DL 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.
What changed
DL ASSURANCES
NACE 65.121, Insurance, reinsurance and pension funding, except compulsory social security
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€11,561
2024 · €1,983-€13,545
Equity
€1,390
2024 · €12,951-€11,561
Cash
€3,078
2024 · €8,701-€5,623
Balance sheet total
€387,976
2024 · €518,758-€130,782
Largest movements
Assets
- Intangible fixed assets -€123,750
down €123,750 (-27.3%), from €453,750 to €330,000
- Receivables within one year -€20,283
down €20,283 (-76.6%), from €26,479 to €6,196
- Receivables after one year +€15,700
new in 2025: €15,700
- Cash -€5,623
down €5,623 (-64.6%), from €8,701 to €3,078
mainly Debts after one year (-€122,499) and Receivables after one year (-€15,700)
Equity and liabilities
- Debts after one year -€122,499
down €122,499 (-33.3%), from €368,351 to €245,852
of which Financial debts: -€122,499
- Profit (loss) carried forward -€11,561
new in 2025: -€11,561
Income statement
- Staff costs +€14,046
up €14,046 (+22.6%), from €62,263 to €76,309
- Taxes -€2,510
down €2,510 (-91.3%), from €2,750 to €240
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.
Result 2024
€1,983
Gross operating margin
-€1,128
Staff costs
-€14,046
Depreciation
-€228
Other operating charges
-€1,804
Financial income
+€1
Financial charges
+€1,152
Taxes
+€2,510
Result 2025
-€11,561
raises the resultlowers the result
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.
From operations
+€117,730
Investment
-€2,298
Financing
-€121,055
Cash 2024
€8,701
From operations (derived)
+€117,730
Net result for the year
-€11,561
Depreciation
+€125,066
Receivables after one year
-€15,700
Receivables within one year
+€20,283
Deferred charges and accrued income
-€2,192
Trade debts
-€680
Tax, wage and social debts
-€581
Other debts
+€3,000
Accrued charges and deferred income
+€95
Investment (derived)
-€2,298
Investment in fixed assets (net)
-€2,298
Financing
-€121,055
Debts after one year
-€122,499
Current portion of long-term debt
+€1,444
Cash 2025
€3,078
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,758 | €387,976 | -€130,782 | -25.2% |
| Fixed assets | 21/28 | €463,035 | €340,268 | -€122,768 | -26.5% |
| Intangible fixed assets | 21 | €453,750 | €330,000 | -€123,750 | -27.3% |
| Tangible fixed assets | 22/27 | €8,922 | €8,290 | -€633 | -7.1% |
| Furniture and vehicles | 24 | €8,922 | €8,290 | -€633 | -7.1% |
| Financial fixed assets | 28 | €363 | €1,978 | +€1,615 | +445% |
| Current assets | 29/58 | €55,722 | €47,708 | -€8,014 | -14.4% |
| Amounts receivable after more than one year | 29 | - | €15,700 | +€15,700 | |
| Other amounts receivable | 291 | - | €15,700 | +€15,700 | |
| Amounts receivable within one year | 40/41 | €26,479 | €6,196 | -€20,283 | -76.6% |
| Other amounts receivable | 41 | €26,479 | €6,196 | -€20,283 | -76.6% |
| Cash at bank and in hand | 54/58 | €8,701 | €3,078 | -€5,623 | -64.6% |
| Deferred charges and accrued income | 490/1 | €20,543 | €22,735 | +€2,192 | +10.7% |
| Total equity and liabilities | 10/49 | €518,758 | €387,976 | -€130,782 | -25.2% |
| Equity | 10/15 | €12,951 | €1,390 | -€11,561 | -89.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,951 | €7,951 | = | 0.0% |
| Distributable reserves | 133 | €7,951 | €7,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,561 | -€11,561 | |
| Amounts payable | 17/49 | €505,806 | €386,586 | -€119,220 | -23.6% |
| Amounts payable after more than one year | 17 | €368,351 | €245,852 | -€122,499 | -33.3% |
| Financial debts | 170/4 | €153,351 | €30,852 | -€122,499 | -79.9% |
| Other amounts payable | 178/9 | €215,000 | €215,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €137,455 | €140,639 | +€3,183 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €121,055 | €122,499 | +€1,444 | +1.2% |
| Trade debts | 44 | €3,518 | €2,838 | -€680 | -19.3% |
| Suppliers | 440/4 | €3,518 | €2,838 | -€680 | -19.3% |
| Taxes, remuneration and social security | 45 | €12,668 | €12,087 | -€581 | -4.6% |
| Taxes | 450/3 | €5,707 | €2,664 | -€3,043 | -53.3% |
| Remuneration and social security | 454/9 | €6,961 | €9,423 | +€2,462 | +35.4% |
| Other amounts payable | 47/48 | €215 | €3,215 | +€3,000 | +1,398% |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Remuneration, social security and pensions | 62 | €62,263 | €76,309 | +€14,046 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,837 | €125,066 | +€228 | +0.2% |
| Other operating charges | 640/8 | €133 | €1,937 | +€1,804 | +1,356% |
| Gross operating margin | 9900 | €196,775 | €195,647 | -€1,128 | -0.6% |
| Operating profit (loss) | 9901 | €9,541 | -€7,666 | -€17,207 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,809 | €3,657 | -€1,152 | -24.0% |
| Recurring financial charges | 65 | €4,809 | €3,657 | -€1,152 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €4,733 | -€11,322 | -€16,055 | |
| Income taxes | 67/77 | €2,750 | €240 | -€2,510 | -91.3% |
| Profit (loss) for the period | 9904 | €1,983 | -€11,561 | -€13,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,983 | -€11,561 | -€13,545 |
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 14 October 2026 via checked.be.