CONSULT & PLAN: what changed
What changed
CONSULT & PLAN
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
-€44,808
2022 · €38,309-€83,117
Equity
-€13,613
2022 · €31,194-€44,808
Cash
€0
2022 · €0-€0
Balance sheet total
€435,596
2022 · €492,122-€56,526
Largest movements
Assets
- Receivables within one year -€40,035
down €40,035 (-31.8%), from €125,922 to €85,887
- Tangible fixed assets -€16,243
down €16,243 (-4.4%), from €365,441 to €349,197
of which Land and buildings: -€16,094
Equity and liabilities
- Profit (loss) carried forward -€44,808
down €44,808, from €4,384 to -€40,423
- Debts after one year -€40,026
down €40,026 (-11.0%), from €363,070 to €323,044
- Short-term financial debts +€21,616
up €21,616 (+54.1%), from €39,950 to €61,567
of which Other loans: +€39,480
Income statement
- Gross operating margin -€90,229
down €90,229, from €75,014 to -€15,215
- Taxes -€4,100
down €4,100 (-96.1%), from €4,264 to €164
- Financial charges -€2,446
down €2,446 (-17.5%), from €13,980 to €11,534
Change in the result, 2022 to 2023
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 2022
€38,309
Gross operating margin
-€90,229
Depreciation
+€512
Other operating charges
+€55
Financial income
-€0
Financial charges
+€2,446
Taxes
+€4,100
Result 2023
-€44,808
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,641
Investment
€0
Financing
-€14,641
Cash 2022
€0
From operations (derived)
+€14,641
Net result for the year
-€44,808
Depreciation
+€16,243
Receivables within one year
+€40,035
Deferred charges and accrued income
+€248
Trade debts
+€2,905
Tax, wage and social debts
+€18
Financing
-€14,641
Debts after one year
-€40,026
Current portion of long-term debt
+€3,768
Short-term financial debts
+€21,616
Cash 2023
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492,122 | €435,596 | -€56,526 | -11.5% |
| Fixed assets | 21/28 | €365,441 | €349,197 | -€16,243 | -4.4% |
| Tangible fixed assets | 22/27 | €365,441 | €349,197 | -€16,243 | -4.4% |
| Land and buildings | 22 | €364,642 | €348,549 | -€16,094 | -4.4% |
| Furniture and vehicles | 24 | €798 | €649 | -€150 | -18.7% |
| Current assets | 29/58 | €126,681 | €86,399 | -€40,282 | -31.8% |
| Amounts receivable within one year | 40/41 | €125,922 | €85,887 | -€40,035 | -31.8% |
| Other amounts receivable | 41 | €125,922 | €85,887 | -€40,035 | -31.8% |
| Cash at bank and in hand | 54/58 | €0 | €0 | -€0 | -51.7% |
| Deferred charges and accrued income | 490/1 | €759 | €511 | -€248 | -32.6% |
| Total equity and liabilities | 10/49 | €492,122 | €435,596 | -€56,526 | -11.5% |
| Equity | 10/15 | €31,194 | -€13,613 | -€44,808 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,384 | -€40,423 | -€44,808 | |
| Amounts payable | 17/49 | €460,928 | €449,210 | -€11,718 | -2.5% |
| Amounts payable after more than one year | 17 | €363,070 | €323,044 | -€40,026 | -11.0% |
| Financial debts | 170/4 | €363,070 | €323,044 | -€40,026 | -11.0% |
| Amounts payable within one year | 42/48 | €97,858 | €126,166 | +€28,308 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €39,123 | €42,891 | +€3,768 | +9.6% |
| Financial debts | 43 | €39,950 | €61,567 | +€21,616 | +54.1% |
| Credit institutions | 430/8 | €33,350 | €15,487 | -€17,864 | -53.6% |
| Other loans | 439 | €6,600 | €46,080 | +€39,480 | +598% |
| Trade debts | 44 | €12,000 | €14,905 | +€2,905 | +24.2% |
| Suppliers | 440/4 | €12,000 | €14,905 | +€2,905 | +24.2% |
| Taxes, remuneration and social security | 45 | €6,784 | €6,802 | +€18 | +0.3% |
| Taxes | 450/3 | €6,784 | €6,802 | +€18 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,755 | €16,243 | -€512 | -3.1% |
| Other operating charges | 640/8 | €1,706 | €1,651 | -€55 | -3.2% |
| Gross operating margin | 9900 | €75,014 | -€15,215 | -€90,229 | |
| Operating profit (loss) | 9901 | €56,553 | -€33,109 | -€89,663 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €13,980 | €11,534 | -€2,446 | -17.5% |
| Recurring financial charges | 65 | €13,980 | €11,534 | -€2,446 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €42,573 | -€44,644 | -€87,217 | |
| Income taxes | 67/77 | €4,264 | €164 | -€4,100 | -96.1% |
| Profit (loss) for the period | 9904 | €38,309 | -€44,808 | -€83,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,309 | -€44,808 | -€83,117 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.