B &B 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.
B &B verzekeringen
Largest movements
- Intangible fixed assets +€1.0m
up €1.0m (+90.3%), from €1.1m to €2.1m
- Current investments -€390,000
down €390,000 (-100%), from €390,000 to €0
- Cash +€324,323
up €324,323 (+98.3%), from €329,983 to €654,307
mainly Debts after one year (+€668,270) and Current investments (+€390,000)
- Tangible fixed assets +€66,219
up €66,219 (+26.9%), from €245,801 to €312,020
of which Furniture and vehicles: +€105,054
- Debts after one year +€668,270
up €668,270 (+68.0%), from €983,000 to €1.7m
- Reserves +€347,054
up €347,054 (+48.1%), from €721,034 to €1.1m
of which Distributable reserves: +€347,054
- Other debts -€180,000
down €180,000 (-100%), from €180,000 to €0
- Current portion of long-term debt +€144,279
up €144,279 (+77.0%), from €187,451 to €331,730
- Tax, wage and social debts +€55,781
up €55,781 (+117%), from €47,699 to €103,480
of which Remuneration and social security: +€55,781
- Staff costs +€238,493
up €238,493 (+46.9%), from €508,900 to €747,392
- Gross operating margin +€57,206
up €57,206 (+4.0%), from €1.4m to €1.5m
- Depreciation +€45,261
up €45,261 (+19.5%), from €232,477 to €277,738
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 | €2,233,003 | €3,254,032 | +€1.0m | +45.7% |
| Fixed assets | 21/28 | €1,367,150 | €2,442,318 | +€1.1m | +78.6% |
| Intangible fixed assets | 21 | €1,116,970 | €2,125,901 | +€1.0m | +90.3% |
| Tangible fixed assets | 22/27 | €245,801 | €312,020 | +€66,219 | +26.9% |
| Land and buildings | 22 | €119,232 | €82,539 | -€36,693 | -30.8% |
| Plant, machinery and equipment | 23 | €24,835 | €22,692 | -€2,143 | -8.6% |
| Furniture and vehicles | 24 | €101,735 | €206,788 | +€105,054 | +103% |
| Financial fixed assets | 28 | €4,379 | €4,397 | +€18 | +0.4% |
| Current assets | 29/58 | €865,852 | €811,714 | -€54,138 | -6.3% |
| Amounts receivable within one year | 40/41 | €141,940 | €150,557 | +€8,617 | +6.1% |
| Trade receivables | 40 | €140,567 | €135,681 | -€4,885 | -3.5% |
| Other amounts receivable | 41 | €1,373 | €14,876 | +€13,502 | +983% |
| Current investments | 50/53 | €390,000 | €0 | -€390,000 | -100% |
| Cash at bank and in hand | 54/58 | €329,983 | €654,307 | +€324,323 | +98.3% |
| Deferred charges and accrued income | 490/1 | €3,929 | €6,850 | +€2,921 | +74.3% |
| Total equity and liabilities | 10/49 | €2,233,003 | €3,254,032 | +€1.0m | +45.7% |
| Equity | 10/15 | €783,034 | €1,130,087 | +€347,054 | +44.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €721,034 | €1,068,087 | +€347,054 | +48.1% |
| Non-distributable reserves | 130/1 | €6,404 | €6,404 | = | 0.0% |
| Legal reserve | 130 | €6,404 | €6,404 | = | 0.0% |
| Distributable reserves | 133 | €714,630 | €1,061,683 | +€347,054 | +48.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,449,969 | €2,123,945 | +€673,976 | +46.5% |
| Amounts payable after more than one year | 17 | €983,000 | €1,651,270 | +€668,270 | +68.0% |
| Financial debts | 170/4 | €983,000 | €1,651,270 | +€668,270 | +68.0% |
| Amounts payable within one year | 42/48 | €461,302 | €470,258 | +€8,957 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €187,451 | €331,730 | +€144,279 | +77.0% |
| Trade debts | 44 | €46,152 | €35,049 | -€11,103 | -24.1% |
| Suppliers | 440/4 | €46,152 | €35,049 | -€11,103 | -24.1% |
| Taxes, remuneration and social security | 45 | €47,699 | €103,480 | +€55,781 | +117% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €47,699 | €103,480 | +€55,781 | +117% |
| Other amounts payable | 47/48 | €180,000 | €0 | -€180,000 | -100% |
| Accrued charges and deferred income | 492/3 | €5,668 | €2,417 | -€3,251 | -57.4% |
| Non-recurring operating income | 76A | €6,244 | €365 | -€5,879 | -94.2% |
| Remuneration, social security and pensions | 62 | €508,900 | €747,392 | +€238,493 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232,477 | €277,738 | +€45,261 | +19.5% |
| Other operating charges | 640/8 | €4,734 | €5,313 | +€579 | +12.2% |
| Non-recurring operating charges | 66A | €963 | €0 | -€963 | -100% |
| Gross operating margin | 9900 | €1,441,140 | €1,498,346 | +€57,206 | +4.0% |
| Operating profit (loss) | 9901 | €694,067 | €467,903 | -€226,164 | -32.6% |
| Financial income | 75/76B | €15,948 | €12,305 | -€3,643 | -22.8% |
| Recurring financial income | 75 | €15,948 | €12,305 | -€3,643 | -22.8% |
| Financial charges | 65/66B | €13,107 | €9,373 | -€3,734 | -28.5% |
| Recurring financial charges | 65 | €13,107 | €9,373 | -€3,734 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €696,908 | €470,835 | -€226,073 | -32.4% |
| Income taxes | 67/77 | €133,411 | €123,781 | -€9,629 | -7.2% |
| Profit (loss) for the period | 9904 | €563,497 | €347,054 | -€216,443 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €563,497 | €347,054 | -€216,443 | -38.4% |
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 25 October 2026 via checked.be.