ASSA: what changed
What changed
ASSA
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
-€6,682
2024 · -€13,448+€6,766
Equity
€99,890
2024 · €254,832-€154,942
Cash
€460
2024 · €282+€178
Balance sheet total
€156,685
2024 · €288,068-€131,383
Largest movements
Assets
- Receivables after one year -€125,000
down €125,000 (-71.4%), from €175,000 to €50,000
- Tangible fixed assets -€8,370
down €8,370 (-48.3%), from €17,329 to €8,959
of which Plant, machinery and equipment: -€6,531
Equity and liabilities
- Reserves -€88,260
down €88,260 (-60.7%), from €145,419 to €57,159
of which Distributable reserves: -€88,260
- Profit (loss) carried forward -€66,682
down €66,682 (-67.9%), from €98,265 to €31,583
- Tax, wage and social debts +€22,803
up €22,803 (+1,046%), from €2,181 to €24,984
of which Taxes: +€22,803
- Other debts +€3,049
new in 2025: €3,049
Income statement
- Gross operating margin +€9,312
up €9,312, from -€2,933 to €6,379
- Financial income -€5,373
down €5,373 (-100%), from €5,373 to €0
- Other operating charges -€1,370
down €1,370 (-39.5%), from €3,472 to €2,102
- Staff costs -€1,130
down €1,130 (-100%), from €1,130 to €0
- Depreciation -€552
down €552 (-6.2%), from €8,922 to €8,370
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€13,448
Gross operating margin
+€9,312
Staff costs
+€1,130
Depreciation
+€552
Other operating charges
+€1,370
Financial income
-€5,373
Financial charges
-€67
Taxes
-€158
Result 2025
-€6,682
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€148,438
Investment
€0
Financing
-€148,260
Cash 2024
€282
From operations (derived)
+€148,438
Net result for the year
-€6,682
Depreciation
+€8,370
Receivables after one year
+€125,000
Receivables within one year
-€1,809
Trade debts
-€2,293
Tax, wage and social debts
+€22,803
Other debts
+€3,049
Financing
-€148,260
Contributions, distributions and other
-€148,260
Cash 2025
€460
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,068 | €156,685 | -€131,383 | -45.6% |
| Fixed assets | 21/28 | €17,329 | €8,959 | -€8,370 | -48.3% |
| Tangible fixed assets | 22/27 | €17,329 | €8,959 | -€8,370 | -48.3% |
| Land and buildings | 22 | €2,975 | €2,975 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,740 | €5,209 | -€6,531 | -55.6% |
| Furniture and vehicles | 24 | €2,615 | €775 | -€1,840 | -70.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €270,739 | €147,726 | -€123,013 | -45.4% |
| Amounts receivable after more than one year | 29 | €175,000 | €50,000 | -€125,000 | -71.4% |
| Other amounts receivable | 291 | €175,000 | €50,000 | -€125,000 | -71.4% |
| Amounts receivable within one year | 40/41 | €95,457 | €97,266 | +€1,809 | +1.9% |
| Trade receivables | 40 | €378 | €3,393 | +€3,016 | +799% |
| Other amounts receivable | 41 | €95,079 | €93,873 | -€1,207 | -1.3% |
| Cash at bank and in hand | 54/58 | €282 | €460 | +€178 | +63.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €288,068 | €156,685 | -€131,383 | -45.6% |
| Equity | 10/15 | €254,832 | €99,890 | -€154,942 | -60.8% |
| Contributions | 10/11 | €11,149 | €11,149 | = | 0.0% |
| Reserves | 13 | €145,419 | €57,159 | -€88,260 | -60.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €124,809 | €36,550 | -€88,260 | -70.7% |
| Profit (loss) carried forward | 14 | €98,265 | €31,583 | -€66,682 | -67.9% |
| Amounts payable | 17/49 | €33,236 | €56,794 | +€23,558 | +70.9% |
| Amounts payable within one year | 42/48 | €33,236 | €56,794 | +€23,558 | +70.9% |
| Trade debts | 44 | €31,055 | €28,762 | -€2,293 | -7.4% |
| Suppliers | 440/4 | €31,055 | €28,762 | -€2,293 | -7.4% |
| Taxes, remuneration and social security | 45 | €2,181 | €24,984 | +€22,803 | +1,046% |
| Taxes | 450/3 | €2,181 | €24,984 | +€22,803 | +1,046% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €3,049 | +€3,049 | |
| Remuneration, social security and pensions | 62 | €1,130 | €0 | -€1,130 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,922 | €8,370 | -€552 | -6.2% |
| Other operating charges | 640/8 | €3,472 | €2,102 | -€1,370 | -39.5% |
| Gross operating margin | 9900 | -€2,933 | €6,379 | +€9,312 | |
| Operating profit (loss) | 9901 | -€16,456 | -€4,093 | +€12,364 | +75.1% |
| Financial income | 75/76B | €5,373 | €0 | -€5,373 | -100% |
| Recurring financial income | 75 | €5,373 | €0 | -€5,373 | -100% |
| Financial charges | 65/66B | €2,015 | €2,082 | +€67 | +3.3% |
| Recurring financial charges | 65 | €2,015 | €2,082 | +€67 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,099 | -€6,175 | +€6,924 | +52.9% |
| Income taxes | 67/77 | €349 | €507 | +€158 | +45.1% |
| Profit (loss) for the period | 9904 | -€13,448 | -€6,682 | +€6,766 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,448 | -€6,682 | +€6,766 | +50.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.