FRANCOIS DROULEZ 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.
FRANCOIS DROULEZ ASSURANCES
Largest movements
- Cash -€21,286
down €21,286 (-54.4%), from €39,117 to €17,831
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€20,987)
- Tangible fixed assets +€17,193
up €17,193 (+364%), from €4,725 to €21,918
of which Furniture and vehicles: +€17,905
- Deferred charges and accrued income +€4,005
up €4,005 (+283%), from €1,415 to €5,420
- Receivables within one year -€2,375
down €2,375 (-5.5%), from €42,896 to €40,521
of which Other amounts receivable: -€5,973
- Profit (loss) carried forward -€6,686
down €6,686 (-13.3%), from €50,118 to €43,432
- Other debts +€4,346
up €4,346 (+343%), from €1,267 to €5,613
- Trade debts -€1,931
down €1,931 (-57.6%), from €3,354 to €1,423
- Tax, wage and social debts +€1,312
up €1,312 (+6.2%), from €21,015 to €22,327
- Gross operating margin +€29,116
up €29,116 (+12.1%), from €241,254 to €270,369
- Staff costs +€15,686
up €15,686 (+8.6%), from €182,729 to €198,414
- Taxes +€5,876
up €5,876 (+39.9%), from €14,723 to €20,598
- Depreciation -€3,584
down €3,584 (-48.6%), from €7,378 to €3,794
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 | €88,154 | €85,690 | -€2,464 | -2.8% |
| Fixed assets | 21/28 | €4,725 | €21,918 | +€17,193 | +364% |
| Tangible fixed assets | 22/27 | €4,725 | €21,918 | +€17,193 | +364% |
| Plant, machinery and equipment | 23 | €712 | - | -€712 | |
| Furniture and vehicles | 24 | €4,013 | €21,918 | +€17,905 | +446% |
| Current assets | 29/58 | €83,429 | €63,772 | -€19,657 | -23.6% |
| Amounts receivable within one year | 40/41 | €42,896 | €40,521 | -€2,375 | -5.5% |
| Trade receivables | 40 | €22,201 | €25,799 | +€3,598 | +16.2% |
| Other amounts receivable | 41 | €20,695 | €14,722 | -€5,973 | -28.9% |
| Cash at bank and in hand | 54/58 | €39,117 | €17,831 | -€21,286 | -54.4% |
| Deferred charges and accrued income | 490/1 | €1,415 | €5,420 | +€4,005 | +283% |
| Total equity and liabilities | 10/49 | €88,154 | €85,690 | -€2,464 | -2.8% |
| Equity | 10/15 | €62,518 | €55,832 | -€6,686 | -10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,118 | €43,432 | -€6,686 | -13.3% |
| Amounts payable | 17/49 | €25,636 | €29,859 | +€4,223 | +16.5% |
| Amounts payable within one year | 42/48 | €25,636 | €29,363 | +€3,727 | +14.5% |
| Trade debts | 44 | €3,354 | €1,423 | -€1,931 | -57.6% |
| Suppliers | 440/4 | €3,354 | €1,423 | -€1,931 | -57.6% |
| Taxes, remuneration and social security | 45 | €21,015 | €22,327 | +€1,312 | +6.2% |
| Remuneration and social security | 454/9 | €21,015 | €22,327 | +€1,312 | +6.2% |
| Other amounts payable | 47/48 | €1,267 | €5,613 | +€4,346 | +343% |
| Accrued charges and deferred income | 492/3 | - | €496 | +€496 | |
| Remuneration, social security and pensions | 62 | €182,729 | €198,414 | +€15,686 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,378 | €3,794 | -€3,584 | -48.6% |
| Other operating charges | 640/8 | €759 | €1,320 | +€560 | +73.8% |
| Non-recurring operating charges | 66A | - | €2,513 | +€2,513 | |
| Gross operating margin | 9900 | €241,254 | €270,369 | +€29,116 | +12.1% |
| Operating profit (loss) | 9901 | €50,388 | €64,328 | +€13,941 | +27.7% |
| Financial income | 75/76B | €149 | €98 | -€51 | -34.5% |
| Recurring financial income | 75 | €149 | €98 | -€51 | -34.5% |
| Financial charges | 65/66B | €341 | €514 | +€173 | +50.8% |
| Recurring financial charges | 65 | €341 | €514 | +€173 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €50,196 | €63,912 | +€13,716 | +27.3% |
| Income taxes | 67/77 | €14,723 | €20,598 | +€5,876 | +39.9% |
| Profit (loss) for the period | 9904 | €35,474 | €43,314 | +€7,840 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,474 | €43,314 | +€7,840 | +22.1% |
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 31 October 2026 via checked.be.