JA 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.
JA ASSURANCES
Largest movements
- Tangible fixed assets -€47,914
down €47,914 (-6.4%), from €746,365 to €698,452
of which Land and buildings: -€38,099
- Intangible fixed assets -€28,979
down €28,979 (-100.0%), from €28,979 to €0
- Receivables within one year +€8,900
up €8,900 (+14.0%), from €63,412 to €72,312
of which Other amounts receivable: +€7,213
- Debts after one year -€75,661
down €75,661 (-11.4%), from €662,277 to €586,617
of which Financial debts: -€78,539
- Trade debts +€21,305
up €21,305 (+85.2%), from €25,018 to €46,323
- Profit (loss) carried forward -€19,122
down €19,122 (-37.5%), from €50,986 to €31,864
- Gross operating margin -€30,556
down €30,556 (-14.9%), from €204,720 to €174,164
- Staff costs +€16,701
up €16,701 (+33.4%), from €49,986 to €66,687
- Write-downs -€11,160
down €11,160, from €6,180 to -€4,980
- Other operating charges +€8,289
up €8,289 (+79.5%), from €10,427 to €18,716
- Taxes -€7,134
down €7,134 (-90.8%), from €7,855 to €721
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 | €869,529 | €811,033 | -€58,496 | -6.7% |
| Fixed assets | 21/28 | €775,344 | €698,452 | -€76,892 | -9.9% |
| Intangible fixed assets | 21 | €28,979 | €0 | -€28,979 | -100.0% |
| Tangible fixed assets | 22/27 | €746,365 | €698,452 | -€47,914 | -6.4% |
| Land and buildings | 22 | €716,314 | €678,215 | -€38,099 | -5.3% |
| Furniture and vehicles | 24 | €29,836 | €20,237 | -€9,599 | -32.2% |
| Other tangible fixed assets | 26 | €216 | €0 | -€216 | -100.0% |
| Current assets | 29/58 | €94,185 | €112,582 | +€18,397 | +19.5% |
| Amounts receivable after more than one year | 29 | €21,018 | €29,154 | +€8,136 | +38.7% |
| Other amounts receivable | 291 | €21,018 | €29,154 | +€8,136 | +38.7% |
| Amounts receivable within one year | 40/41 | €63,412 | €72,312 | +€8,900 | +14.0% |
| Trade receivables | 40 | €51,263 | €52,950 | +€1,686 | +3.3% |
| Other amounts receivable | 41 | €12,149 | €19,362 | +€7,213 | +59.4% |
| Current investments | 50/53 | - | €5,501 | +€5,501 | |
| Cash at bank and in hand | 54/58 | €5,000 | €0 | -€5,000 | -100.0% |
| Deferred charges and accrued income | 490/1 | €4,755 | €5,615 | +€860 | +18.1% |
| Total equity and liabilities | 10/49 | €869,529 | €811,033 | -€58,496 | -6.7% |
| Equity | 10/15 | €69,707 | €50,586 | -€19,122 | -27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121 | €121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €121 | €121 | = | 0.0% |
| Reserves not available under the articles | 1311 | €121 | €121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,986 | €31,864 | -€19,122 | -37.5% |
| Amounts payable | 17/49 | €799,822 | €760,448 | -€39,374 | -4.9% |
| Amounts payable after more than one year | 17 | €662,277 | €586,617 | -€75,661 | -11.4% |
| Financial debts | 170/4 | €662,277 | €583,739 | -€78,539 | -11.9% |
| Other amounts payable | 178/9 | €0 | €2,878 | +€2,878 | |
| Amounts payable within one year | 42/48 | €135,504 | €171,421 | +€35,917 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €69,726 | €75,918 | +€6,192 | +8.9% |
| Financial debts | 43 | €21,254 | €24,051 | +€2,797 | +13.2% |
| Credit institutions | 430/8 | €21,254 | €24,051 | +€2,797 | +13.2% |
| Trade debts | 44 | €25,018 | €46,323 | +€21,305 | +85.2% |
| Suppliers | 440/4 | €25,018 | €46,323 | +€21,305 | +85.2% |
| Taxes, remuneration and social security | 45 | €19,506 | €25,129 | +€5,623 | +28.8% |
| Taxes | 450/3 | €4,074 | €4,263 | +€189 | +4.6% |
| Remuneration and social security | 454/9 | €15,432 | €20,866 | +€5,434 | +35.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,041 | €2,410 | +€369 | +18.1% |
| Remuneration, social security and pensions | 62 | €49,986 | €66,687 | +€16,701 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,240 | €83,559 | -€681 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,180 | -€4,980 | -€11,160 | |
| Other operating charges | 640/8 | €10,427 | €18,716 | +€8,289 | +79.5% |
| Gross operating margin | 9900 | €204,720 | €174,164 | -€30,556 | -14.9% |
| Operating profit (loss) | 9901 | €53,887 | €10,181 | -€43,705 | -81.1% |
| Financial income | 75/76B | €2,836 | €3,937 | +€1,101 | +38.8% |
| Recurring financial income | 75 | €2,836 | €3,937 | +€1,101 | +38.8% |
| Financial charges | 65/66B | €34,062 | €32,519 | -€1,543 | -4.5% |
| Recurring financial charges | 65 | €34,062 | €32,519 | -€1,543 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €22,661 | -€18,400 | -€41,061 | |
| Income taxes | 67/77 | €7,855 | €721 | -€7,134 | -90.8% |
| Profit (loss) for the period | 9904 | €14,805 | -€19,122 | -€33,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,805 | -€19,122 | -€33,927 |
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 11 October 2026 via checked.be.