ACLEA 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.
ACLEA VERZEKERINGEN
Largest movements
- Current investments +€411,413
up €411,413 (+284%), from €144,945 to €556,358
- Receivables within one year -€207,998
down €207,998 (-35.5%), from €585,308 to €377,310
of which Other amounts receivable: -€297,274
- Financial fixed assets -€149,630
down €149,630 (-99.8%), from €149,930 to €300
- Intangible fixed assets -€131,272
down €131,272 (-19.6%), from €668,161 to €536,889
- Cash -€89,829
down €89,829 (-29.5%), from €304,362 to €214,533
mainly Contributions, distributions and other (-€462,023) and Current investments (-€411,413)
- Other debts -€299,467
down €299,467 (-39.3%), from €761,490 to €462,023
- Accrued charges and deferred income +€207,863
new in 2025: €207,863
- Debts after one year -€108,273
down €108,273 (-27.0%), from €400,484 to €292,211
- Tax, wage and social debts -€50,387
down €50,387 (-64.5%), from €78,150 to €27,763
of which Taxes: -€38,656
- Reserves +€34,433
up €34,433 (+5.6%), from €610,355 to €644,789
of which Non-distributable reserves: +€556,358
- Gross operating margin -€264,855
down €264,855 (-24.1%), from €1.1m to €833,587
- Financial income +€156,527
up €156,527 (+3,874%), from €4,040 to €160,567
- Staff costs -€122,592
down €122,592 (-31.6%), from €388,269 to €265,677
- Taxes -€33,654
down €33,654 (-44.7%), from €75,221 to €41,567
- Other operating charges +€17,611
up €17,611 (+725%), from €2,428 to €20,039
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 | €2,059,827 | €1,813,646 | -€246,182 | -12.0% |
| Fixed assets | 21/28 | €918,595 | €614,819 | -€303,776 | -33.1% |
| Intangible fixed assets | 21 | €668,161 | €536,889 | -€131,272 | -19.6% |
| Tangible fixed assets | 22/27 | €100,504 | €77,630 | -€22,874 | -22.8% |
| Furniture and vehicles | 24 | €97,183 | €74,486 | -€22,697 | -23.4% |
| Other tangible fixed assets | 26 | €3,321 | €3,145 | -€177 | -5.3% |
| Financial fixed assets | 28 | €149,930 | €300 | -€149,630 | -99.8% |
| Current assets | 29/58 | €1,141,232 | €1,198,826 | +€57,594 | +5.0% |
| Amounts receivable within one year | 40/41 | €585,308 | €377,310 | -€207,998 | -35.5% |
| Trade receivables | 40 | €74,069 | €163,345 | +€89,276 | +121% |
| Other amounts receivable | 41 | €511,239 | €213,965 | -€297,274 | -58.1% |
| Current investments | 50/53 | €144,945 | €556,358 | +€411,413 | +284% |
| Cash at bank and in hand | 54/58 | €304,362 | €214,533 | -€89,829 | -29.5% |
| Deferred charges and accrued income | 490/1 | €106,618 | €50,626 | -€55,992 | -52.5% |
| Total equity and liabilities | 10/49 | €2,059,827 | €1,813,646 | -€246,182 | -12.0% |
| Equity | 10/15 | €672,355 | €706,789 | +€34,433 | +5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €610,355 | €644,789 | +€34,433 | +5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €562,558 | +€556,358 | +8,974% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Own shares acquired | 1312 | - | €556,358 | +€556,358 | |
| Distributable reserves | 133 | €604,155 | €82,231 | -€521,925 | -86.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,387,472 | €1,106,857 | -€280,615 | -20.2% |
| Amounts payable after more than one year | 17 | €400,484 | €292,211 | -€108,273 | -27.0% |
| Financial debts | 170/4 | €400,484 | €292,211 | -€108,273 | -27.0% |
| Amounts payable within one year | 42/48 | €986,988 | €606,782 | -€380,205 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €105,254 | €108,273 | +€3,019 | +2.9% |
| Trade debts | 44 | €42,094 | €8,723 | -€33,371 | -79.3% |
| Suppliers | 440/4 | €42,094 | €8,723 | -€33,371 | -79.3% |
| Taxes, remuneration and social security | 45 | €78,150 | €27,763 | -€50,387 | -64.5% |
| Taxes | 450/3 | €38,656 | €0 | -€38,656 | -100% |
| Remuneration and social security | 454/9 | €39,495 | €27,763 | -€11,731 | -29.7% |
| Other amounts payable | 47/48 | €761,490 | €462,023 | -€299,467 | -39.3% |
| Accrued charges and deferred income | 492/3 | - | €207,863 | +€207,863 | |
| Non-recurring operating income | 76A | €5,535 | €0 | -€5,535 | -100% |
| Remuneration, social security and pensions | 62 | €388,269 | €265,677 | -€122,592 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,419 | €156,145 | +€5,726 | +3.8% |
| Other operating charges | 640/8 | €2,428 | €20,039 | +€17,611 | +725% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100% |
| Gross operating margin | 9900 | €1,098,441 | €833,587 | -€264,855 | -24.1% |
| Operating profit (loss) | 9901 | €556,825 | €391,725 | -€165,100 | -29.7% |
| Financial income | 75/76B | €4,040 | €160,567 | +€156,527 | +3,874% |
| Recurring financial income | 75 | €4,040 | €160,567 | +€156,527 | +3,874% |
| Financial charges | 65/66B | €16,697 | €14,269 | -€2,428 | -14.5% |
| Recurring financial charges | 65 | €16,697 | €14,269 | -€2,428 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €544,169 | €538,023 | -€6,146 | -1.1% |
| Income taxes | 67/77 | €75,221 | €41,567 | -€33,654 | -44.7% |
| Profit (loss) for the period | 9904 | €468,948 | €496,456 | +€27,508 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €468,948 | €496,456 | +€27,508 | +5.9% |
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 25 October 2026 via checked.be.