Assurances Van Hecke: 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.
Assurances Van Hecke
Largest movements
- Tangible fixed assets +€346,667
up €346,667 (+640%), from €54,133 to €400,800
of which Land and buildings: +€350,000
- Receivables after one year +€300,000
new in 2025: €300,000
- Receivables within one year -€211,166
down €211,166 (-75.7%), from €278,945 to €67,779
- Intangible fixed assets -€100,000
down €100,000 (-33.3%), from €300,000 to €200,000
- Debts after one year +€454,373
up €454,373 (+186%), from €244,156 to €698,529
- Other debts -€111,952
down €111,952 (-97.9%), from €114,352 to €2,400
- Current portion of long-term debt +€57,303
up €57,303 (+38.3%), from €149,745 to €207,048
- Profit (loss) carried forward -€49,437
down €49,437 (-29.9%), from €165,386 to €115,949
- Tax, wage and social debts -€35,579
down €35,579 (-57.4%), from €61,993 to €26,414
of which Taxes: -€27,977
- Gross operating margin -€151,330
down €151,330 (-49.9%), from €303,210 to €151,880
- Depreciation -€28,758
down €28,758 (-21.8%), from €132,091 to €103,333
- Taxes -€23,404
down €23,404 (-96.9%), from €24,165 to €761
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,454 | €1,107,955 | +€345,501 | +45.3% |
| Fixed assets | 21/28 | €354,133 | €610,800 | +€256,667 | +72.5% |
| Intangible fixed assets | 21 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Tangible fixed assets | 22/27 | €54,133 | €400,800 | +€346,667 | +640% |
| Land and buildings | 22 | - | €350,000 | +€350,000 | |
| Plant, machinery and equipment | 23 | €3,333 | - | -€3,333 | |
| Furniture and vehicles | 24 | €50,800 | €50,800 | = | 0.0% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €408,321 | €497,155 | +€88,834 | +21.8% |
| Amounts receivable after more than one year | 29 | - | €300,000 | +€300,000 | |
| Other amounts receivable | 291 | - | €300,000 | +€300,000 | |
| Amounts receivable within one year | 40/41 | €278,945 | €67,779 | -€211,166 | -75.7% |
| Other amounts receivable | 41 | €278,945 | €67,779 | -€211,166 | -75.7% |
| Deferred charges and accrued income | 490/1 | €129,376 | €129,376 | = | 0.0% |
| Total equity and liabilities | 10/49 | €762,454 | €1,107,955 | +€345,501 | +45.3% |
| Equity | 10/15 | €180,837 | €131,400 | -€49,437 | -27.3% |
| Contributions | 10/11 | €13,592 | €13,592 | = | 0.0% |
| Capital | 10 | €13,592 | €13,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,386 | €115,949 | -€49,437 | -29.9% |
| Amounts payable | 17/49 | €581,618 | €976,555 | +€394,938 | +67.9% |
| Amounts payable after more than one year | 17 | €244,156 | €698,529 | +€454,373 | +186% |
| Financial debts | 170/4 | €244,156 | €698,529 | +€454,373 | +186% |
| Amounts payable within one year | 42/48 | €337,461 | €278,026 | -€59,435 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €149,745 | €207,048 | +€57,303 | +38.3% |
| Financial debts | 43 | €11,371 | €6,809 | -€4,561 | -40.1% |
| Credit institutions | 430/8 | €11,371 | €6,809 | -€4,561 | -40.1% |
| Trade debts | 44 | - | €35,355 | +€35,355 | |
| Suppliers | 440/4 | - | €35,355 | +€35,355 | |
| Taxes, remuneration and social security | 45 | €61,993 | €26,414 | -€35,579 | -57.4% |
| Taxes | 450/3 | €49,109 | €21,132 | -€27,977 | -57.0% |
| Remuneration and social security | 454/9 | €12,884 | €5,282 | -€7,602 | -59.0% |
| Other amounts payable | 47/48 | €114,352 | €2,400 | -€111,952 | -97.9% |
| Remuneration, social security and pensions | 62 | €71,789 | €71,427 | -€362 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,091 | €103,333 | -€28,758 | -21.8% |
| Other operating charges | 640/8 | €11,652 | €9,728 | -€1,924 | -16.5% |
| Gross operating margin | 9900 | €303,210 | €151,880 | -€151,330 | -49.9% |
| Operating profit (loss) | 9901 | €87,678 | -€32,608 | -€120,286 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €16,187 | €16,068 | -€119 | -0.7% |
| Recurring financial charges | 65 | €16,187 | €16,068 | -€119 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €71,496 | -€48,676 | -€120,173 | |
| Income taxes | 67/77 | €24,165 | €761 | -€23,404 | -96.9% |
| Profit (loss) for the period | 9904 | €47,331 | -€49,437 | -€96,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,331 | -€49,437 | -€96,768 |
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 31 October 2026 via checked.be.