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Call+: what changed

Two fiscal 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.

What changed

Call+

BE 0682.462.108
NACE 66.220, Insurance agents and brokers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €458,281+€1.1m
Equity
€230,762
2024 · €783,089-€552,327
Cash
€1.3m
2024 · €797,480+€477,075
Balance sheet total
€2.7m
2024 · €1.7m+€927,859

Largest movements

2024 to 2025
Assets
  • Receivables after one year +€691,867

    up €691,867 (+292.5%), from €236,547 to €928,414

  • Cash +€477,075

    up €477,075 (+59.8%), from €797,480 to €1.3m

    mainly Net result for the year (+€1.6m) and Other debts (+€1.3m)

  • Current investments -€177,238

    down €177,238 (-94.3%), from €188,000 to €10,762

  • Receivables within one year -€34,942

    down €34,942 (-9.8%), from €357,288 to €322,346

    of which Other amounts receivable: -€17,970

  • Intangible fixed assets -€28,366

    down €28,366 (-19.5%), from €145,527 to €117,161

Equity and liabilities
  • Other debts +€1.3m

    up €1.3m (+111970.8%), from €1,176 to €1.3m

  • Contributions -€613,789

    down €613,789 (-86.0%), from €713,789 to €100,000

  • Tax, wage and social debts +€225,517

    up €225,517 (+128.9%), from €175,003 to €400,520

  • Profit (loss) carried forward +€118,700

    no longer reported in 2025 (was -€118,700)

  • Reserves -€57,238

    down €57,238 (-30.4%), from €188,000 to €130,762

    of which Non-distributable reserves: -€177,238

Income statement
  • Gross operating margin +€1.4m

    up €1.4m (+217.0%), from €640,288 to €2.0m

  • Taxes +€454,036

    up €454,036 (+768.4%), from €59,092 to €513,128

  • Provisions -€108,149

    down €108,149, from €62,636 to -€45,513

  • Financial income +€59,877

    up €59,877 (+914.6%), from €6,547 to €66,424

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €458,281
Gross operating margin +€1.4m
Depreciation +€206
Provisions +€108,149
Other operating charges +€985
Financial income +€59,877
Financial charges -€6,390
Taxes -€454,036
Result 2025 €1.6m

Cash bridge derived

cash 2024 to 2025

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.

From operations +€2.4m
Investment +€177,038
Financing -€2.1m
Cash 2024 €797,480
Net result for the year +€1.6m
Depreciation +€29,198
Receivables after one year -€691,867
Receivables within one year +€34,942
Deferred charges and accrued income -€95
Provisions -€45,513
Trade debts -€17,270
Tax, wage and social debts +€225,517
Other debts +€1.3m
Investment in fixed assets (net) -€200
Current investments +€177,238
Short-term financial debts +€765
Contributions, distributions and other -€2.1m
Cash 2025 €1.3m
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,730,123 €2,657,982 +€927,859 +53.6%
Fixed assets 21/28 €148,848 €119,849 -€28,998 -19.5%
Intangible fixed assets 21 €145,527 €117,161 -€28,366 -19.5%
Tangible fixed assets 22/27 €1,921 €1,088 -€833 -43.4%
Furniture and vehicles 24 €402 - -€402
Other tangible fixed assets 26 €1,518 €1,088 -€430 -28.3%
Financial fixed assets 28 €1,400 €1,600 +€200 +14.3%
Current assets 29/58 €1,581,276 €2,538,133 +€956,857 +60.5%
Amounts receivable after more than one year 29 €236,547 €928,414 +€691,867 +292.5%
Other amounts receivable 291 €236,547 €928,414 +€691,867 +292.5%
Amounts receivable within one year 40/41 €357,288 €322,346 -€34,942 -9.8%
Trade receivables 40 €276,818 €259,846 -€16,972 -6.1%
Other amounts receivable 41 €80,470 €62,500 -€17,970 -22.3%
Current investments 50/53 €188,000 €10,762 -€177,238 -94.3%
Cash at bank and in hand 54/58 €797,480 €1,274,555 +€477,075 +59.8%
Deferred charges and accrued income 490/1 €1,961 €2,056 +€95 +4.8%
Total equity and liabilities 10/49 €1,730,123 €2,657,982 +€927,859 +53.6%
Equity 10/15 €783,089 €230,762 -€552,327 -70.5%
Contributions 10/11 €713,789 €100,000 -€613,789 -86.0%
Reserves 13 €188,000 €130,762 -€57,238 -30.4%
Non-distributable reserves 130/1 €188,000 €10,762 -€177,238 -94.3%
Reserves not available under the articles 1311 €188,000 €10,762 -€177,238 -94.3%
Distributable reserves 133 - €120,000 +€120,000
Profit (loss) carried forward 14 -€118,700 - +€118,700
Provisions and deferred taxes 16 €95,513 €50,000 -€45,513 -47.7%
Provisions for liabilities and charges 160/5 €95,513 €50,000 -€45,513 -47.7%
Other liabilities and charges 164/5 €95,513 €50,000 -€45,513 -47.7%
Amounts payable 17/49 €851,521 €2,377,220 +€1.5m +179.2%
Amounts payable within one year 42/48 €851,521 €2,377,220 +€1.5m +179.2%
Financial debts 43 - €765 +€765
Credit institutions 430/8 - €765 +€765
Trade debts 44 €675,342 €658,072 -€17,270 -2.6%
Suppliers 440/4 €675,342 €658,072 -€17,270 -2.6%
Taxes, remuneration and social security 45 €175,003 €400,520 +€225,517 +128.9%
Taxes 450/3 €175,003 €400,520 +€225,517 +128.9%
Other amounts payable 47/48 €1,176 €1,317,863 +€1.3m +111970.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €29,404 €29,198 -€206 -0.7%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 €62,636 -€45,513 -€108,149
Other operating charges 640/8 €2,063 €1,078 -€985 -47.7%
Gross operating margin 9900 €640,288 €2,029,778 +€1.4m +217.0%
Operating profit (loss) 9901 €546,184 €2,045,015 +€1.5m +274.4%
Financial income 75/76B €6,547 €66,424 +€59,877 +914.6%
Recurring financial income 75 €6,547 €66,424 +€59,877 +914.6%
Financial charges 65/66B €35,358 €41,748 +€6,390 +18.1%
Recurring financial charges 65 €35,358 €41,748 +€6,390 +18.1%
Profit (loss) for the period before taxes 9903 €517,373 €2,069,690 +€1.6m +300.0%
Income taxes 67/77 €59,092 €513,128 +€454,036 +768.4%
Profit (loss) for the period 9904 €458,281 €1,556,563 +€1.1m +239.7%
Profit (loss) for the period to be appropriated 9905 €458,281 €1,556,563 +€1.1m +239.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.