DEBAILLE 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.
DEBAILLE ASSURANCES
Largest movements
- Cash +€35,189
up €35,189 (+285.7%), from €12,317 to €47,506
mainly Net result for the year (+€55,008) and Depreciation (+€32,431)
- Tangible fixed assets -€24,395
down €24,395 (-5.8%), from €420,996 to €396,601
of which Land and buildings: -€21,187
- Receivables within one year -€14,048
down €14,048 (-54.2%), from €25,900 to €11,852
- Reserves +€55,008
up €55,008 (+100.8%), from €54,568 to €109,576
of which Non-distributable reserves: +€109,576
- Debts after one year -€40,186
down €40,186 (-16.6%), from €242,072 to €201,886
- Accrued charges and deferred income -€9,038
down €9,038 (-43.6%), from €20,722 to €11,685
- Tax, wage and social debts -€5,588
down €5,588 (-14.0%), from €39,938 to €34,350
of which Taxes: -€9,737
- Current portion of long-term debt -€5,461
down €5,461 (-9.6%), from €56,926 to €51,465
- Turnover +€700,443
new in 2024: €700,443
- Purchases and services +€452,428
new in 2024: €452,428
- Gross operating margin +€30,974
up €30,974 (+14.3%), from €217,041 to €248,015
- Depreciation -€17,689
down €17,689 (-35.3%), from €50,120 to €32,431
- Taxes +€12,646
up €12,646 (+75.0%), from €16,855 to €29,501
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,747 | €542,916 | -€2,831 | -0.5% |
| Fixed assets | 21/28 | €420,996 | €396,601 | -€24,395 | -5.8% |
| Tangible fixed assets | 22/27 | €420,996 | €396,601 | -€24,395 | -5.8% |
| Land and buildings | 22 | €414,965 | €393,777 | -€21,187 | -5.1% |
| Furniture and vehicles | 24 | €6,031 | €2,823 | -€3,208 | -53.2% |
| Current assets | 29/58 | €124,751 | €146,315 | +€21,565 | +17.3% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €25,900 | €11,852 | -€14,048 | -54.2% |
| Other amounts receivable | 41 | €25,900 | €11,852 | -€14,048 | -54.2% |
| Cash at bank and in hand | 54/58 | €12,317 | €47,506 | +€35,189 | +285.7% |
| Deferred charges and accrued income | 490/1 | €56,534 | €56,957 | +€424 | +0.7% |
| Total equity and liabilities | 10/49 | €545,747 | €542,916 | -€2,831 | -0.5% |
| Equity | 10/15 | €186,089 | €241,097 | +€55,008 | +29.6% |
| Reserves | 13 | €54,568 | €109,576 | +€55,008 | +100.8% |
| Non-distributable reserves | 130/1 | - | €109,576 | +€109,576 | |
| Legal reserve | 130 | - | €109,576 | +€109,576 | |
| Distributable reserves | 133 | €54,568 | - | -€54,568 | |
| Profit (loss) carried forward | 14 | €131,521 | €131,521 | = | 0.0% |
| Amounts payable | 17/49 | €359,658 | €301,819 | -€57,839 | -16.1% |
| Amounts payable after more than one year | 17 | €242,072 | €201,886 | -€40,186 | -16.6% |
| Financial debts | 170/4 | €242,072 | €201,886 | -€40,186 | -16.6% |
| Amounts payable within one year | 42/48 | €96,864 | €88,249 | -€8,615 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €56,926 | €51,465 | -€5,461 | -9.6% |
| Trade debts | 44 | - | €2,434 | +€2,434 | |
| Suppliers | 440/4 | - | €2,434 | +€2,434 | |
| Taxes, remuneration and social security | 45 | €39,938 | €34,350 | -€5,588 | -14.0% |
| Taxes | 450/3 | €23,237 | €13,500 | -€9,737 | -41.9% |
| Remuneration and social security | 454/9 | €16,701 | €20,850 | +€4,149 | +24.8% |
| Accrued charges and deferred income | 492/3 | €20,722 | €11,685 | -€9,038 | -43.6% |
| Turnover | 70 | - | €700,443 | +€700,443 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €452,428 | +€452,428 | |
| Remuneration, social security and pensions | 62 | €117,847 | €119,385 | +€1,539 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,120 | €32,431 | -€17,689 | -35.3% |
| Other operating charges | 640/8 | €2,182 | €7,754 | +€5,572 | +255.3% |
| Non-recurring operating charges | 66A | €2,230 | €19 | -€2,211 | -99.1% |
| Gross operating margin | 9900 | €217,041 | €248,015 | +€30,974 | +14.3% |
| Operating profit (loss) | 9901 | €44,663 | €88,426 | +€43,763 | +98.0% |
| Financial income | 75/76B | €1,020 | €1,210 | +€190 | +18.6% |
| Recurring financial income | 75 | €1,020 | €1,210 | +€190 | +18.6% |
| Financial charges | 65/66B | €5,037 | €5,127 | +€91 | +1.8% |
| Recurring financial charges | 65 | €5,037 | €5,127 | +€91 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €40,646 | €84,509 | +€43,863 | +107.9% |
| Income taxes | 67/77 | €16,855 | €29,501 | +€12,646 | +75.0% |
| Profit (loss) for the period | 9904 | €23,791 | €55,008 | +€31,217 | +131.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,791 | €55,008 | +€31,217 | +131.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.