DIR INSUR: 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.
DIR INSUR
Largest movements
- Tangible fixed assets -€9,423
down €9,423 (-20.4%), from €46,107 to €36,684
- Cash -€4,768
down €4,768 (-90.3%), from €5,278 to €510
mainly Net result for the year (-€7,857) and Other debts (-€2,340)
- Receivables within one year +€998
up €998 (+30.2%), from €3,300 to €4,297
- Profit (loss) carried forward -€7,857
down €7,857 (-99.1%), from -€7,930 to -€15,787
- Other debts -€2,340
down €2,340 (-4.2%), from €56,331 to €53,992
- Tax, wage and social debts -€2,027
down €2,027 (-100.0%), from €2,027 to €0
- Trade debts -€970
down €970 (-77.2%), from €1,257 to €287
- Gross operating margin +€1,550
up €1,550 (+148.8%), from €1,042 to €2,592
- Depreciation +€1,170
up €1,170 (+14.2%), from €8,253 to €9,423
- Other operating charges +€789
up €789 (+626.2%), from €126 to €915
- Taxes +€143
up €143, from €0 to €143
- Financial income +€58
up €58 (+126.5%), from €46 to €104
From the 2024 result to the 2025 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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,685 | €41,491 | -€13,193 | -24.1% |
| Fixed assets | 21/28 | €46,107 | €36,684 | -€9,423 | -20.4% |
| Tangible fixed assets | 22/27 | €46,107 | €36,684 | -€9,423 | -20.4% |
| Land and buildings | 22 | €22,732 | €20,036 | -€2,696 | -11.9% |
| Plant, machinery and equipment | 23 | €10,152 | €6,916 | -€3,236 | -31.9% |
| Furniture and vehicles | 24 | €13,223 | €9,732 | -€3,491 | -26.4% |
| Current assets | 29/58 | €8,578 | €4,808 | -€3,770 | -44.0% |
| Amounts receivable within one year | 40/41 | €3,300 | €4,297 | +€998 | +30.2% |
| Other amounts receivable | 41 | €3,300 | €4,297 | +€998 | +30.2% |
| Cash at bank and in hand | 54/58 | €5,278 | €510 | -€4,768 | -90.3% |
| Total equity and liabilities | 10/49 | €54,685 | €41,491 | -€13,193 | -24.1% |
| Equity | 10/15 | -€4,930 | -€12,787 | -€7,857 | -159.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,930 | -€15,787 | -€7,857 | -99.1% |
| Amounts payable | 17/49 | €59,615 | €54,279 | -€5,336 | -9.0% |
| Amounts payable within one year | 42/48 | €59,615 | €54,279 | -€5,336 | -9.0% |
| Trade debts | 44 | €1,257 | €287 | -€970 | -77.2% |
| Suppliers | 440/4 | €1,257 | €287 | -€970 | -77.2% |
| Taxes, remuneration and social security | 45 | €2,027 | €0 | -€2,027 | -100.0% |
| Taxes | 450/3 | €2,027 | €0 | -€2,027 | -100.0% |
| Other amounts payable | 47/48 | €56,331 | €53,992 | -€2,340 | -4.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,253 | €9,423 | +€1,170 | +14.2% |
| Other operating charges | 640/8 | €126 | €915 | +€789 | +626.2% |
| Gross operating margin | 9900 | €1,042 | €2,592 | +€1,550 | +148.8% |
| Operating profit (loss) | 9901 | -€7,337 | -€7,746 | -€409 | -5.6% |
| Financial income | 75/76B | €46 | €104 | +€58 | +126.5% |
| Recurring financial income | 75 | €46 | €104 | +€58 | +126.5% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,363 | -€7,714 | -€351 | -4.8% |
| Income taxes | 67/77 | €0 | €143 | +€143 | |
| Profit (loss) for the period | 9904 | -€7,363 | -€7,857 | -€494 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,363 | -€7,857 | -€494 | -6.7% |
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 4 October 2026 via checked.be.