A.C. INSURANCES: 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.C. INSURANCES
Largest movements
- Cash -€45,595
down €45,595 (-94.5%), from €48,239 to €2,644
mainly Contributions, distributions and other (-€85,000) and Other debts (-€75,000)
- Receivables within one year +€17,190
up €17,190 (+6.3%), from €271,340 to €288,531
of which Other amounts receivable: +€22,887
- Trade debts +€79,811
up €79,811 (+6,603%), from €1,209 to €81,020
- Other debts -€75,000
down €75,000 (-46.9%), from €160,000 to €85,000
- Tax, wage and social debts -€21,640
down €21,640 (-80.6%), from €26,856 to €5,216
- Accrued charges and deferred income -€12,118
down €12,118 (-50.1%), from €24,168 to €12,050
- Gross operating margin -€97,712
down €97,712 (-48.2%), from €202,741 to €105,030
- Financial income +€10,701
up €10,701 (+9,331%), from €115 to €10,816
- Taxes +€5,331
up €5,331 (+22.6%), from €23,611 to €28,942
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 | €327,884 | €299,037 | -€28,848 | -8.8% |
| Current assets | 29/58 | €327,884 | €299,037 | -€28,848 | -8.8% |
| Amounts receivable within one year | 40/41 | €271,340 | €288,531 | +€17,190 | +6.3% |
| Trade receivables | 40 | €10,818 | €5,122 | -€5,696 | -52.7% |
| Other amounts receivable | 41 | €260,522 | €283,408 | +€22,887 | +8.8% |
| Cash at bank and in hand | 54/58 | €48,239 | €2,644 | -€45,595 | -94.5% |
| Deferred charges and accrued income | 490/1 | €8,305 | €7,862 | -€443 | -5.3% |
| Total equity and liabilities | 10/49 | €327,884 | €299,037 | -€28,848 | -8.8% |
| Equity | 10/15 | €115,652 | €115,751 | +€99 | +0.1% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Reserves | 13 | €74,749 | €74,848 | +€99 | +0.1% |
| Distributable reserves | 133 | €74,749 | €74,848 | +€99 | +0.1% |
| Amounts payable | 17/49 | €212,233 | €183,286 | -€28,947 | -13.6% |
| Amounts payable within one year | 42/48 | €188,065 | €171,236 | -€16,829 | -8.9% |
| Trade debts | 44 | €1,209 | €81,020 | +€79,811 | +6,603% |
| Suppliers | 440/4 | €1,209 | €81,020 | +€79,811 | +6,603% |
| Taxes, remuneration and social security | 45 | €26,856 | €5,216 | -€21,640 | -80.6% |
| Taxes | 450/3 | €26,856 | €5,216 | -€21,640 | -80.6% |
| Other amounts payable | 47/48 | €160,000 | €85,000 | -€75,000 | -46.9% |
| Accrued charges and deferred income | 492/3 | €24,168 | €12,050 | -€12,118 | -50.1% |
| Non-recurring operating income | 76A | €454 | - | -€454 | |
| Other operating charges | 640/8 | €1,400 | €1,522 | +€122 | +8.7% |
| Gross operating margin | 9900 | €202,741 | €105,030 | -€97,712 | -48.2% |
| Operating profit (loss) | 9901 | €201,342 | €103,508 | -€97,834 | -48.6% |
| Financial income | 75/76B | €115 | €10,816 | +€10,701 | +9,331% |
| Recurring financial income | 75 | €115 | €10,816 | +€10,701 | +9,331% |
| Financial charges | 65/66B | €555 | €283 | -€272 | -49.0% |
| Recurring financial charges | 65 | €555 | €283 | -€272 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €200,901 | €114,041 | -€86,860 | -43.2% |
| Income taxes | 67/77 | €23,611 | €28,942 | +€5,331 | +22.6% |
| Profit (loss) for the period | 9904 | €177,290 | €85,099 | -€92,191 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €177,290 | €85,099 | -€92,191 | -52.0% |
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 30 October 2026 via checked.be.