
| Other amounts receivable | 41 | €133,679 | €144,200 | +€10,521 | +7.9% |
| Cash at bank and in hand | 54/58 | €90,828 | €149,020 | +€58,192 | +64.1% |
| Deferred charges and accrued income | 490/1 | €34,385 | €36,139 | +€1,754 | +5.1% |
| Total equity and liabilities | 10/49 | €337,377 | €451,074 | +€113,697 | +33.7% |
| Equity | 10/15 | €235,116 | €293,916 | +€58,800 | +25.0% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €144,257 | €195,257 | +€51,000 | +35.4% |
| Distributable reserves | 133 | €144,257 | €195,257 | +€51,000 | +35.4% |
| Profit (loss) carried forward | 14 | €84,039 | €91,839 | +€7,800 | +9.3% |
| Amounts payable | 17/49 | €102,261 | €157,158 | +€54,897 | +53.7% |
| Amounts payable after more than one year | 17 | €13,928 | €19,348 | +€5,420 | +38.9% |
| Financial debts | 170/4 | €13,928 | €19,348 | +€5,420 | +38.9% |
| Amounts payable within one year | 42/48 | €87,806 | €137,810 | +€50,004 | +56.9% |
| Current portion of amounts payable after more than one year | 42 | €33,049 | €39,148 | +€6,099 | +18.5% |
| Trade debts | 44 | €1,818 | €1,018 | -€800 | -44.0% |
| Suppliers | 440/4 | €1,818 | €1,018 | -€800 | -44.0% |
| Taxes, remuneration and social security | 45 | €39,639 | €51,484 | +€11,845 | +29.9% |
| Taxes | 450/3 | €27,521 | €40,160 | +€12,639 | +45.9% |
| Remuneration and social security | 454/9 | €12,118 | €11,324 | -€794 | -6.6% |
| Other amounts payable | 47/48 | €13,300 | €46,160 | +€32,860 | +247% |
| Accrued charges and deferred income | 492/3 | €527 | - | -€527 | |
| Remuneration, social security and pensions | 62 | €100,123 | €97,955 | -€2,168 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,486 | €33,326 | -€6,160 | -15.6% |
| Other operating charges | 640/8 | €5,762 | €4,145 | -€1,617 | -28.1% |
| Non-recurring operating charges | 66A | €3,084 | €10,652 | +€7,568 | +245% |
| Gross operating margin | 9900 | €253,722 | €298,590 | +€44,868 | +17.7% |
| Operating profit (loss) | 9901 | €105,267 | €152,512 | +€47,245 | +44.9% |
| Financial income | 75/76B | €4,571 | €5,964 | +€1,393 | +30.5% |
| Recurring financial income | 75 | €4,571 | €5,964 | +€1,393 | +30.5% |
| Financial charges | 65/66B | €1,830 | €2,196 | +€366 | +20.0% |
| Recurring financial charges | 65 | €1,830 | €2,196 | +€366 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €108,008 | €156,280 | +€48,272 | +44.7% |
| Income taxes | 67/77 | €35,448 | €48,479 | +€13,031 | +36.8% |
| Profit (loss) for the period | 9904 | €72,560 | €107,801 | +€35,241 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,560 | €107,801 | +€35,241 | +48.6% |
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 18 October 2026 via checked.be.