ABC INSURANCE: 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.
ABC INSURANCE
Largest movements
- Cash -€10,403
down €10,403 (-48.9%), from €21,263 to €10,860
mainly Other debts (-€76,733) and Net result for the year (-€34,178)
- Tangible fixed assets -€3,539
down €3,539 (-82.9%), from €4,270 to €732
of which Furniture and vehicles: -€3,319
- Receivables within one year +€1,166
up €1,166 (+16.0%), from €7,291 to €8,458
of which Trade receivables: +€1,166
- Deferred charges and accrued income +€1,059
up €1,059 (+37.9%), from €2,790 to €3,849
- Debts after one year +€100,800
new in 2025: €100,800
- Other debts -€76,733
down €76,733 (-99.6%), from €77,049 to €316
- Profit (loss) carried forward -€34,178
down €34,178 (-26.4%), from -€129,608 to -€163,785
- Accrued charges and deferred income -€2,843
no longer reported in 2025 (was €2,843)
- Tax, wage and social debts +€1,076
up €1,076 (+6.5%), from €16,570 to €17,646
of which Remuneration and social security: +€658
- Gross operating margin +€22,784
up €22,784 (+97.9%), from €23,281 to €46,066
- Depreciation -€2,316
down €2,316 (-39.6%), from €5,854 to €3,539
- Financial income -€1,392
down €1,392 (-100.0%), from €1,392 to €0
- Staff costs -€1,309
down €1,309 (-1.7%), from €75,488 to €74,179
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 | €35,614 | €23,898 | -€11,717 | -32.9% |
| Fixed assets | 21/28 | €4,270 | €732 | -€3,539 | -82.9% |
| Tangible fixed assets | 22/27 | €4,270 | €732 | -€3,539 | -82.9% |
| Plant, machinery and equipment | 23 | €220 | - | -€220 | |
| Furniture and vehicles | 24 | €4,050 | €732 | -€3,319 | -81.9% |
| Current assets | 29/58 | €31,344 | €23,166 | -€8,178 | -26.1% |
| Amounts receivable within one year | 40/41 | €7,291 | €8,458 | +€1,166 | +16.0% |
| Trade receivables | 40 | €6,658 | €7,824 | +€1,166 | +17.5% |
| Other amounts receivable | 41 | €634 | €634 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,263 | €10,860 | -€10,403 | -48.9% |
| Deferred charges and accrued income | 490/1 | €2,790 | €3,849 | +€1,059 | +37.9% |
| Total equity and liabilities | 10/49 | €35,614 | €23,898 | -€11,717 | -32.9% |
| Equity | 10/15 | -€68,108 | -€102,285 | -€34,178 | -50.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,608 | -€163,785 | -€34,178 | -26.4% |
| Amounts payable | 17/49 | €103,722 | €126,183 | +€22,461 | +21.7% |
| Amounts payable after more than one year | 17 | - | €100,800 | +€100,800 | |
| Other amounts payable | 178/9 | - | €100,800 | +€100,800 | |
| Amounts payable within one year | 42/48 | €100,879 | €25,383 | -€75,496 | -74.8% |
| Financial debts | 43 | €81 | - | -€81 | |
| Credit institutions | 430/8 | €81 | - | -€81 | |
| Trade debts | 44 | €7,179 | €7,421 | +€241 | +3.4% |
| Suppliers | 440/4 | €7,179 | €7,421 | +€241 | +3.4% |
| Taxes, remuneration and social security | 45 | €16,570 | €17,646 | +€1,076 | +6.5% |
| Taxes | 450/3 | €408 | €827 | +€419 | +103% |
| Remuneration and social security | 454/9 | €16,162 | €16,820 | +€658 | +4.1% |
| Other amounts payable | 47/48 | €77,049 | €316 | -€76,733 | -99.6% |
| Accrued charges and deferred income | 492/3 | €2,843 | - | -€2,843 | |
| Remuneration, social security and pensions | 62 | €75,488 | €74,179 | -€1,309 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,854 | €3,539 | -€2,316 | -39.6% |
| Other operating charges | 640/8 | €1,934 | €1,995 | +€61 | +3.2% |
| Gross operating margin | 9900 | €23,281 | €46,066 | +€22,784 | +97.9% |
| Operating profit (loss) | 9901 | -€59,995 | -€33,647 | +€26,348 | +43.9% |
| Financial income | 75/76B | €1,392 | €0 | -€1,392 | -100.0% |
| Recurring financial income | 75 | €1,392 | €0 | -€1,392 | -100.0% |
| Financial charges | 65/66B | €106 | €112 | +€6 | +5.8% |
| Recurring financial charges | 65 | €106 | €112 | +€6 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€58,708 | -€33,759 | +€24,950 | +42.5% |
| Income taxes | 67/77 | €408 | €419 | +€11 | +2.6% |
| Profit (loss) for the period | 9904 | -€59,116 | -€34,178 | +€24,939 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,116 | -€34,178 | +€24,939 | +42.2% |
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 14 October 2026 via checked.be.