GILBERT ASSUR.be: 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.
GILBERT ASSUR.be
Largest movements
- Tangible fixed assets +€75,076
up €75,076 (+59.7%), from €125,775 to €200,850
of which Furniture and vehicles: +€42,527
- Cash +€71,767
up €71,767 (+33.9%), from €211,465 to €283,233
mainly Net result for the year (+€222,999) and Deferred charges and accrued income (+€41,510)
- Receivables within one year +€44,315
up €44,315 (+105%), from €42,139 to €86,454
of which Other amounts receivable: +€45,315
- Deferred charges and accrued income -€41,510
down €41,510 (-65.7%), from €63,146 to €21,636
- Reserves +€94,428
up €94,428 (+45.5%), from €207,706 to €302,134
of which Distributable reserves: +€94,428
- Trade debts +€35,900
up €35,900 (+24.5%), from €146,248 to €182,148
of which Bills of exchange payable: +€53,062
- Other debts +€10,000
up €10,000 (+12.5%), from €80,000 to €90,000
- Tax, wage and social debts +€9,319
up €9,319 (+8.5%), from €109,997 to €119,316
of which Remuneration and social security: +€12,681
- Gross operating margin -€62,414
down €62,414 (-8.9%), from €701,970 to €639,556
- Taxes -€30,467
down €30,467 (-27.0%), from €112,695 to €82,229
- Staff costs -€16,852
down €16,852 (-5.7%), from €298,176 to €281,324
- Depreciation +€16,384
up €16,384 (+70.1%), from €23,388 to €39,772
- Other operating charges +€8,155
up €8,155 (+131%), from €6,212 to €14,367
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 | €562,551 | €712,198 | +€149,648 | +26.6% |
| Fixed assets | 21/28 | €125,800 | €200,875 | +€75,076 | +59.7% |
| Tangible fixed assets | 22/27 | €125,775 | €200,850 | +€75,076 | +59.7% |
| Plant, machinery and equipment | 23 | €34,719 | €26,298 | -€8,421 | -24.3% |
| Furniture and vehicles | 24 | €77,716 | €120,243 | +€42,527 | +54.7% |
| Other tangible fixed assets | 26 | €13,340 | €54,309 | +€40,970 | +307% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €436,751 | €511,323 | +€74,572 | +17.1% |
| Amounts receivable after more than one year | 29 | €110,000 | €110,000 | = | 0.0% |
| Other amounts receivable | 291 | €110,000 | €110,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,139 | €86,454 | +€44,315 | +105% |
| Trade receivables | 40 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Other amounts receivable | 41 | €40,139 | €85,454 | +€45,315 | +113% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,465 | €283,233 | +€71,767 | +33.9% |
| Deferred charges and accrued income | 490/1 | €63,146 | €21,636 | -€41,510 | -65.7% |
| Total equity and liabilities | 10/49 | €562,551 | €712,198 | +€149,648 | +26.6% |
| Equity | 10/15 | €226,306 | €320,734 | +€94,428 | +41.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,706 | €302,134 | +€94,428 | +45.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,840 | €22,840 | = | 0.0% |
| Distributable reserves | 133 | €183,006 | €277,434 | +€94,428 | +51.6% |
| Amounts payable | 17/49 | €336,245 | €391,464 | +€55,220 | +16.4% |
| Amounts payable within one year | 42/48 | €336,245 | €391,464 | +€55,220 | +16.4% |
| Trade debts | 44 | €146,248 | €182,148 | +€35,900 | +24.5% |
| Suppliers | 440/4 | €17,162 | - | -€17,162 | |
| Bills of exchange payable | 441 | €129,086 | €182,148 | +€53,062 | +41.1% |
| Taxes, remuneration and social security | 45 | €109,997 | €119,316 | +€9,319 | +8.5% |
| Taxes | 450/3 | €63,863 | €60,501 | -€3,362 | -5.3% |
| Remuneration and social security | 454/9 | €46,133 | €58,815 | +€12,681 | +27.5% |
| Other amounts payable | 47/48 | €80,000 | €90,000 | +€10,000 | +12.5% |
| Remuneration, social security and pensions | 62 | €298,176 | €281,324 | -€16,852 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,388 | €39,772 | +€16,384 | +70.1% |
| Other operating charges | 640/8 | €6,212 | €14,367 | +€8,155 | +131% |
| Non-recurring operating charges | 66A | €3,026 | - | -€3,026 | |
| Gross operating margin | 9900 | €701,970 | €639,556 | -€62,414 | -8.9% |
| Operating profit (loss) | 9901 | €371,168 | €304,093 | -€67,075 | -18.1% |
| Financial income | 75/76B | €4,860 | €1,458 | -€3,403 | -70.0% |
| Recurring financial income | 75 | €1,360 | €1,458 | +€97 | +7.2% |
| Non-recurring financial income | 76B | €3,500 | - | -€3,500 | |
| Financial charges | 65/66B | €327 | €323 | -€4 | -1.4% |
| Recurring financial charges | 65 | €327 | €323 | -€4 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €375,701 | €305,228 | -€70,473 | -18.8% |
| Income taxes | 67/77 | €112,695 | €82,229 | -€30,467 | -27.0% |
| Profit (loss) for the period | 9904 | €263,006 | €222,999 | -€40,006 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €263,006 | €222,999 | -€40,006 | -15.2% |
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 23 October 2026 via checked.be.