DF ASSURANCE: 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.
DF ASSURANCE
Largest movements
- Tangible fixed assets -€29,348
down €29,348 (-10.8%), from €271,699 to €242,351
- Intangible fixed assets -€24,303
down €24,303 (-12.8%), from €189,701 to €165,398
- Deferred charges and accrued income +€17,836
up €17,836 (+179.8%), from €9,922 to €27,758
- Debts after one year -€34,133
down €34,133 (-9.2%), from €370,550 to €336,417
of which Financial debts: -€22,041
- Gross operating margin -€41,834
down €41,834 (-36.2%), from €115,598 to €73,765
- Depreciation -€19,748
down €19,748 (-25.7%), from €76,850 to €57,102
- Financial charges -€7,185
down €7,185 (-60.3%), from €11,917 to €4,732
- Taxes -€3,926
down €3,926 (-48.3%), from €8,125 to €4,199
- Other operating charges -€2,593
down €2,593 (-47.7%), from €5,431 to €2,838
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 | €501,196 | €468,820 | -€32,377 | -6.5% |
| Fixed assets | 21/28 | €461,401 | €407,749 | -€53,652 | -11.6% |
| Intangible fixed assets | 21 | €189,701 | €165,398 | -€24,303 | -12.8% |
| Tangible fixed assets | 22/27 | €271,699 | €242,351 | -€29,348 | -10.8% |
| Land and buildings | 22 | €214,324 | €202,515 | -€11,809 | -5.5% |
| Plant, machinery and equipment | 23 | €28,919 | €25,310 | -€3,609 | -12.5% |
| Furniture and vehicles | 24 | €28,456 | €14,526 | -€13,931 | -49.0% |
| Current assets | 29/58 | €39,796 | €61,071 | +€21,275 | +53.5% |
| Cash at bank and in hand | 54/58 | €29,874 | €33,313 | +€3,439 | +11.5% |
| Deferred charges and accrued income | 490/1 | €9,922 | €27,758 | +€17,836 | +179.8% |
| Total equity and liabilities | 10/49 | €501,196 | €468,820 | -€32,377 | -6.5% |
| Equity | 10/15 | €94,672 | €99,090 | +€4,417 | +4.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €47,331 | €52,331 | +€5,000 | +10.6% |
| Distributable reserves | 133 | €47,331 | €52,331 | +€5,000 | +10.6% |
| Profit (loss) carried forward | 14 | €29,342 | €28,759 | -€583 | -2.0% |
| Amounts payable | 17/49 | €406,524 | €369,730 | -€36,794 | -9.1% |
| Amounts payable after more than one year | 17 | €370,550 | €336,417 | -€34,133 | -9.2% |
| Financial debts | 170/4 | €239,634 | €217,593 | -€22,041 | -9.2% |
| Other amounts payable | 178/9 | €130,916 | €118,824 | -€12,092 | -9.2% |
| Amounts payable within one year | 42/48 | €35,974 | €33,313 | -€2,661 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €21,648 | €22,041 | +€393 | +1.8% |
| Trade debts | 44 | €1,777 | €808 | -€970 | -54.6% |
| Suppliers | 440/4 | €1,777 | €808 | -€970 | -54.6% |
| Taxes, remuneration and social security | 45 | €10,865 | €8,415 | -€2,450 | -22.5% |
| Taxes | 450/3 | €10,865 | €8,415 | -€2,450 | -22.5% |
| Other amounts payable | 47/48 | €1,684 | €2,050 | +€366 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,850 | €57,102 | -€19,748 | -25.7% |
| Other operating charges | 640/8 | €5,431 | €2,838 | -€2,593 | -47.7% |
| Gross operating margin | 9900 | €115,598 | €73,765 | -€41,834 | -36.2% |
| Operating profit (loss) | 9901 | €33,317 | €13,824 | -€19,493 | -58.5% |
| Financial income | 75/76B | - | €137 | +€137 | |
| Recurring financial income | 75 | - | €137 | +€137 | |
| Financial charges | 65/66B | €11,917 | €4,732 | -€7,185 | -60.3% |
| Recurring financial charges | 65 | €11,917 | €4,732 | -€7,185 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €21,400 | €9,229 | -€12,171 | -56.9% |
| Income taxes | 67/77 | €8,125 | €4,199 | -€3,926 | -48.3% |
| Profit (loss) for the period | 9904 | €13,275 | €5,030 | -€8,245 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,275 | €5,030 | -€8,245 | -62.1% |
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 9 October 2026 via checked.be.