FP ASSUR: 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.
FP ASSUR
Largest movements
- Cash +€62,063
up €62,063 (+159%), from €39,125 to €101,188
mainly Net result for the year (+€109,541) and Depreciation (+€16,775)
- Financial fixed assets +€42,667
up €42,667 (+9.7%), from €439,054 to €481,721
- Receivables within one year +€19,141
up €19,141 (+139%), from €13,739 to €32,880
of which Trade receivables: +€26,950
- Tangible fixed assets -€16,775
down €16,775 (-25.5%), from €65,677 to €48,902
- Deferred charges and accrued income -€14,611
down €14,611 (-92.9%), from €15,720 to €1,109
- Reserves +€112,000
up €112,000 (+24.2%), from €463,000 to €575,000
- Debts after one year -€16,806
down €16,806 (-33.0%), from €50,987 to €34,181
- Gross operating margin +€31,975
up €31,975 (+23.0%), from €139,067 to €171,042
- Taxes +€9,665
up €9,665 (+31.8%), from €30,356 to €40,021
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,314 | €665,799 | +€92,485 | +16.1% |
| Fixed assets | 21/28 | €504,731 | €530,622 | +€25,891 | +5.1% |
| Tangible fixed assets | 22/27 | €65,677 | €48,902 | -€16,775 | -25.5% |
| Furniture and vehicles | 24 | €65,677 | €48,902 | -€16,775 | -25.5% |
| Financial fixed assets | 28 | €439,054 | €481,721 | +€42,667 | +9.7% |
| Current assets | 29/58 | €68,583 | €135,177 | +€66,594 | +97.1% |
| Amounts receivable within one year | 40/41 | €13,739 | €32,880 | +€19,141 | +139% |
| Trade receivables | 40 | - | €26,950 | +€26,950 | |
| Other amounts receivable | 41 | €13,739 | €5,930 | -€7,809 | -56.8% |
| Cash at bank and in hand | 54/58 | €39,125 | €101,188 | +€62,063 | +159% |
| Deferred charges and accrued income | 490/1 | €15,720 | €1,109 | -€14,611 | -92.9% |
| Total equity and liabilities | 10/49 | €573,314 | €665,799 | +€92,485 | +16.1% |
| Equity | 10/15 | €486,721 | €596,262 | +€109,541 | +22.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €463,000 | €575,000 | +€112,000 | +24.2% |
| Distributable reserves | 133 | €463,000 | €575,000 | +€112,000 | +24.2% |
| Profit (loss) carried forward | 14 | €3,261 | €802 | -€2,459 | -75.4% |
| Amounts payable | 17/49 | €86,594 | €69,538 | -€17,056 | -19.7% |
| Amounts payable after more than one year | 17 | €50,987 | €34,181 | -€16,806 | -33.0% |
| Financial debts | 170/4 | €50,987 | €34,181 | -€16,806 | -33.0% |
| Amounts payable within one year | 42/48 | €35,541 | €35,267 | -€274 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €30,008 | €30,288 | +€280 | +0.9% |
| Trade debts | 44 | €1,277 | €702 | -€575 | -45.0% |
| Suppliers | 440/4 | €1,277 | €702 | -€575 | -45.0% |
| Taxes, remuneration and social security | 45 | €4,200 | €4,221 | +€21 | +0.5% |
| Taxes | 450/3 | €4,200 | €4,221 | +€21 | +0.5% |
| Other amounts payable | 47/48 | €57 | €57 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €89 | +€24 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,775 | €16,775 | = | 0.0% |
| Other operating charges | 640/8 | €1,060 | €729 | -€331 | -31.2% |
| Non-recurring operating charges | 66A | €34 | - | -€34 | |
| Gross operating margin | 9900 | €139,067 | €171,042 | +€31,975 | +23.0% |
| Operating profit (loss) | 9901 | €121,198 | €153,537 | +€32,340 | +26.7% |
| Financial charges | 65/66B | €4,872 | €3,975 | -€897 | -18.4% |
| Recurring financial charges | 65 | €4,872 | €3,975 | -€897 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €116,325 | €149,562 | +€33,237 | +28.6% |
| Income taxes | 67/77 | €30,356 | €40,021 | +€9,665 | +31.8% |
| Profit (loss) for the period | 9904 | €85,969 | €109,541 | +€23,572 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,969 | €109,541 | +€23,572 | +27.4% |
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 16 October 2026 via checked.be.