SAROLEA-DECELLE 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.
SAROLEA-DECELLE ASSURANCES
Largest movements
- Cash +€70,403
up €70,403 (+43.4%), from €162,203 to €232,606
mainly Net result for the year (+€88,428) and Receivables within one year (+€8,206)
- Receivables within one year -€8,206
down €8,206 (-62.0%), from €13,226 to €5,019
of which Other amounts receivable: -€7,218
- Reserves +€63,350
up €63,350 (+33.8%), from €187,700 to €251,050
of which Distributable reserves: +€74,600
- Trade debts +€3,440
up €3,440 (+1,206%), from €285 to €3,726
- Gross operating margin +€46,182
up €46,182 (+67.5%), from €68,386 to €114,568
- Taxes +€12,238
up €12,238 (+95.8%), from €12,768 to €25,005
- Depreciation -€2,426
down €2,426 (-93.7%), from €2,590 to €164
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 | €225,046 | €291,847 | +€66,801 | +29.7% |
| Fixed assets | 21/28 | €1,664 | €1,500 | -€164 | -9.9% |
| Tangible fixed assets | 22/27 | €164 | €0 | -€164 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €164 | €0 | -€164 | -100% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €223,381 | €290,347 | +€66,966 | +30.0% |
| Amounts receivable after more than one year | 29 | €36,000 | €38,700 | +€2,700 | +7.5% |
| Trade receivables | 290 | - | €38,700 | +€38,700 | |
| Other amounts receivable | 291 | €36,000 | - | -€36,000 | |
| Amounts receivable within one year | 40/41 | €13,226 | €5,019 | -€8,206 | -62.0% |
| Trade receivables | 40 | €989 | €0 | -€989 | -100% |
| Other amounts receivable | 41 | €12,237 | €5,019 | -€7,218 | -59.0% |
| Cash at bank and in hand | 54/58 | €162,203 | €232,606 | +€70,403 | +43.4% |
| Deferred charges and accrued income | 490/1 | €11,953 | €14,022 | +€2,069 | +17.3% |
| Total equity and liabilities | 10/49 | €225,046 | €291,847 | +€66,801 | +29.7% |
| Equity | 10/15 | €209,725 | €273,086 | +€63,361 | +30.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €187,700 | €251,050 | +€63,350 | +33.8% |
| Non-distributable reserves | 130/1 | €36,000 | €24,750 | -€11,250 | -31.3% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Financial assistance | 1313 | €36,000 | €24,750 | -€11,250 | -31.3% |
| Distributable reserves | 133 | €151,700 | €226,300 | +€74,600 | +49.2% |
| Profit (loss) carried forward | 14 | €25 | €36 | +€11 | +43.3% |
| Amounts payable | 17/49 | €15,320 | €18,761 | +€3,440 | +22.5% |
| Amounts payable within one year | 42/48 | €15,320 | €18,761 | +€3,440 | +22.5% |
| Trade debts | 44 | €285 | €3,726 | +€3,440 | +1,206% |
| Suppliers | 440/4 | €285 | €3,726 | +€3,440 | +1,206% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €15,035 | €15,035 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €164 | -€2,426 | -93.7% |
| Other operating charges | 640/8 | €1,235 | €1,212 | -€23 | -1.9% |
| Gross operating margin | 9900 | €68,386 | €114,568 | +€46,182 | +67.5% |
| Operating profit (loss) | 9901 | €64,561 | €113,192 | +€48,632 | +75.3% |
| Financial income | 75/76B | €407 | €319 | -€88 | -21.6% |
| Recurring financial income | 75 | €407 | €319 | -€88 | -21.6% |
| Financial charges | 65/66B | €77 | €78 | +€2 | +2.0% |
| Recurring financial charges | 65 | €77 | €78 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €64,891 | €113,433 | +€48,542 | +74.8% |
| Income taxes | 67/77 | €12,768 | €25,005 | +€12,238 | +95.8% |
| Profit (loss) for the period | 9904 | €52,123 | €88,428 | +€36,305 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,123 | €88,428 | +€36,305 | +69.7% |
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 24 October 2026 via checked.be.