Assurances Verheye: 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.
What changed
Assurances Verheye
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€90,564
2024 · €91,456-€892
Equity
€273,277
2024 · €274,713-€1,436
Cash
€36,383
2024 · €41,821-€5,438
Balance sheet total
€1.0m
2024 · €1.0m-€24,374
Largest movements
Assets
- Tangible fixed assets -€30,825
down €30,825 (-4.0%), from €763,320 to €732,495
of which Land and buildings: -€26,204
- Receivables within one year +€27,562
up €27,562 (+12.4%), from €222,099 to €249,662
of which Other amounts receivable: +€30,289
- Intangible fixed assets -€14,400
down €14,400 (-100%), from €14,400 to €0
Equity and liabilities
- Debts after one year -€43,615
down €43,615 (-7.2%), from €604,074 to €560,459
- Tax, wage and social debts +€16,188
up €16,188 (+19.9%), from €81,431 to €97,619
of which Taxes: +€12,662
Income statement
- Purchases and services +€38,075
up €38,075 (+32.0%), from €119,150 to €157,225
- Gross operating margin -€35,885
down €35,885 (-9.8%), from €365,264 to €329,379
- Other operating charges -€17,301
down €17,301 (-61.2%), from €28,273 to €10,972
- Staff costs -€17,115
down €17,115 (-13.3%), from €128,237 to €111,122
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.
Result 2024
€91,456
Gross operating margin
-€35,885
Staff costs
+€17,115
Depreciation
-€2,224
Other operating charges
+€17,301
Other operating items
+€1,254
Financial income
-€64
Financial charges
+€1,371
Taxes
+€242
Result 2025
€90,564
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€136,857
Investment
-€9,031
Financing
-€133,264
Cash 2024
€41,821
From operations (derived)
+€136,857
Net result for the year
+€90,564
Depreciation
+€54,226
Receivables within one year
-€27,562
Deferred charges and accrued income
+€1,303
Provisions
-€1,340
Trade debts
+€977
Tax, wage and social debts
+€16,188
Accrued charges and deferred income
+€2,500
Investment (derived)
-€9,031
Investment in fixed assets (net)
-€9,001
Current investments
-€30
Financing
-€133,264
Debts after one year
-€43,615
Current portion of long-term debt
+€2,352
Contributions, distributions and other
-€92,000
Cash 2025
€36,383
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,043,406 | €1,019,032 | -€24,374 | -2.3% |
| Fixed assets | 21/28 | €777,720 | €732,495 | -€45,225 | -5.8% |
| Intangible fixed assets | 21 | €14,400 | €0 | -€14,400 | -100% |
| Tangible fixed assets | 22/27 | €763,320 | €732,495 | -€30,825 | -4.0% |
| Land and buildings | 22 | €667,371 | €641,167 | -€26,204 | -3.9% |
| Plant, machinery and equipment | 23 | €93,696 | €88,491 | -€5,205 | -5.6% |
| Furniture and vehicles | 24 | €2,253 | €2,837 | +€584 | +25.9% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €265,686 | €286,537 | +€20,851 | +7.8% |
| Amounts receivable within one year | 40/41 | €222,099 | €249,662 | +€27,562 | +12.4% |
| Trade receivables | 40 | €37,178 | €34,451 | -€2,727 | -7.3% |
| Other amounts receivable | 41 | €184,921 | €215,210 | +€30,289 | +16.4% |
| Current investments | 50/53 | €0 | €30 | +€30 | +11,824% |
| Cash at bank and in hand | 54/58 | €41,821 | €36,383 | -€5,438 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,766 | €463 | -€1,303 | -73.8% |
| Total equity and liabilities | 10/49 | €1,043,406 | €1,019,032 | -€24,374 | -2.3% |
| Equity | 10/15 | €274,713 | €273,277 | -€1,436 | -0.5% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Reserves | 13 | €107,920 | €103,901 | -€4,019 | -3.7% |
| Tax-exempt reserves | 132 | €92,427 | €88,408 | -€4,019 | -4.3% |
| Distributable reserves | 133 | €15,493 | €15,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,859 | €14,442 | +€2,583 | +21.8% |
| Provisions and deferred taxes | 16 | €30,809 | €29,469 | -€1,340 | -4.3% |
| Deferred taxes | 168 | €30,809 | €29,469 | -€1,340 | -4.3% |
| Amounts payable | 17/49 | €737,884 | €716,286 | -€21,599 | -2.9% |
| Amounts payable after more than one year | 17 | €604,074 | €560,459 | -€43,615 | -7.2% |
| Financial debts | 170/4 | €604,074 | €560,459 | -€43,615 | -7.2% |
| Amounts payable within one year | 42/48 | €133,810 | €153,327 | +€19,517 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €42,154 | €44,506 | +€2,352 | +5.6% |
| Trade debts | 44 | €10,225 | €11,202 | +€977 | +9.6% |
| Suppliers | 440/4 | €10,225 | €11,202 | +€977 | +9.6% |
| Taxes, remuneration and social security | 45 | €81,431 | €97,619 | +€16,188 | +19.9% |
| Taxes | 450/3 | €64,623 | €77,284 | +€12,662 | +19.6% |
| Remuneration and social security | 454/9 | €16,808 | €20,335 | +€3,527 | +21.0% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €13 | €21 | +€8 | +65.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,150 | €157,225 | +€38,075 | +32.0% |
| Remuneration, social security and pensions | 62 | €128,237 | €111,122 | -€17,115 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,002 | €54,226 | +€2,224 | +4.3% |
| Other operating charges | 640/8 | €28,273 | €10,972 | -€17,301 | -61.2% |
| Non-recurring operating charges | 66A | €1,740 | €487 | -€1,254 | -72.0% |
| Gross operating margin | 9900 | €365,264 | €329,379 | -€35,885 | -9.8% |
| Operating profit (loss) | 9901 | €155,012 | €152,572 | -€2,440 | -1.6% |
| Financial income | 75/76B | €107 | €42 | -€64 | -60.2% |
| Recurring financial income | 75 | €107 | €42 | -€64 | -60.2% |
| Financial charges | 65/66B | €26,217 | €24,846 | -€1,371 | -5.2% |
| Recurring financial charges | 65 | €26,217 | €24,513 | -€1,704 | -6.5% |
| Non-recurring financial charges | 66B | - | €333 | +€333 | |
| Profit (loss) for the period before taxes | 9903 | €128,902 | €127,768 | -€1,133 | -0.9% |
| Transfer from deferred taxes | 780 | €1,340 | €1,340 | = | 0.0% |
| Income taxes | 67/77 | €38,785 | €38,544 | -€242 | -0.6% |
| Profit (loss) for the period | 9904 | €91,456 | €90,564 | -€892 | -1.0% |
| Transfer from tax-exempt reserves | 789 | €4,019 | €4,019 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €95,474 | €94,583 | -€892 | -0.9% |
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 24 October 2026 via checked.be.