LES 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.
LES ASSURANCES
Largest movements
- Intangible fixed assets -€63,300
down €63,300 (-35.3%), from €179,350 to €116,050
- Receivables within one year -€2,966
down €2,966 (-43.1%), from €6,886 to €3,920
- Profit (loss) carried forward -€62,046
down €62,046 (-39.5%), from -€157,159 to -€219,206
- Debts after one year -€28,383
down €28,383 (-21.5%), from €132,148 to €103,765
- Current portion of long-term debt +€16,890
up €16,890 (+43.0%), from €39,238 to €56,128
- Other debts +€14,529
up €14,529 (+10.5%), from €138,195 to €152,724
- Tax, wage and social debts -€9,328
down €9,328 (-55.3%), from €16,855 to €7,526
of which Remuneration and social security: -€9,173
- Gross operating margin -€18,597
down €18,597 (-82.0%), from €22,693 to €4,096
- Staff costs -€9,691
no longer reported in 2024 (was €9,691)
- Financial charges +€2,842
new in 2024: €2,842
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,636 | €122,370 | -€66,266 | -35.1% |
| Fixed assets | 21/28 | €181,750 | €118,450 | -€63,300 | -34.8% |
| Intangible fixed assets | 21 | €179,350 | €116,050 | -€63,300 | -35.3% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €6,886 | €3,920 | -€2,966 | -43.1% |
| Amounts receivable within one year | 40/41 | €6,886 | €3,920 | -€2,966 | -43.1% |
| Other amounts receivable | 41 | €6,886 | €3,920 | -€2,966 | -43.1% |
| Total equity and liabilities | 10/49 | €188,636 | €122,370 | -€66,266 | -35.1% |
| Equity | 10/15 | -€150,959 | -€213,006 | -€62,046 | -41.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,159 | -€219,206 | -€62,046 | -39.5% |
| Amounts payable | 17/49 | €339,595 | €335,375 | -€4,220 | -1.2% |
| Amounts payable after more than one year | 17 | €132,148 | €103,765 | -€28,383 | -21.5% |
| Financial debts | 170/4 | €132,148 | €103,765 | -€28,383 | -21.5% |
| Amounts payable within one year | 42/48 | €207,447 | €231,610 | +€24,164 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €39,238 | €56,128 | +€16,890 | +43.0% |
| Financial debts | 43 | €22 | - | -€22 | |
| Credit institutions | 430/8 | €22 | - | -€22 | |
| Trade debts | 44 | €13,137 | €15,232 | +€2,095 | +15.9% |
| Suppliers | 440/4 | €13,137 | €15,232 | +€2,095 | +15.9% |
| Taxes, remuneration and social security | 45 | €16,855 | €7,526 | -€9,328 | -55.3% |
| Taxes | 450/3 | €6,160 | €6,004 | -€155 | -2.5% |
| Remuneration and social security | 454/9 | €10,695 | €1,522 | -€9,173 | -85.8% |
| Other amounts payable | 47/48 | €138,195 | €152,724 | +€14,529 | +10.5% |
| Remuneration, social security and pensions | 62 | €9,691 | - | -€9,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,300 | €63,300 | = | 0.0% |
| Gross operating margin | 9900 | €22,693 | €4,096 | -€18,597 | -82.0% |
| Operating profit (loss) | 9901 | -€50,298 | -€59,204 | -€8,906 | -17.7% |
| Financial charges | 65/66B | - | €2,842 | +€2,842 | |
| Recurring financial charges | 65 | - | €2,842 | +€2,842 | |
| Profit (loss) for the period before taxes | 9903 | -€50,298 | -€62,046 | -€11,748 | -23.4% |
| Profit (loss) for the period | 9904 | -€50,298 | -€62,046 | -€11,748 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,298 | -€62,046 | -€11,748 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.