PME 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.
PME ASSURANCES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€16,688
down €16,688 (-14.7%), from €113,812 to €97,124
- Other debts +€10,105
up €10,105 (+61.4%), from €16,450 to €26,555
- Profit (loss) carried forward +€4,974
up €4,974 (+21.7%), from €22,885 to €27,859
- Financial income -€8,750
down €8,750 (-39.8%), from €22,000 to €13,250
- Purchases and services -€6,141
no longer reported in 2025 (was €6,141)
- Gross operating margin -€1,645
down €1,645 (-36.9%), from -€4,458 to -€6,103
- Financial charges -€231
down €231 (-9.6%), from €2,404 to €2,173
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 | €173,672 | €172,228 | -€1,444 | -0.8% |
| Fixed assets | 21/28 | €170,000 | €170,000 | = | 0.0% |
| Financial fixed assets | 28 | €170,000 | €170,000 | = | 0.0% |
| Current assets | 29/58 | €3,672 | €2,228 | -€1,444 | -39.3% |
| Cash at bank and in hand | 54/58 | €1,359 | €200 | -€1,159 | -85.3% |
| Deferred charges and accrued income | 490/1 | €2,313 | €2,028 | -€285 | -12.3% |
| Total equity and liabilities | 10/49 | €173,672 | €172,228 | -€1,444 | -0.8% |
| Equity | 10/15 | €24,885 | €29,859 | +€4,974 | +20.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,885 | €27,859 | +€4,974 | +21.7% |
| Amounts payable | 17/49 | €148,787 | €142,369 | -€6,418 | -4.3% |
| Amounts payable after more than one year | 17 | €113,812 | €97,124 | -€16,688 | -14.7% |
| Financial debts | 170/4 | €113,812 | €97,124 | -€16,688 | -14.7% |
| Amounts payable within one year | 42/48 | €34,975 | €45,245 | +€10,270 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €18,525 | €18,525 | = | 0.0% |
| Trade debts | 44 | - | €165 | +€165 | |
| Suppliers | 440/4 | - | €165 | +€165 | |
| Other amounts payable | 47/48 | €16,450 | €26,555 | +€10,105 | +61.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,141 | - | -€6,141 | |
| Gross operating margin | 9900 | -€4,458 | -€6,103 | -€1,645 | -36.9% |
| Operating profit (loss) | 9901 | -€4,458 | -€6,103 | -€1,645 | -36.9% |
| Financial income | 75/76B | €22,000 | €13,250 | -€8,750 | -39.8% |
| Recurring financial income | 75 | €22,000 | €13,250 | -€8,750 | -39.8% |
| Financial charges | 65/66B | €2,404 | €2,173 | -€231 | -9.6% |
| Recurring financial charges | 65 | €2,404 | €2,173 | -€231 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €15,138 | €4,974 | -€10,164 | -67.1% |
| Profit (loss) for the period | 9904 | €15,138 | €4,974 | -€10,164 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,138 | €4,974 | -€10,164 | -67.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.