A & B VERZEKERINGEN: 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.
A & B VERZEKERINGEN
Largest movements
- Current investments +€13,713
up €13,713 (+10.0%), from €136,915 to €150,628
- Tangible fixed assets -€3,095
down €3,095 (-52.7%), from €5,877 to €2,782
of which Land and buildings: -€2,018
- Receivables after one year +€2,553
up €2,553 (+86.4%), from €2,955 to €5,508
- Reserves +€12,783
up €12,783 (+9.9%), from €129,209 to €141,992
of which Distributable reserves: +€12,783
- Trade debts +€2,725
up €2,725 (+432%), from €631 to €3,356
- Tax, wage and social debts -€1,732
down €1,732 (-15.8%), from €10,978 to €9,246
of which Remuneration and social security: -€1,887
- Gross operating margin -€8,943
down €8,943 (-19.8%), from €45,118 to €36,175
- Staff costs -€8,873
down €8,873 (-37.3%), from €23,759 to €14,886
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 | €155,061 | €168,837 | +€13,776 | +8.9% |
| Fixed assets | 21/28 | €5,877 | €2,782 | -€3,095 | -52.7% |
| Tangible fixed assets | 22/27 | €5,877 | €2,782 | -€3,095 | -52.7% |
| Land and buildings | 22 | €4,009 | €1,991 | -€2,018 | -50.3% |
| Furniture and vehicles | 24 | €1,868 | €791 | -€1,077 | -57.7% |
| Current assets | 29/58 | €149,184 | €166,055 | +€16,871 | +11.3% |
| Amounts receivable after more than one year | 29 | €2,955 | €5,508 | +€2,553 | +86.4% |
| Trade receivables | 290 | €2,955 | €5,508 | +€2,553 | +86.4% |
| Current investments | 50/53 | €136,915 | €150,628 | +€13,713 | +10.0% |
| Cash at bank and in hand | 54/58 | €8,550 | €9,919 | +€1,369 | +16.0% |
| Deferred charges and accrued income | 490/1 | €764 | - | -€764 | |
| Total equity and liabilities | 10/49 | €155,061 | €168,837 | +€13,776 | +8.9% |
| Equity | 10/15 | €138,004 | €150,787 | +€12,783 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,209 | €141,992 | +€12,783 | +9.9% |
| Non-distributable reserves | 130/1 | €6,720 | €6,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,720 | €6,720 | = | 0.0% |
| Distributable reserves | 133 | €122,489 | €135,272 | +€12,783 | +10.4% |
| Profit (loss) carried forward | 14 | €2,595 | €2,595 | = | 0.0% |
| Amounts payable | 17/49 | €17,057 | €18,050 | +€993 | +5.8% |
| Amounts payable within one year | 42/48 | €17,057 | €18,050 | +€993 | +5.8% |
| Trade debts | 44 | €631 | €3,356 | +€2,725 | +432% |
| Suppliers | 440/4 | €631 | €3,356 | +€2,725 | +432% |
| Taxes, remuneration and social security | 45 | €10,978 | €9,246 | -€1,732 | -15.8% |
| Taxes | 450/3 | €6,092 | €6,247 | +€155 | +2.5% |
| Remuneration and social security | 454/9 | €4,886 | €2,999 | -€1,887 | -38.6% |
| Other amounts payable | 47/48 | €5,448 | €5,448 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €23,759 | €14,886 | -€8,873 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,508 | €3,094 | -€414 | -11.8% |
| Other operating charges | 640/8 | €1,034 | €1,141 | +€107 | +10.3% |
| Gross operating margin | 9900 | €45,118 | €36,175 | -€8,943 | -19.8% |
| Operating profit (loss) | 9901 | €16,817 | €17,054 | +€237 | +1.4% |
| Financial income | 75/76B | €2,735 | €2,877 | +€142 | +5.2% |
| Recurring financial income | 75 | €2,735 | €2,877 | +€142 | +5.2% |
| Financial charges | 65/66B | €33 | €38 | +€5 | +15.2% |
| Recurring financial charges | 65 | €33 | €38 | +€5 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €19,519 | €19,893 | +€374 | +1.9% |
| Income taxes | 67/77 | €6,913 | €7,110 | +€197 | +2.8% |
| Profit (loss) for the period | 9904 | €12,606 | €12,783 | +€177 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,606 | €12,783 | +€177 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.