Pro-Assur: what changed
Two fiscal 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.
Pro-Assur
Largest movements
- Tangible fixed assets +€49,566
up €49,566 (+441.2%), from €11,236 to €60,802
of which Furniture and vehicles: +€50,253
- Cash -€25,445
down €25,445 (-21.8%), from €116,953 to €91,508
mainly Investment in fixed assets (net) (-€54,719) and Contributions, distributions and other (-€19,400)
- Deferred charges and accrued income +€2,285
up €2,285 (+104.6%), from €2,184 to €4,469
- Reserves +€43,660
up €43,660 (+2347.3%), from €1,860 to €45,520
of which Distributable reserves: +€43,660
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts -€12,191
down €12,191 (-21.1%), from €57,654 to €45,463
- Debts after one year -€8,221
down €8,221 (-85.6%), from €9,603 to €1,382
- Tax, wage and social debts -€8,136
down €8,136 (-19.2%), from €42,414 to €34,278
of which Taxes: -€10,488
- Gross operating margin +€27,158
up €27,158 (+32.7%), from €83,011 to €110,169
- Depreciation -€2,172
down €2,172 (-29.6%), from €7,325 to €5,153
- Taxes +€1,793
up €1,793 (+7.1%), from €25,156 to €26,949
- Other operating charges +€1,627
up €1,627 (+140.0%), from €1,162 to €2,788
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 | €130,373 | €156,779 | +€26,406 | +20.3% |
| Fixed assets | 21/28 | €11,236 | €60,802 | +€49,566 | +441.2% |
| Tangible fixed assets | 22/27 | €11,236 | €60,802 | +€49,566 | +441.2% |
| Furniture and vehicles | 24 | €5,759 | €56,012 | +€50,253 | +872.6% |
| Other tangible fixed assets | 26 | €5,477 | €4,790 | -€687 | -12.5% |
| Current assets | 29/58 | €119,137 | €95,977 | -€23,160 | -19.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €116,953 | €91,508 | -€25,445 | -21.8% |
| Deferred charges and accrued income | 490/1 | €2,184 | €4,469 | +€2,285 | +104.6% |
| Total equity and liabilities | 10/49 | €130,373 | €156,779 | +€26,406 | +20.3% |
| Equity | 10/15 | €8,733 | €64,794 | +€56,060 | +641.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €1,860 | €45,520 | +€43,660 | +2347.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €45,520 | +€43,660 | +2347.3% |
| Profit (loss) carried forward | 14 | €673 | €673 | = | 0.0% |
| Amounts payable | 17/49 | €121,639 | €91,985 | -€29,654 | -24.4% |
| Amounts payable after more than one year | 17 | €9,603 | €1,382 | -€8,221 | -85.6% |
| Financial debts | 170/4 | €9,603 | €1,382 | -€8,221 | -85.6% |
| Amounts payable within one year | 42/48 | €109,794 | €90,599 | -€19,195 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €8,099 | €8,221 | +€122 | +1.5% |
| Trade debts | 44 | €1,627 | €2,637 | +€1,010 | +62.1% |
| Suppliers | 440/4 | €1,627 | €2,637 | +€1,010 | +62.1% |
| Taxes, remuneration and social security | 45 | €42,414 | €34,278 | -€8,136 | -19.2% |
| Taxes | 450/3 | €42,414 | €31,926 | -€10,488 | -24.7% |
| Remuneration and social security | 454/9 | €0 | €2,352 | +€2,352 | |
| Other amounts payable | 47/48 | €57,654 | €45,463 | -€12,191 | -21.1% |
| Accrued charges and deferred income | 492/3 | €2,242 | €4 | -€2,238 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,325 | €5,153 | -€2,172 | -29.6% |
| Other operating charges | 640/8 | €1,162 | €2,788 | +€1,627 | +140.0% |
| Gross operating margin | 9900 | €83,011 | €110,169 | +€27,158 | +32.7% |
| Operating profit (loss) | 9901 | €74,525 | €102,228 | +€27,703 | +37.2% |
| Financial income | 75/76B | €446 | €766 | +€321 | +72.0% |
| Recurring financial income | 75 | €446 | €766 | +€321 | +72.0% |
| Financial charges | 65/66B | €463 | €585 | +€122 | +26.4% |
| Recurring financial charges | 65 | €463 | €585 | +€122 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €74,507 | €102,409 | +€27,901 | +37.4% |
| Income taxes | 67/77 | €25,156 | €26,949 | +€1,793 | +7.1% |
| Profit (loss) for the period | 9904 | €49,352 | €75,460 | +€26,108 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,352 | €75,460 | +€26,108 | +52.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.