F.D. 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.
F.D. Assurances
Largest movements
- Cash +€6,177
up €6,177 (+182.2%), from €3,391 to €9,568
mainly Net result for the year (+€9,505) and Tax, wage and social debts (+€1,068)
- Receivables within one year +€3,886
up €3,886 (+18.4%), from €21,163 to €25,049
of which Trade receivables: +€4,386
- Tangible fixed assets +€844
new in 2025: €844
of which Plant, machinery and equipment: +€799
- Reserves +€9,000
up €9,000 (+900.0%), from €1,000 to €10,000
of which Distributable reserves: +€9,000
- Tax, wage and social debts +€1,068
up €1,068 (+22.4%), from €4,765 to €5,833
- Profit (loss) carried forward +€505
up €505, from -€345 to €160
- Gross operating margin +€8,952
up €8,952 (+139.2%), from €6,429 to €15,381
- Depreciation +€416
new in 2025: €416
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €27,943 | €38,849 | +€10,906 | +39.0% |
| Fixed assets | 21/28 | - | €844 | +€844 | |
| Tangible fixed assets | 22/27 | - | €844 | +€844 | |
| Plant, machinery and equipment | 23 | - | €799 | +€799 | |
| Furniture and vehicles | 24 | - | €45 | +€45 | |
| Current assets | 29/58 | €27,943 | €38,005 | +€10,062 | +36.0% |
| Amounts receivable within one year | 40/41 | €21,163 | €25,049 | +€3,886 | +18.4% |
| Trade receivables | 40 | €17,163 | €21,549 | +€4,386 | +25.6% |
| Other amounts receivable | 41 | €4,000 | €3,500 | -€500 | -12.5% |
| Cash at bank and in hand | 54/58 | €3,391 | €9,568 | +€6,177 | +182.2% |
| Deferred charges and accrued income | 490/1 | €3,389 | €3,388 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €27,943 | €38,849 | +€10,906 | +39.0% |
| Equity | 10/15 | €19,255 | €28,760 | +€9,505 | +49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000 | €10,000 | +€9,000 | +900.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | - | €9,000 | +€9,000 | |
| Profit (loss) carried forward | 14 | -€345 | €160 | +€505 | |
| Amounts payable | 17/49 | €8,688 | €10,089 | +€1,401 | +16.1% |
| Amounts payable within one year | 42/48 | €8,667 | €10,089 | +€1,422 | +16.4% |
| Trade debts | 44 | €3,902 | €4,256 | +€354 | +9.1% |
| Suppliers | 440/4 | €3,902 | €4,256 | +€354 | +9.1% |
| Taxes, remuneration and social security | 45 | €4,765 | €5,833 | +€1,068 | +22.4% |
| Taxes | 450/3 | €4,765 | €5,833 | +€1,068 | +22.4% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Non-recurring operating income | 76A | €756 | - | -€756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €416 | +€416 | |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €6,429 | €15,381 | +€8,952 | +139.2% |
| Operating profit (loss) | 9901 | €5,657 | €14,565 | +€8,908 | +157.5% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €224 | €180 | -€44 | -19.6% |
| Recurring financial charges | 65 | €224 | €180 | -€44 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €5,489 | €14,385 | +€8,896 | +162.1% |
| Income taxes | 67/77 | €4,765 | €4,880 | +€115 | +2.4% |
| Profit (loss) for the period | 9904 | €724 | €9,505 | +€8,781 | +1212.8% |
| Profit (loss) for the period to be appropriated | 9905 | €724 | €9,505 | +€8,781 | +1212.8% |
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 12 October 2026 via checked.be.