Acerta 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.
Acerta Verzekeringen
Largest movements
- Deferred charges and accrued income +€92,074
up €92,074 (+9.4%), from €984,246 to €1.1m
- Receivables within one year +€63,758
up €63,758 (+65.6%), from €97,168 to €160,926
of which Other amounts receivable: +€41,206
- Cash +€34,286
up €34,286 (+136%), from €25,185 to €59,471
mainly Short-term financial debts (+€150,000) and Tax, wage and social debts (+€31,555)
- Short-term financial debts +€150,000
up €150,000 (+19.0%), from €790,000 to €940,000
- Tax, wage and social debts +€31,555
up €31,555 (+30.8%), from €102,573 to €134,128
of which Remuneration and social security: +€33,333
- Services and other goods +€206,965
up €206,965 (+28.1%), from €735,507 to €942,471
- Staff costs +€189,522
up €189,522 (+42.7%), from €443,816 to €633,339
- Turnover +€114,746
up €114,746 (+8.1%), from €1.4m to €1.5m
- Other operating income +€67,420
up €67,420 (+360%), from €18,728 to €86,148
- Taxes -€51,457
down €51,457 (-85.2%), from €60,370 to €8,913
of which Taxes: -€51,567
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 | €1,106,599 | €1,298,664 | +€192,065 | +17.4% |
| Fixed assets | 21/28 | - | €1,947 | +€1,947 | |
| Tangible fixed assets | 22/27 | - | €1,947 | +€1,947 | |
| Plant, machinery and equipment | 23 | - | €1,947 | +€1,947 | |
| Current assets | 29/58 | €1,106,599 | €1,296,717 | +€190,118 | +17.2% |
| Amounts receivable within one year | 40/41 | €97,168 | €160,926 | +€63,758 | +65.6% |
| Trade receivables | 40 | €97,168 | €119,720 | +€22,551 | +23.2% |
| Other amounts receivable | 41 | - | €41,206 | +€41,206 | |
| Cash at bank and in hand | 54/58 | €25,185 | €59,471 | +€34,286 | +136% |
| Deferred charges and accrued income | 490/1 | €984,246 | €1,076,320 | +€92,074 | +9.4% |
| Total equity and liabilities | 10/49 | €1,106,599 | €1,298,664 | +€192,065 | +17.4% |
| Equity | 10/15 | €107,621 | €109,655 | +€2,035 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,021 | €91,055 | +€2,035 | +2.3% |
| Amounts payable | 17/49 | €998,978 | €1,189,009 | +€190,031 | +19.0% |
| Amounts payable within one year | 42/48 | €998,341 | €1,188,458 | +€190,116 | +19.0% |
| Financial debts | 43 | €790,000 | €940,000 | +€150,000 | +19.0% |
| Other loans | 439 | €790,000 | €940,000 | +€150,000 | +19.0% |
| Trade debts | 44 | €105,769 | €114,330 | +€8,561 | +8.1% |
| Suppliers | 440/4 | €105,769 | €114,330 | +€8,561 | +8.1% |
| Taxes, remuneration and social security | 45 | €102,573 | €134,128 | +€31,555 | +30.8% |
| Taxes | 450/3 | €20,848 | €19,071 | -€1,778 | -8.5% |
| Remuneration and social security | 454/9 | €81,724 | €115,057 | +€33,333 | +40.8% |
| Accrued charges and deferred income | 492/3 | €637 | €551 | -€86 | -13.5% |
| Operating income | 70/76A | €1,433,112 | €1,615,278 | +€182,166 | +12.7% |
| Turnover | 70 | €1,414,384 | €1,529,130 | +€114,746 | +8.1% |
| Other operating income | 74 | €18,728 | €86,148 | +€67,420 | +360% |
| Operating charges | 60/66A | €1,182,731 | €1,578,705 | +€395,974 | +33.5% |
| Services and other goods | 61 | €735,507 | €942,471 | +€206,965 | +28.1% |
| Remuneration, social security and pensions | 62 | €443,816 | €633,339 | +€189,522 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €462 | +€462 | |
| Other operating charges | 640/8 | €3,408 | €2,433 | -€975 | -28.6% |
| Operating profit (loss) | 9901 | €250,381 | €36,573 | -€213,808 | -85.4% |
| Financial charges | 65/66B | €31,288 | €25,625 | -€5,663 | -18.1% |
| Recurring financial charges | 65 | €31,288 | €25,625 | -€5,663 | -18.1% |
| Debt charges | 650 | €30,987 | €25,268 | -€5,719 | -18.5% |
| Other financial charges | 652/9 | €302 | €357 | +€56 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €219,093 | €10,948 | -€208,145 | -95.0% |
| Income taxes | 67/77 | €60,370 | €8,913 | -€51,457 | -85.2% |
| Taxes | 670/3 | €60,480 | €8,913 | -€51,567 | -85.3% |
| Tax adjustments and reversals of tax provisions | 77 | €110 | - | -€110 | |
| Profit (loss) for the period | 9904 | €158,723 | €2,035 | -€156,688 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €158,723 | €2,035 | -€156,688 | -98.7% |
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 29 October 2026 via checked.be.