DB 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.
DB ASSUR
Largest movements
- Tangible fixed assets +€112,032
up €112,032 (+22.1%), from €506,155 to €618,187
of which Furniture and vehicles: +€89,544
- Intangible fixed assets -€11,191
down €11,191 (-24.6%), from €45,408 to €34,217
- Cash +€9,351
up €9,351 (+17.5%), from €53,302 to €62,653
mainly Debts after one year (+€75,335) and Depreciation (+€43,201)
- Debts after one year +€75,335
up €75,335 (+17.5%), from €429,863 to €505,197
- Profit (loss) carried forward +€29,254
up €29,254 (+41.3%), from -€70,916 to -€41,662
- Reserves -€8,762
down €8,762 (-4.5%), from €193,845 to €185,084
- Gross operating margin -€258,433
down €258,433 (-64.7%), from €399,391 to €140,958
- Other operating charges -€34,348
down €34,348 (-84.4%), from €40,712 to €6,364
- Staff costs -€21,918
down €21,918 (-26.6%), from €82,409 to €60,491
- Depreciation +€11,923
up €11,923 (+38.1%), from €31,279 to €43,201
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 | €697,755 | €801,254 | +€103,499 | +14.8% |
| Fixed assets | 21/28 | €553,951 | €654,792 | +€100,841 | +18.2% |
| Intangible fixed assets | 21 | €45,408 | €34,217 | -€11,191 | -24.6% |
| Tangible fixed assets | 22/27 | €506,155 | €618,187 | +€112,032 | +22.1% |
| Land and buildings | 22 | €435,311 | €465,245 | +€29,934 | +6.9% |
| Plant, machinery and equipment | 23 | €5,924 | €5,272 | -€652 | -11.0% |
| Furniture and vehicles | 24 | €15,023 | €104,567 | +€89,544 | +596.0% |
| Other tangible fixed assets | 26 | €49,897 | €43,103 | -€6,794 | -13.6% |
| Financial fixed assets | 28 | €2,387 | €2,387 | = | 0.0% |
| Current assets | 29/58 | €143,804 | €146,462 | +€2,658 | +1.8% |
| Amounts receivable within one year | 40/41 | €90,502 | €83,809 | -€6,694 | -7.4% |
| Trade receivables | 40 | €33,522 | €31,427 | -€2,095 | -6.3% |
| Other amounts receivable | 41 | €56,980 | €52,382 | -€4,598 | -8.1% |
| Cash at bank and in hand | 54/58 | €53,302 | €62,653 | +€9,351 | +17.5% |
| Total equity and liabilities | 10/49 | €697,755 | €801,254 | +€103,499 | +14.8% |
| Equity | 10/15 | €141,529 | €162,022 | +€20,492 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,845 | €185,084 | -€8,762 | -4.5% |
| Tax-exempt reserves | 132 | €193,845 | €185,084 | -€8,762 | -4.5% |
| Profit (loss) carried forward | 14 | -€70,916 | -€41,662 | +€29,254 | +41.3% |
| Provisions and deferred taxes | 16 | €64,615 | €61,695 | -€2,921 | -4.5% |
| Deferred taxes | 168 | €64,615 | €61,695 | -€2,921 | -4.5% |
| Amounts payable | 17/49 | €491,611 | €577,537 | +€85,927 | +17.5% |
| Amounts payable after more than one year | 17 | €429,863 | €505,197 | +€75,335 | +17.5% |
| Financial debts | 170/4 | €429,863 | €505,197 | +€75,335 | +17.5% |
| Amounts payable within one year | 42/48 | €61,748 | €72,340 | +€10,592 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €46,394 | €51,760 | +€5,365 | +11.6% |
| Trade debts | 44 | €5,228 | €11,372 | +€6,144 | +117.5% |
| Suppliers | 440/4 | €5,228 | €11,372 | +€6,144 | +117.5% |
| Taxes, remuneration and social security | 45 | €7,918 | €6,227 | -€1,691 | -21.4% |
| Taxes | 450/3 | €134 | €385 | +€251 | +188.0% |
| Remuneration and social security | 454/9 | €7,784 | €5,842 | -€1,942 | -24.9% |
| Other amounts payable | 47/48 | €2,208 | €2,981 | +€774 | +35.0% |
| Non-recurring operating income | 76A | €267,969 | €10,057 | -€257,912 | -96.2% |
| Remuneration, social security and pensions | 62 | €82,409 | €60,491 | -€21,918 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,279 | €43,201 | +€11,923 | +38.1% |
| Other operating charges | 640/8 | €40,712 | €6,364 | -€34,348 | -84.4% |
| Non-recurring operating charges | 66A | €126,079 | €254 | -€125,825 | -99.8% |
| Gross operating margin | 9900 | €399,391 | €140,958 | -€258,433 | -64.7% |
| Operating profit (loss) | 9901 | €118,911 | €30,646 | -€88,265 | -74.2% |
| Financial income | 75/76B | €4,023 | €3,098 | -€926 | -23.0% |
| Recurring financial income | 75 | €4,023 | €3,098 | -€926 | -23.0% |
| Financial charges | 65/66B | €15,832 | €15,885 | +€54 | +0.3% |
| Recurring financial charges | 65 | €15,832 | €15,885 | +€54 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €107,102 | €17,859 | -€89,244 | -83.3% |
| Transfer from deferred taxes | 780 | €1,002 | €2,921 | +€1,919 | +191.6% |
| Transfer to deferred taxes | 680 | €65,617 | - | -€65,617 | |
| Income taxes | 67/77 | €275 | €287 | +€12 | +4.3% |
| Profit (loss) for the period | 9904 | €42,213 | €20,492 | -€21,720 | -51.5% |
| Transfer from tax-exempt reserves | 789 | €3,005 | €8,762 | +€5,757 | +191.6% |
| Transfer to tax-exempt reserves | 689 | €196,850 | - | -€196,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151,633 | €29,254 | +€180,887 |
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 11 October 2026 via checked.be.