BV VERZEKERINGEN: what changed
What changed
BV VERZEKERINGEN
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€443,168
2024 · €400,389+€42,779
Equity
€875,070
2024 · €906,903-€31,832
Cash
€519,106
2024 · €324,980+€194,126
Balance sheet total
€1.5m
2024 · €1.4m+€65,910
Largest movements
Assets
- Cash +€194,126
up €194,126 (+59.7%), from €324,980 to €519,106
mainly Net result for the year (+€443,168) and Current investments (+€89,327)
- Current investments -€89,327
down €89,327 (-10.4%), from €857,099 to €767,772
- Tangible fixed assets -€25,374
down €25,374 (-29.3%), from €86,588 to €61,213
of which Furniture and vehicles: -€28,087
Equity and liabilities
- Profit (loss) carried forward -€634,002
down €634,002 (-100%), from €634,002 to €0
- Reserves +€602,170
up €602,170 (+338%), from €177,900 to €780,070
of which Distributable reserves: +€412,720
- Other debts +€81,039
up €81,039 (+20.0%), from €406,201 to €487,241
Income statement
- Gross operating margin +€57,575
up €57,575 (+6.4%), from €900,694 to €958,269
- Staff costs +€50,844
up €50,844 (+15.5%), from €328,748 to €379,592
- Financial income +€31,958
up €31,958 (+553%), from €5,779 to €37,737
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
€400,389
Gross operating margin
+€57,575
Staff costs
-€50,844
Depreciation
-€4,348
Other operating charges
+€7,350
Other operating items
+€7,600
Financial income
+€31,958
Financial charges
-€1,009
Taxes
-€5,504
Result 2025
€443,168
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
+€578,305
Investment
+€90,821
Financing
-€475,000
Cash 2024
€324,980
From operations (derived)
+€578,305
Net result for the year
+€443,168
Depreciation
+€23,880
Receivables within one year
+€13,515
Trade debts
+€11,599
Tax, wage and social debts
+€4,758
Other debts
+€81,039
Accrued charges and deferred income
+€347
Investment (derived)
+€90,821
Investment in fixed assets (net)
+€1,494
Current investments
+€89,327
Financing
-€475,000
Contributions, distributions and other
-€475,000
Cash 2025
€519,106
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,388,260 | €1,454,171 | +€65,910 | +4.7% |
| Fixed assets | 21/28 | €86,588 | €61,213 | -€25,374 | -29.3% |
| Tangible fixed assets | 22/27 | €86,588 | €61,213 | -€25,374 | -29.3% |
| Plant, machinery and equipment | 23 | - | €2,712 | +€2,712 | |
| Furniture and vehicles | 24 | €86,588 | €58,501 | -€28,087 | -32.4% |
| Current assets | 29/58 | €1,301,673 | €1,392,957 | +€91,285 | +7.0% |
| Amounts receivable within one year | 40/41 | €119,594 | €106,079 | -€13,515 | -11.3% |
| Trade receivables | 40 | €18,359 | €27,975 | +€9,616 | +52.4% |
| Other amounts receivable | 41 | €101,235 | €78,105 | -€23,131 | -22.8% |
| Current investments | 50/53 | €857,099 | €767,772 | -€89,327 | -10.4% |
| Cash at bank and in hand | 54/58 | €324,980 | €519,106 | +€194,126 | +59.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,388,260 | €1,454,171 | +€65,910 | +4.7% |
| Equity | 10/15 | €906,903 | €875,070 | -€31,832 | -3.5% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Capital | 10 | €95,000 | €95,000 | = | 0.0% |
| Issued capital | 100 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €177,900 | €780,070 | +€602,170 | +338% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Legal reserve | 130 | €9,500 | €9,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,400 | €357,850 | +€189,450 | +113% |
| Distributable reserves | 133 | - | €412,720 | +€412,720 | |
| Profit (loss) carried forward | 14 | €634,002 | €0 | -€634,002 | -100% |
| Amounts payable | 17/49 | €481,358 | €579,100 | +€97,743 | +20.3% |
| Amounts payable within one year | 42/48 | €481,358 | €578,754 | +€97,396 | +20.2% |
| Trade debts | 44 | €3,595 | €15,194 | +€11,599 | +323% |
| Suppliers | 440/4 | €3,595 | €15,194 | +€11,599 | +323% |
| Taxes, remuneration and social security | 45 | €71,561 | €76,319 | +€4,758 | +6.6% |
| Taxes | 450/3 | €34,588 | €34,714 | +€126 | +0.4% |
| Remuneration and social security | 454/9 | €36,974 | €41,605 | +€4,632 | +12.5% |
| Other amounts payable | 47/48 | €406,201 | €487,241 | +€81,039 | +20.0% |
| Accrued charges and deferred income | 492/3 | €0 | €347 | +€347 | |
| Non-recurring operating income | 76A | - | €2,854 | +€2,854 | |
| Remuneration, social security and pensions | 62 | €328,748 | €379,592 | +€50,844 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,532 | €23,880 | +€4,348 | +22.3% |
| Other operating charges | 640/8 | €7,908 | €557 | -€7,350 | -93.0% |
| Non-recurring operating charges | 66A | €8,153 | €553 | -€7,600 | -93.2% |
| Gross operating margin | 9900 | €900,694 | €958,269 | +€57,575 | +6.4% |
| Operating profit (loss) | 9901 | €536,354 | €553,687 | +€17,333 | +3.2% |
| Financial income | 75/76B | €5,779 | €37,737 | +€31,958 | +553% |
| Recurring financial income | 75 | €5,779 | €37,737 | +€31,958 | +553% |
| Financial charges | 65/66B | €71 | €1,079 | +€1,009 | +1,431% |
| Recurring financial charges | 65 | €71 | €1,079 | +€1,009 | +1,431% |
| Profit (loss) for the period before taxes | 9903 | €542,062 | €590,345 | +€48,283 | +8.9% |
| Income taxes | 67/77 | €141,674 | €147,177 | +€5,504 | +3.9% |
| Profit (loss) for the period | 9904 | €400,389 | €443,168 | +€42,779 | +10.7% |
| Transfer to tax-exempt reserves | 689 | €0 | €189,450 | +€189,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €400,389 | €253,718 | -€146,671 | -36.6% |
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 2 November 2026 via checked.be.