PASCAL BOLLEN 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.
PASCAL BOLLEN ASSURANCES
Largest movements
- Current investments -€241,565
down €241,565 (-18.1%), from €1.3m to €1.1m
- Cash +€198,440
up €198,440 (+113.7%), from €174,569 to €373,010
mainly Current investments (+€241,565) and Depreciation (+€47,821)
- Tangible fixed assets -€47,821
down €47,821 (-8.8%), from €540,966 to €493,145
of which Land and buildings: -€26,866
- Profit (loss) carried forward -€99,581
down €99,581 (-6.6%), from €1.5m to €1.4m
- Other debts +€21,251
up €21,251 (+72.6%), from €29,284 to €50,535
- Gross operating margin -€807,360
down €807,360, from €766,588 to -€40,772
- Taxes -€152,837
no longer reported in 2025 (was €152,837)
- Staff costs -€11,054
down €11,054 (-41.4%), from €26,673 to €15,619
- Financial income +€10,895
up €10,895 (+44.0%), from €24,757 to €35,653
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 | €2,076,686 | €1,990,767 | -€85,918 | -4.1% |
| Fixed assets | 21/28 | €540,966 | €493,145 | -€47,821 | -8.8% |
| Tangible fixed assets | 22/27 | €540,966 | €493,145 | -€47,821 | -8.8% |
| Land and buildings | 22 | €483,172 | €456,307 | -€26,866 | -5.6% |
| Furniture and vehicles | 24 | €57,793 | €36,838 | -€20,956 | -36.3% |
| Current assets | 29/58 | €1,535,720 | €1,497,623 | -€38,097 | -2.5% |
| Amounts receivable within one year | 40/41 | €20,383 | €28,292 | +€7,909 | +38.8% |
| Other amounts receivable | 41 | €20,383 | €28,292 | +€7,909 | +38.8% |
| Current investments | 50/53 | €1,337,886 | €1,096,321 | -€241,565 | -18.1% |
| Cash at bank and in hand | 54/58 | €174,569 | €373,010 | +€198,440 | +113.7% |
| Deferred charges and accrued income | 490/1 | €2,881 | - | -€2,881 | |
| Total equity and liabilities | 10/49 | €2,076,686 | €1,990,767 | -€85,918 | -4.1% |
| Equity | 10/15 | €2,019,868 | €1,917,283 | -€102,585 | -5.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €270,885 | €267,881 | -€3,004 | -1.1% |
| Non-distributable reserves | 130/1 | €15,939 | €15,939 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,939 | €15,939 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,078 | €54,074 | -€3,004 | -5.3% |
| Distributable reserves | 133 | €197,868 | €197,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,498,983 | €1,399,402 | -€99,581 | -6.6% |
| Provisions and deferred taxes | 16 | €19,026 | €18,025 | -€1,001 | -5.3% |
| Deferred taxes | 168 | €19,026 | €18,025 | -€1,001 | -5.3% |
| Amounts payable | 17/49 | €37,792 | €55,460 | +€17,669 | +46.8% |
| Amounts payable within one year | 42/48 | €37,151 | €55,460 | +€18,309 | +49.3% |
| Trade debts | 44 | €5,949 | €998 | -€4,951 | -83.2% |
| Suppliers | 440/4 | €5,949 | €998 | -€4,951 | -83.2% |
| Taxes, remuneration and social security | 45 | €1,917 | €3,926 | +€2,009 | +104.8% |
| Remuneration and social security | 454/9 | €1,917 | €3,926 | +€2,009 | +104.8% |
| Other amounts payable | 47/48 | €29,284 | €50,535 | +€21,251 | +72.6% |
| Accrued charges and deferred income | 492/3 | €641 | - | -€641 | |
| Remuneration, social security and pensions | 62 | €26,673 | €15,619 | -€11,054 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,313 | €47,821 | +€1,508 | +3.3% |
| Other operating charges | 640/8 | €5,003 | €2,880 | -€2,123 | -42.4% |
| Gross operating margin | 9900 | €766,588 | -€40,772 | -€807,360 | |
| Operating profit (loss) | 9901 | €688,598 | -€107,093 | -€795,691 | |
| Financial income | 75/76B | €24,757 | €35,653 | +€10,895 | +44.0% |
| Recurring financial income | 75 | €24,757 | €35,653 | +€10,895 | +44.0% |
| Financial charges | 65/66B | €2,757 | €452 | -€2,304 | -83.6% |
| Recurring financial charges | 65 | €2,757 | €452 | -€2,304 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €710,599 | -€71,893 | -€782,491 | |
| Transfer from deferred taxes | 780 | €1,001 | €1,001 | = | 0.0% |
| Transfer to deferred taxes | 680 | €20,027 | - | -€20,027 | |
| Income taxes | 67/77 | €152,837 | - | -€152,837 | |
| Profit (loss) for the period | 9904 | €538,735 | -€70,891 | -€609,627 | |
| Transfer from tax-exempt reserves | 789 | €3,004 | €3,004 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €60,082 | - | -€60,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €481,657 | -€67,887 | -€549,545 |
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 10 October 2026 via checked.be.