AVIKA 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.
AVIKA VERZEKERINGEN
Largest movements
- Current investments +€80,026
up €80,026 (+108%), from €74,162 to €154,188
- Intangible fixed assets -€67,286
down €67,286 (-23.3%), from €288,597 to €221,311
- Tangible fixed assets -€19,708
down €19,708 (-26.0%), from €75,795 to €56,086
of which Furniture and vehicles: -€18,938
- Cash +€18,307
up €18,307 (+44.1%), from €41,468 to €59,775
mainly Depreciation (+€92,688) and Net result for the year (+€74,262)
- Deferred charges and accrued income -€16,637
down €16,637 (-66.2%), from €25,146 to €8,510
- Other debts +€68,306
new in 2025: €68,306
- Debts after one year -€65,156
down €65,156 (-75.6%), from €86,187 to €21,031
- Trade debts -€40,451
down €40,451 (-89.2%), from €45,356 to €4,905
- Reserves +€26,000
up €26,000 (+12.4%), from €210,293 to €236,293
- Profit (loss) carried forward -€22,238
down €22,238 (-13.8%), from €161,711 to €139,473
- Gross operating margin +€103,017
up €103,017 (+37.8%), from €272,582 to €375,599
- Taxes +€25,768
up €25,768 (+703%), from €3,664 to €29,432
- Depreciation +€8,369
up €8,369 (+9.9%), from €84,319 to €92,688
- Staff costs +€6,450
up €6,450 (+3.8%), from €171,264 to €177,714
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 | €558,626 | €553,242 | -€5,385 | -1.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €365,213 | €278,219 | -€86,994 | -23.8% |
| Intangible fixed assets | 21 | €288,597 | €221,311 | -€67,286 | -23.3% |
| Tangible fixed assets | 22/27 | €75,795 | €56,086 | -€19,708 | -26.0% |
| Plant, machinery and equipment | 23 | €1,915 | €1,145 | -€770 | -40.2% |
| Furniture and vehicles | 24 | €73,880 | €54,941 | -€18,938 | -25.6% |
| Financial fixed assets | 28 | €821 | €821 | = | 0.0% |
| Current assets | 29/58 | €193,414 | €275,023 | +€81,609 | +42.2% |
| Amounts receivable within one year | 40/41 | €52,638 | €52,550 | -€88 | -0.2% |
| Trade receivables | 40 | €45,538 | €44,225 | -€1,313 | -2.9% |
| Other amounts receivable | 41 | €7,100 | €8,325 | +€1,225 | +17.3% |
| Current investments | 50/53 | €74,162 | €154,188 | +€80,026 | +108% |
| Cash at bank and in hand | 54/58 | €41,468 | €59,775 | +€18,307 | +44.1% |
| Deferred charges and accrued income | 490/1 | €25,146 | €8,510 | -€16,637 | -66.2% |
| Total equity and liabilities | 10/49 | €558,626 | €553,242 | -€5,385 | -1.0% |
| Equity | 10/15 | €390,604 | €394,366 | +€3,762 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,293 | €236,293 | +€26,000 | +12.4% |
| Distributable reserves | 133 | €210,293 | €236,293 | +€26,000 | +12.4% |
| Profit (loss) carried forward | 14 | €161,711 | €139,473 | -€22,238 | -13.8% |
| Amounts payable | 17/49 | €168,023 | €158,876 | -€9,147 | -5.4% |
| Amounts payable after more than one year | 17 | €86,187 | €21,031 | -€65,156 | -75.6% |
| Financial debts | 170/4 | €86,187 | €21,031 | -€65,156 | -75.6% |
| Amounts payable within one year | 42/48 | €73,065 | €120,658 | +€47,593 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | €14,820 | €15,156 | +€336 | +2.3% |
| Trade debts | 44 | €45,356 | €4,905 | -€40,451 | -89.2% |
| Suppliers | 440/4 | €45,356 | €4,905 | -€40,451 | -89.2% |
| Taxes, remuneration and social security | 45 | €12,890 | €32,292 | +€19,402 | +151% |
| Taxes | 450/3 | - | €11,552 | +€11,552 | |
| Remuneration and social security | 454/9 | €12,890 | €20,739 | +€7,850 | +60.9% |
| Other amounts payable | 47/48 | - | €68,306 | +€68,306 | |
| Accrued charges and deferred income | 492/3 | €8,771 | €17,186 | +€8,416 | +95.9% |
| Non-recurring operating income | 76A | €520 | €109 | -€411 | -79.0% |
| Remuneration, social security and pensions | 62 | €171,264 | €177,714 | +€6,450 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,319 | €92,688 | +€8,369 | +9.9% |
| Other operating charges | 640/8 | €3,826 | €1,089 | -€2,737 | -71.5% |
| Gross operating margin | 9900 | €272,582 | €375,599 | +€103,017 | +37.8% |
| Operating profit (loss) | 9901 | €13,173 | €104,108 | +€90,935 | +690% |
| Financial income | 75/76B | €2,547 | €2,684 | +€137 | +5.4% |
| Recurring financial income | 75 | €2,547 | €2,684 | +€137 | +5.4% |
| Financial charges | 65/66B | €4,601 | €3,097 | -€1,504 | -32.7% |
| Recurring financial charges | 65 | €4,601 | €3,097 | -€1,504 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €11,119 | €103,695 | +€92,576 | +833% |
| Income taxes | 67/77 | €3,664 | €29,432 | +€25,768 | +703% |
| Profit (loss) for the period | 9904 | €7,454 | €74,262 | +€66,808 | +896% |
| Profit (loss) for the period to be appropriated | 9905 | €7,454 | €74,262 | +€66,808 | +896% |
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 19 October 2026 via checked.be.