DE BON ASSUR: what changed
DE BON ASSUR
Largest movements
- Receivables within one year +€4,111
up €4,111 (+26.1%), from €15,777 to €19,888
of which Other amounts receivable: +€3,422
- Cash +€3,074
up €3,074 (+139%), from €2,219 to €5,294
mainly Net result for the year (+€3,650) and Receivables after one year (+€2,420)
- Receivables after one year -€2,420
down €2,420 (-6.9%), from €35,319 to €32,898
- Deferred charges and accrued income +€1,466
up €1,466 (+428%), from €342 to €1,809
- Profit (loss) carried forward +€3,650
up €3,650 (+27.2%), from -€13,439 to -€9,788
- Tax, wage and social debts +€1,605
up €1,605 (+65.0%), from €2,468 to €4,073
- Trade debts +€726
up €726 (+88.3%), from €822 to €1,548
- Gross operating margin +€6,951
up €6,951 (+232%), from €2,995 to €9,946
- Taxes +€2,031
up €2,031 (+199%), from €1,021 to €3,052
- Financial charges +€228
up €228 (+7.1%), from €3,196 to €3,423
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 | €55,765 | €61,746 | +€5,982 | +10.7% |
| Fixed assets | 21/28 | €2,108 | €1,858 | -€250 | -11.9% |
| Tangible fixed assets | 22/27 | €2,108 | €1,858 | -€250 | -11.9% |
| Other tangible fixed assets | 26 | €2,108 | €1,858 | -€250 | -11.9% |
| Current assets | 29/58 | €53,657 | €59,889 | +€6,232 | +11.6% |
| Amounts receivable after more than one year | 29 | €35,319 | €32,898 | -€2,420 | -6.9% |
| Other amounts receivable | 291 | €35,319 | €32,898 | -€2,420 | -6.9% |
| Amounts receivable within one year | 40/41 | €15,777 | €19,888 | +€4,111 | +26.1% |
| Trade receivables | 40 | €6,230 | €6,919 | +€689 | +11.1% |
| Other amounts receivable | 41 | €9,547 | €12,969 | +€3,422 | +35.8% |
| Cash at bank and in hand | 54/58 | €2,219 | €5,294 | +€3,074 | +139% |
| Deferred charges and accrued income | 490/1 | €342 | €1,809 | +€1,466 | +428% |
| Total equity and liabilities | 10/49 | €55,765 | €61,746 | +€5,982 | +10.7% |
| Equity | 10/15 | €52,475 | €56,125 | +€3,650 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,313 | €47,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,453 | €45,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,439 | -€9,788 | +€3,650 | +27.2% |
| Amounts payable | 17/49 | €3,290 | €5,621 | +€2,331 | +70.9% |
| Amounts payable within one year | 42/48 | €3,290 | €5,621 | +€2,331 | +70.9% |
| Trade debts | 44 | €822 | €1,548 | +€726 | +88.3% |
| Suppliers | 440/4 | €822 | €1,548 | +€726 | +88.3% |
| Taxes, remuneration and social security | 45 | €2,468 | €4,073 | +€1,605 | +65.0% |
| Taxes | 450/3 | €2,468 | €4,073 | +€1,605 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €652 | €640 | -€12 | -1.9% |
| Gross operating margin | 9900 | €2,995 | €9,946 | +€6,951 | +232% |
| Operating profit (loss) | 9901 | €2,092 | €9,056 | +€6,963 | +333% |
| Financial income | 75/76B | €1,016 | €1,070 | +€54 | +5.3% |
| Recurring financial income | 75 | €1,016 | €1,070 | +€54 | +5.3% |
| Financial charges | 65/66B | €3,196 | €3,423 | +€228 | +7.1% |
| Recurring financial charges | 65 | €3,196 | €3,423 | +€228 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€87 | €6,702 | +€6,790 | |
| Income taxes | 67/77 | €1,021 | €3,052 | +€2,031 | +199% |
| Profit (loss) for the period | 9904 | -€1,109 | €3,650 | +€4,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,109 | €3,650 | +€4,759 |
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 4 November 2026 via checked.be.