A.B. INSURANCE: what changed
A.B. INSURANCE
Largest movements
- Receivables within one year -€5,629
down €5,629 (-17.0%), from €33,063 to €27,434
of which Trade receivables: -€4,019
- Financial fixed assets +€3,377
new in 2026: €3,377
- Tangible fixed assets +€2,028
up €2,028 (+372%), from €545 to €2,572
of which Furniture and vehicles: +€1,017
- Cash +€1,741
up €1,741 (+104%), from €1,679 to €3,420
mainly Receivables within one year (+€5,629) and Trade debts (+€2,157)
- Trade debts +€2,157
up €2,157 (+448%), from €482 to €2,638
- Tax, wage and social debts -€1,768
down €1,768 (-19.1%), from €9,279 to €7,511
- Other debts +€583
up €583 (+22.1%), from €2,633 to €3,216
- Gross operating margin -€16,972
down €16,972 (-83.8%), from €20,257 to €3,284
- Taxes -€3,318
down €3,318 (-56.0%), from €5,929 to €2,611
- Financial income +€754
up €754 (+70.6%), from €1,069 to €1,823
- Depreciation +€303
up €303 (+155%), from €195 to €497
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,804 | €37,099 | +€1,296 | +3.6% |
| Fixed assets | 21/28 | €545 | €5,950 | +€5,405 | +992% |
| Tangible fixed assets | 22/27 | €545 | €2,572 | +€2,028 | +372% |
| Plant, machinery and equipment | 23 | - | €1,011 | +€1,011 | |
| Furniture and vehicles | 24 | €545 | €1,561 | +€1,017 | +187% |
| Financial fixed assets | 28 | - | €3,377 | +€3,377 | |
| Current assets | 29/58 | €35,259 | €31,150 | -€4,109 | -11.7% |
| Amounts receivable within one year | 40/41 | €33,063 | €27,434 | -€5,629 | -17.0% |
| Trade receivables | 40 | €4,563 | €545 | -€4,019 | -88.1% |
| Other amounts receivable | 41 | €28,499 | €26,889 | -€1,610 | -5.6% |
| Cash at bank and in hand | 54/58 | €1,679 | €3,420 | +€1,741 | +104% |
| Deferred charges and accrued income | 490/1 | €517 | €296 | -€221 | -42.7% |
| Total equity and liabilities | 10/49 | €35,804 | €37,099 | +€1,296 | +3.6% |
| Equity | 10/15 | €23,410 | €23,734 | +€324 | +1.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,410 | €1,734 | +€324 | +23.0% |
| Amounts payable | 17/49 | €12,394 | €13,365 | +€972 | +7.8% |
| Amounts payable within one year | 42/48 | €12,394 | €13,365 | +€972 | +7.8% |
| Trade debts | 44 | €482 | €2,638 | +€2,157 | +448% |
| Suppliers | 440/4 | €482 | €2,638 | +€2,157 | +448% |
| Taxes, remuneration and social security | 45 | €9,279 | €7,511 | -€1,768 | -19.1% |
| Taxes | 450/3 | €9,279 | €7,511 | -€1,768 | -19.1% |
| Other amounts payable | 47/48 | €2,633 | €3,216 | +€583 | +22.1% |
| Non-recurring operating income | 76A | - | €3,980 | +€3,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €497 | +€303 | +155% |
| Other operating charges | 640/8 | €440 | €553 | +€113 | +25.6% |
| Gross operating margin | 9900 | €20,257 | €3,284 | -€16,972 | -83.8% |
| Operating profit (loss) | 9901 | €19,621 | €2,234 | -€17,388 | -88.6% |
| Financial income | 75/76B | €1,069 | €1,823 | +€754 | +70.6% |
| Recurring financial income | 75 | €1,069 | €1,823 | +€754 | +70.6% |
| Financial charges | 65/66B | €143 | €289 | +€146 | +102% |
| Recurring financial charges | 65 | €143 | €289 | +€146 | +102% |
| Profit (loss) for the period before taxes | 9903 | €20,547 | €3,768 | -€16,779 | -81.7% |
| Income taxes | 67/77 | €5,929 | €2,611 | -€3,318 | -56.0% |
| Profit (loss) for the period | 9904 | €14,618 | €1,157 | -€13,461 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,618 | €1,157 | -€13,461 | -92.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.