Bernard Dierick Verzekeringen: what changed
Bernard Dierick Verzekeringen
Largest movements
- Current investments +€68,132
up €68,132 (+334%), from €20,418 to €88,550
- Tangible fixed assets +€25,392
up €25,392 (+4.9%), from €514,080 to €539,472
of which Furniture and vehicles: +€23,586
- Cash -€23,092
down €23,092 (-12.8%), from €179,805 to €156,713
mainly Investment in fixed assets (net) (-€90,781) and Current investments (-€68,132)
- Receivables within one year +€15,028
up €15,028 (+30.2%), from €49,723 to €64,751
of which Trade receivables: +€15,028
- Reserves +€118,921
up €118,921 (+36.2%), from €328,507 to €447,428
- Debts after one year -€49,305
down €49,305 (-40.0%), from €123,240 to €73,935
- Tax, wage and social debts +€47,824
up €47,824 (+62.2%), from €76,911 to €124,735
of which Remuneration and social security: +€24,883
- Other debts -€29,606
down €29,606 (-50.7%), from €58,396 to €28,790
- Gross operating margin +€105,755
up €105,755 (+27.9%), from €378,991 to €484,746
- Staff costs +€60,208
up €60,208 (+40.4%), from €148,932 to €209,140
- Taxes +€16,309
up €16,309 (+34.5%), from €47,331 to €63,640
- Depreciation -€6,766
down €6,766 (-9.4%), from €72,154 to €65,388
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €767,117 | €853,048 | +€85,931 | +11.2% |
| Fixed assets | 21/28 | €514,080 | €539,472 | +€25,392 | +4.9% |
| Tangible fixed assets | 22/27 | €514,080 | €539,472 | +€25,392 | +4.9% |
| Land and buildings | 22 | €337,807 | €351,071 | +€13,264 | +3.9% |
| Plant, machinery and equipment | 23 | - | €1,137 | +€1,137 | |
| Furniture and vehicles | 24 | €31,731 | €55,317 | +€23,586 | +74.3% |
| Other tangible fixed assets | 26 | €144,542 | €131,947 | -€12,595 | -8.7% |
| Current assets | 29/58 | €253,037 | €313,576 | +€60,539 | +23.9% |
| Amounts receivable within one year | 40/41 | €49,723 | €64,751 | +€15,028 | +30.2% |
| Trade receivables | 40 | €49,633 | €64,661 | +€15,028 | +30.3% |
| Other amounts receivable | 41 | €90 | €90 | = | 0.0% |
| Current investments | 50/53 | €20,418 | €88,550 | +€68,132 | +334% |
| Cash at bank and in hand | 54/58 | €179,805 | €156,713 | -€23,092 | -12.8% |
| Deferred charges and accrued income | 490/1 | €3,091 | €3,561 | +€470 | +15.2% |
| Total equity and liabilities | 10/49 | €767,117 | €853,048 | +€85,931 | +11.2% |
| Equity | 10/15 | €442,594 | €561,515 | +€118,921 | +26.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €328,507 | €447,428 | +€118,921 | +36.2% |
| Distributable reserves | 133 | €328,507 | €447,428 | +€118,921 | +36.2% |
| Profit (loss) carried forward | 14 | €101,687 | €101,687 | -€0 | 0.0% |
| Amounts payable | 17/49 | €324,523 | €291,533 | -€32,990 | -10.2% |
| Amounts payable after more than one year | 17 | €123,240 | €73,935 | -€49,305 | -40.0% |
| Financial debts | 170/4 | €123,240 | €73,935 | -€49,305 | -40.0% |
| Amounts payable within one year | 42/48 | €201,283 | €216,881 | +€15,598 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €52,876 | €49,251 | -€3,625 | -6.9% |
| Trade debts | 44 | €13,100 | €14,105 | +€1,005 | +7.7% |
| Suppliers | 440/4 | €13,100 | €14,105 | +€1,005 | +7.7% |
| Taxes, remuneration and social security | 45 | €76,911 | €124,735 | +€47,824 | +62.2% |
| Taxes | 450/3 | €49,804 | €72,744 | +€22,940 | +46.1% |
| Remuneration and social security | 454/9 | €27,107 | €51,990 | +€24,883 | +91.8% |
| Other amounts payable | 47/48 | €58,396 | €28,790 | -€29,606 | -50.7% |
| Accrued charges and deferred income | 492/3 | - | €717 | +€717 | |
| Remuneration, social security and pensions | 62 | €148,932 | €209,140 | +€60,208 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,154 | €65,388 | -€6,766 | -9.4% |
| Other operating charges | 640/8 | €6,656 | €8,483 | +€1,827 | +27.5% |
| Gross operating margin | 9900 | €378,991 | €484,746 | +€105,755 | +27.9% |
| Operating profit (loss) | 9901 | €151,249 | €201,734 | +€50,485 | +33.4% |
| Financial income | 75/76B | €664 | €3,243 | +€2,579 | +388% |
| Recurring financial income | 75 | €664 | €3,243 | +€2,579 | +388% |
| Financial charges | 65/66B | €3,661 | €3,035 | -€626 | -17.1% |
| Recurring financial charges | 65 | €3,661 | €3,035 | -€626 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €148,252 | €201,943 | +€53,691 | +36.2% |
| Income taxes | 67/77 | €47,331 | €63,640 | +€16,309 | +34.5% |
| Profit (loss) for the period | 9904 | €100,921 | €138,303 | +€37,382 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,921 | €138,303 | +€37,382 | +37.0% |
Next steps
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 7 November 2026 via checked.be.