CAPITAL PLAN INSURANCE: what changed
What changed
CAPITAL PLAN INSURANCE
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€59,339
2024 · €23,852+€35,487
Equity
€191,264
2024 · €236,925-€45,661
Cash
€85,070
2024 · €24,428+€60,642
Balance sheet total
€389,401
2024 · €339,508+€49,892
Largest movements
Assets
- Cash +€60,642
up €60,642 (+248%), from €24,428 to €85,070
mainly Other debts (+€88,323) and Net result for the year (+€59,339)
- Tangible fixed assets -€34,354
down €34,354 (-11.5%), from €297,955 to €263,601
of which Furniture and vehicles: -€30,088
- Receivables within one year +€26,730
up €26,730 (+192%), from €13,950 to €40,680
of which Trade receivables: +€21,925
Equity and liabilities
- Other debts +€88,323
up €88,323 (+274%), from €32,250 to €120,573
- Profit (loss) carried forward -€45,661
down €45,661 (-99.2%), from €46,047 to €386
- Tax, wage and social debts +€22,013
up €22,013 (+312%), from €7,054 to €29,068
- Debts after one year -€17,204
down €17,204 (-40.3%), from €42,683 to €25,479
Income statement
- Gross operating margin +€44,610
up €44,610 (+50.7%), from €87,949 to €132,559
- Taxes +€14,620
up €14,620 (+100%), from €14,568 to €29,188
- Depreciation -€4,753
down €4,753 (-10.5%), from €45,115 to €40,362
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
€23,852
Gross operating margin
+€44,610
Depreciation
+€4,753
Other operating charges
+€712
Financial income
+€597
Financial charges
-€566
Taxes
-€14,620
Result 2025
€59,339
raises the resultlowers the result
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
+€188,374
Investment
-€6,008
Financing
-€121,724
Cash 2024
€24,428
From operations (derived)
+€188,374
Net result for the year
+€59,339
Depreciation
+€40,362
Receivables within one year
-€26,730
Deferred charges and accrued income
+€3,126
Trade debts
+€1,940
Tax, wage and social debts
+€22,013
Other debts
+€88,323
Investment (derived)
-€6,008
Investment in fixed assets (net)
-€6,008
Financing
-€121,724
Debts after one year
-€17,204
Current portion of long-term debt
+€480
Contributions, distributions and other
-€105,000
Cash 2025
€85,070
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,508 | €389,401 | +€49,892 | +14.7% |
| Fixed assets | 21/28 | €298,005 | €263,651 | -€34,354 | -11.5% |
| Tangible fixed assets | 22/27 | €297,955 | €263,601 | -€34,354 | -11.5% |
| Land and buildings | 22 | €199,478 | €195,213 | -€4,266 | -2.1% |
| Furniture and vehicles | 24 | €98,476 | €68,388 | -€30,088 | -30.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €41,504 | €125,750 | +€84,246 | +203% |
| Amounts receivable within one year | 40/41 | €13,950 | €40,680 | +€26,730 | +192% |
| Trade receivables | 40 | €4,312 | €26,237 | +€21,925 | +508% |
| Other amounts receivable | 41 | €9,638 | €14,443 | +€4,805 | +49.9% |
| Cash at bank and in hand | 54/58 | €24,428 | €85,070 | +€60,642 | +248% |
| Deferred charges and accrued income | 490/1 | €3,126 | €0 | -€3,126 | -100% |
| Total equity and liabilities | 10/49 | €339,508 | €389,401 | +€49,892 | +14.7% |
| Equity | 10/15 | €236,925 | €191,264 | -€45,661 | -19.3% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €17,353 | €17,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,047 | €386 | -€45,661 | -99.2% |
| Amounts payable | 17/49 | €102,584 | €198,137 | +€95,553 | +93.1% |
| Amounts payable after more than one year | 17 | €42,683 | €25,479 | -€17,204 | -40.3% |
| Financial debts | 170/4 | €42,683 | €25,479 | -€17,204 | -40.3% |
| Amounts payable within one year | 42/48 | €59,901 | €172,658 | +€112,757 | +188% |
| Current portion of amounts payable after more than one year | 42 | €16,724 | €17,204 | +€480 | +2.9% |
| Trade debts | 44 | €3,873 | €5,813 | +€1,940 | +50.1% |
| Suppliers | 440/4 | €3,873 | €5,813 | +€1,940 | +50.1% |
| Taxes, remuneration and social security | 45 | €7,054 | €29,068 | +€22,013 | +312% |
| Taxes | 450/3 | €7,054 | €29,068 | +€22,013 | +312% |
| Other amounts payable | 47/48 | €32,250 | €120,573 | +€88,323 | +274% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,115 | €40,362 | -€4,753 | -10.5% |
| Other operating charges | 640/8 | €3,023 | €2,311 | -€712 | -23.6% |
| Gross operating margin | 9900 | €87,949 | €132,559 | +€44,610 | +50.7% |
| Operating profit (loss) | 9901 | €39,810 | €89,886 | +€50,076 | +126% |
| Financial income | 75/76B | €80 | €677 | +€597 | +745% |
| Recurring financial income | 75 | €80 | €677 | +€597 | +745% |
| Financial charges | 65/66B | €1,470 | €2,036 | +€566 | +38.5% |
| Recurring financial charges | 65 | €1,470 | €2,036 | +€566 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €38,420 | €88,527 | +€50,107 | +130% |
| Income taxes | 67/77 | €14,568 | €29,188 | +€14,620 | +100% |
| Profit (loss) for the period | 9904 | €23,852 | €59,339 | +€35,487 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €23,852 | €59,339 | +€35,487 | +149% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.