ARENTS 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.
ARENTS Verzekeringen
Largest movements
- Cash -€298,928
down €298,928 (-61.4%), from €486,921 to €187,993
mainly Contributions, distributions and other (-€654,655) and Current investments (-€150,000)
- Current investments +€150,000
up €150,000 (+75.0%), from €200,000 to €350,000
- Tangible fixed assets -€70,326
down €70,326 (-24.2%), from €290,278 to €219,952
of which Other tangible fixed assets: -€68,307
- Receivables within one year -€59,407
down €59,407 (-37.4%), from €158,726 to €99,319
of which Other amounts receivable: -€63,328
- Deferred charges and accrued income +€26,210
up €26,210 (+456%), from €5,745 to €31,955
- Reserves -€178,275
down €178,275 (-56.4%), from €316,025 to €137,750
of which Distributable reserves: -€283,525
- Advances received -€140,225
down €140,225 (-88.2%), from €158,964 to €18,739
- Other debts +€104,601
up €104,601 (+29.9%), from €350,054 to €454,655
- Debts after one year -€60,000
down €60,000 (-25.0%), from €240,000 to €180,000
- Tax, wage and social debts -€13,475
down €13,475 (-21.1%), from €63,726 to €50,251
of which Remuneration and social security: -€8,257
- Staff costs +€31,821
up €31,821 (+11.4%), from €280,331 to €312,151
- Taxes -€11,507
down €11,507 (-19.1%), from €60,113 to €48,607
- Financial income -€10,235
down €10,235 (-48.1%), from €21,265 to €11,030
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 | €1,226,303 | €950,858 | -€275,445 | -22.5% |
| Fixed assets | 21/28 | €374,910 | €281,590 | -€93,320 | -24.9% |
| Intangible fixed assets | 21 | €84,633 | €61,638 | -€22,994 | -27.2% |
| Tangible fixed assets | 22/27 | €290,278 | €219,952 | -€70,326 | -24.2% |
| Plant, machinery and equipment | 23 | €739 | €141 | -€599 | -81.0% |
| Furniture and vehicles | 24 | €7,604 | €6,184 | -€1,421 | -18.7% |
| Other tangible fixed assets | 26 | €281,934 | €213,627 | -€68,307 | -24.2% |
| Current assets | 29/58 | €851,392 | €669,267 | -€182,125 | -21.4% |
| Amounts receivable within one year | 40/41 | €158,726 | €99,319 | -€59,407 | -37.4% |
| Trade receivables | 40 | €1,581 | €5,502 | +€3,921 | +248% |
| Other amounts receivable | 41 | €157,145 | €93,817 | -€63,328 | -40.3% |
| Current investments | 50/53 | €200,000 | €350,000 | +€150,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €486,921 | €187,993 | -€298,928 | -61.4% |
| Deferred charges and accrued income | 490/1 | €5,745 | €31,955 | +€26,210 | +456% |
| Total equity and liabilities | 10/49 | €1,226,303 | €950,858 | -€275,445 | -22.5% |
| Equity | 10/15 | €334,625 | €156,350 | -€178,275 | -53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €316,025 | €137,750 | -€178,275 | -56.4% |
| Tax-exempt reserves | 132 | €32,500 | €137,750 | +€105,250 | +324% |
| Distributable reserves | 133 | €283,525 | €0 | -€283,525 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €891,678 | €794,508 | -€97,170 | -10.9% |
| Amounts payable after more than one year | 17 | €240,000 | €180,000 | -€60,000 | -25.0% |
| Financial debts | 170/4 | €240,000 | €180,000 | -€60,000 | -25.0% |
| Amounts payable within one year | 42/48 | €651,678 | €614,508 | -€37,170 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €18,934 | €30,863 | +€11,929 | +63.0% |
| Suppliers | 440/4 | €18,934 | €30,863 | +€11,929 | +63.0% |
| Advances received on contracts in progress | 46 | €158,964 | €18,739 | -€140,225 | -88.2% |
| Taxes, remuneration and social security | 45 | €63,726 | €50,251 | -€13,475 | -21.1% |
| Taxes | 450/3 | €10,876 | €5,658 | -€5,218 | -48.0% |
| Remuneration and social security | 454/9 | €52,850 | €44,593 | -€8,257 | -15.6% |
| Other amounts payable | 47/48 | €350,054 | €454,655 | +€104,601 | +29.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €280,331 | €312,151 | +€31,821 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,465 | €99,167 | -€297 | -0.3% |
| Other operating charges | 640/8 | €1,708 | €1,715 | +€7 | +0.4% |
| Gross operating margin | 9900 | €933,765 | €929,838 | -€3,927 | -0.4% |
| Operating profit (loss) | 9901 | €552,261 | €516,804 | -€35,457 | -6.4% |
| Financial income | 75/76B | €21,265 | €11,030 | -€10,235 | -48.1% |
| Recurring financial income | 75 | €21,265 | €11,030 | -€10,235 | -48.1% |
| Financial charges | 65/66B | -€1,843 | €2,847 | +€4,690 | |
| Recurring financial charges | 65 | -€1,843 | €2,847 | +€4,690 | |
| Profit (loss) for the period before taxes | 9903 | €575,368 | €524,987 | -€50,381 | -8.8% |
| Income taxes | 67/77 | €60,113 | €48,607 | -€11,507 | -19.1% |
| Profit (loss) for the period | 9904 | €515,255 | €476,380 | -€38,875 | -7.5% |
| Transfer from tax-exempt reserves | 789 | €50,520 | €0 | -€50,520 | -100% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €565,775 | €371,130 | -€194,645 | -34.4% |
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 27 October 2026 via checked.be.