BEP ASSURCREDITS: what changed
What changed
BEP ASSURCREDITS
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
-€66,310
2024 · €6,313-€72,623
Equity
€116,704
2024 · €183,015-€66,310
Cash
€46,278
2024 · €58,423-€12,145
Balance sheet total
€5.4m
2024 · €5.6m-€194,032
Largest movements
Assets
- Intangible fixed assets -€545,974
down €545,974 (-13.4%), from €4.1m to €3.5m
- Receivables within one year +€166,264
up €166,264 (+34.1%), from €487,041 to €653,305
of which Other amounts receivable: +€153,764
- Tangible fixed assets +€134,775
up €134,775 (+25.5%), from €529,161 to €663,935
of which Furniture and vehicles: +€134,159
Equity and liabilities
- Debts after one year -€192,206
down €192,206 (-3.9%), from €5.0m to €4.8m
- Profit (loss) carried forward -€66,310
down €66,310 (-40.8%), from €162,563 to €96,253
Income statement
- Taxes +€75,583
up €75,583 (+6,100%), from €1,239 to €76,822
- Gross operating margin +€68,682
up €68,682 (+3.7%), from €1.9m to €1.9m
- Staff costs +€34,984
up €34,984 (+3.7%), from €939,711 to €974,696
- Depreciation +€29,152
up €29,152 (+4.1%), from €708,092 to €737,244
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,313
Gross operating margin
+€68,682
Staff costs
-€34,984
Depreciation
-€29,152
Other operating charges
-€17,239
Financial income
-€133
Financial charges
+€18,499
Taxes
-€75,583
Deferred taxes and other
-€2,713
Result 2025
-€66,310
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€484,987
Investment
-€326,045
Financing
-€171,087
Cash 2024
€58,423
From operations (derived)
+€484,987
Net result for the year
-€66,310
Depreciation
+€737,244
Receivables after one year
-€54,570
Receivables within one year
-€166,264
Deferred charges and accrued income
-€8,477
Trade debts
+€138
Tax, wage and social debts
+€23,489
Other debts
+€19,738
Investment (derived)
-€326,045
Investment in fixed assets (net)
-€326,045
Financing
-€171,087
Debts after one year
-€192,206
Current portion of long-term debt
+€21,119
Cash 2025
€46,278
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,569,897 | €5,375,865 | -€194,032 | -3.5% |
| Fixed assets | 21/28 | €4,910,826 | €4,499,626 | -€411,199 | -8.4% |
| Intangible fixed assets | 21 | €4,075,529 | €3,529,555 | -€545,974 | -13.4% |
| Tangible fixed assets | 22/27 | €529,161 | €663,935 | +€134,775 | +25.5% |
| Plant, machinery and equipment | 23 | €59,837 | €60,453 | +€616 | +1.0% |
| Furniture and vehicles | 24 | €469,324 | €603,483 | +€134,159 | +28.6% |
| Financial fixed assets | 28 | €306,136 | €306,136 | = | 0.0% |
| Current assets | 29/58 | €659,071 | €876,238 | +€217,167 | +33.0% |
| Amounts receivable after more than one year | 29 | €69,569 | €124,140 | +€54,570 | +78.4% |
| Other amounts receivable | 291 | €69,569 | €124,140 | +€54,570 | +78.4% |
| Amounts receivable within one year | 40/41 | €487,041 | €653,305 | +€166,264 | +34.1% |
| Trade receivables | 40 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 41 | €487,041 | €640,805 | +€153,764 | +31.6% |
| Cash at bank and in hand | 54/58 | €58,423 | €46,278 | -€12,145 | -20.8% |
| Deferred charges and accrued income | 490/1 | €44,038 | €52,516 | +€8,477 | +19.2% |
| Total equity and liabilities | 10/49 | €5,569,897 | €5,375,865 | -€194,032 | -3.5% |
| Equity | 10/15 | €183,015 | €116,704 | -€66,310 | -36.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,563 | €96,253 | -€66,310 | -40.8% |
| Provisions and deferred taxes | 16 | €40,000 | €40,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,000 | €40,000 | = | 0.0% |
| Environmental obligations | 163 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable | 17/49 | €5,346,882 | €5,219,160 | -€127,722 | -2.4% |
| Amounts payable after more than one year | 17 | €4,958,003 | €4,765,797 | -€192,206 | -3.9% |
| Financial debts | 170/4 | €4,958,003 | €4,765,797 | -€192,206 | -3.9% |
| Amounts payable within one year | 42/48 | €388,880 | €453,363 | +€64,484 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €289,999 | €311,117 | +€21,119 | +7.3% |
| Trade debts | 44 | €895 | €1,033 | +€138 | +15.4% |
| Suppliers | 440/4 | €895 | €1,033 | +€138 | +15.4% |
| Taxes, remuneration and social security | 45 | €96,497 | €119,986 | +€23,489 | +24.3% |
| Taxes | 450/3 | €12,763 | €13,150 | +€387 | +3.0% |
| Remuneration and social security | 454/9 | €83,734 | €106,836 | +€23,102 | +27.6% |
| Other amounts payable | 47/48 | €1,489 | €21,227 | +€19,738 | +1,326% |
| Non-recurring operating income | 76A | - | €11,955 | +€11,955 | |
| Remuneration, social security and pensions | 62 | €939,711 | €974,696 | +€34,984 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708,092 | €737,244 | +€29,152 | +4.1% |
| Other operating charges | 640/8 | €17,162 | €34,401 | +€17,239 | +100% |
| Gross operating margin | 9900 | €1,879,480 | €1,948,162 | +€68,682 | +3.7% |
| Operating profit (loss) | 9901 | €214,515 | €201,822 | -€12,693 | -5.9% |
| Financial income | 75/76B | €821 | €687 | -€133 | -16.2% |
| Recurring financial income | 75 | €821 | €687 | -€133 | -16.2% |
| Financial charges | 65/66B | €213,487 | €194,988 | -€18,499 | -8.7% |
| Recurring financial charges | 65 | €212,347 | €194,988 | -€17,359 | -8.2% |
| Non-recurring financial charges | 66B | €1,140 | - | -€1,140 | |
| Profit (loss) for the period before taxes | 9903 | €1,849 | €7,521 | +€5,672 | +307% |
| Transfer from deferred taxes | 780 | €5,704 | €2,991 | -€2,713 | -47.6% |
| Income taxes | 67/77 | €1,239 | €76,822 | +€75,583 | +6,100% |
| Profit (loss) for the period | 9904 | €6,313 | -€66,310 | -€72,623 | |
| Transfer from tax-exempt reserves | 789 | €3 | - | -€3 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,316 | -€66,310 | -€72,626 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.