Alliver 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.
Alliver Verzekeringen
Largest movements
- Cash +€98,958
up €98,958 (+37.3%), from €265,659 to €364,617
mainly Net result for the year (+€132,018) and Depreciation (+€70,914)
- Receivables within one year -€68,982
down €68,982 (-40.8%), from €169,217 to €100,235
of which Trade receivables: -€113,781
- Intangible fixed assets -€50,000
down €50,000 (-23.1%), from €216,667 to €166,667
- Tangible fixed assets -€15,160
down €15,160 (-8.5%), from €177,401 to €162,241
of which Other tangible fixed assets: -€12,889
- Other debts -€136,328
down €136,328 (-40.3%), from €338,068 to €201,740
- Reserves +€107,018
up €107,018 (+112%), from €95,421 to €202,439
- Accrued charges and deferred income -€14,331
no longer reported in 2025 (was €14,331)
- Tax, wage and social debts -€8,409
down €8,409 (-35.9%), from €23,409 to €15,000
- Gross operating margin +€22,838
up €22,838 (+10.3%), from €222,566 to €245,404
- Depreciation +€20,699
up €20,699 (+41.2%), from €50,214 to €70,914
- Taxes +€12,321
up €12,321 (+65.9%), from €18,705 to €31,026
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 | €837,234 | €794,765 | -€42,468 | -5.1% |
| Fixed assets | 21/28 | €394,068 | €328,908 | -€65,160 | -16.5% |
| Intangible fixed assets | 21 | €216,667 | €166,667 | -€50,000 | -23.1% |
| Tangible fixed assets | 22/27 | €177,401 | €162,241 | -€15,160 | -8.5% |
| Plant, machinery and equipment | 23 | €26,482 | €20,408 | -€6,073 | -22.9% |
| Furniture and vehicles | 24 | €2,018 | €5,821 | +€3,803 | +188% |
| Other tangible fixed assets | 26 | €148,901 | €136,012 | -€12,889 | -8.7% |
| Current assets | 29/58 | €443,166 | €465,857 | +€22,691 | +5.1% |
| Amounts receivable within one year | 40/41 | €169,217 | €100,235 | -€68,982 | -40.8% |
| Trade receivables | 40 | €137,176 | €23,396 | -€113,781 | -82.9% |
| Other amounts receivable | 41 | €32,041 | €76,840 | +€44,798 | +140% |
| Cash at bank and in hand | 54/58 | €265,659 | €364,617 | +€98,958 | +37.3% |
| Deferred charges and accrued income | 490/1 | €8,290 | €1,005 | -€7,284 | -87.9% |
| Total equity and liabilities | 10/49 | €837,234 | €794,765 | -€42,468 | -5.1% |
| Equity | 10/15 | €114,021 | €221,039 | +€107,018 | +93.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,421 | €202,439 | +€107,018 | +112% |
| Distributable reserves | 133 | €95,421 | €202,439 | +€107,018 | +112% |
| Amounts payable | 17/49 | €723,213 | €573,727 | -€149,486 | -20.7% |
| Amounts payable after more than one year | 17 | €284,344 | €290,713 | +€6,369 | +2.2% |
| Financial debts | 170/4 | €284,344 | €290,713 | +€6,369 | +2.2% |
| Amounts payable within one year | 42/48 | €424,538 | €283,013 | -€141,524 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €61,454 | €63,631 | +€2,177 | +3.5% |
| Trade debts | 44 | €1,607 | €2,643 | +€1,036 | +64.5% |
| Suppliers | 440/4 | €1,607 | €2,643 | +€1,036 | +64.5% |
| Taxes, remuneration and social security | 45 | €23,409 | €15,000 | -€8,409 | -35.9% |
| Taxes | 450/3 | €23,409 | €15,000 | -€8,409 | -35.9% |
| Other amounts payable | 47/48 | €338,068 | €201,740 | -€136,328 | -40.3% |
| Accrued charges and deferred income | 492/3 | €14,331 | - | -€14,331 | |
| Remuneration, social security and pensions | 62 | €333 | €968 | +€635 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,214 | €70,914 | +€20,699 | +41.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €222,566 | €245,404 | +€22,838 | +10.3% |
| Operating profit (loss) | 9901 | €171,514 | €173,003 | +€1,489 | +0.9% |
| Financial income | 75/76B | €986 | €1,736 | +€750 | +76.0% |
| Recurring financial income | 75 | €986 | €1,736 | +€750 | +76.0% |
| Financial charges | 65/66B | €11,279 | €11,695 | +€416 | +3.7% |
| Recurring financial charges | 65 | €11,279 | €11,695 | +€416 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €161,220 | €163,044 | +€1,823 | +1.1% |
| Income taxes | 67/77 | €18,705 | €31,026 | +€12,321 | +65.9% |
| Profit (loss) for the period | 9904 | €142,515 | €132,018 | -€10,497 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €142,515 | €132,018 | -€10,497 | -7.4% |
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 28 October 2026 via checked.be.