Dives verzekeringen: what changed
What changed
Dives verzekeringen
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€409,953
2025 · €268,079+€141,874
Equity
€790,202
2025 · €500,748+€289,453
Cash
€39,920
2025 · €91,742-€51,822
Balance sheet total
€3.4m
2025 · €3.3m+€63,732
Largest movements
Assets
- Current investments +€160,098
new in 2026: €160,098
- Receivables within one year -€81,160
down €81,160 (-43.4%), from €187,169 to €106,008
- Cash -€51,822
down €51,822 (-56.5%), from €91,742 to €39,920
mainly Debts after one year (-€233,216) and Investment in fixed assets (net) (-€165,405)
- Intangible fixed assets +€34,846
up €34,846 (+34.5%), from €101,148 to €135,994
Equity and liabilities
- Reserves +€289,453
up €289,453 (+66.0%), from €438,748 to €728,202
of which Distributable reserves: +€289,453
- Debts after one year -€233,216
down €233,216 (-10.2%), from €2.3m to €2.1m
Income statement
- Gross operating margin +€277,598
up €277,598 (+34.7%), from €799,659 to €1.1m
- Financial income +€128,285
up €128,285 (+1,329%), from €9,656 to €137,941
of which Non-recurring financial income: +€130,981
- Staff costs +€71,090
up €71,090 (+35.0%), from €203,306 to €274,396
- Taxes +€65,790
up €65,790 (+49.3%), from €133,460 to €199,250
- Depreciation +€33,245
up €33,245 (+34.3%), from €96,876 to €130,121
Change in the result, 2025 to 2026
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 2025
€268,079
Gross operating margin
+€277,598
Staff costs
-€71,090
Depreciation
-€33,245
Other operating charges
+€1,270
Other operating items
-€100,945
Financial income
+€128,285
Financial charges
+€5,792
Taxes
-€65,790
Result 2026
€409,953
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€621,312
Investment
-€325,503
Financing
-€347,631
Cash 2025
€91,742
From operations (derived)
+€621,312
Net result for the year
+€409,953
Depreciation
+€130,121
Receivables within one year
+€81,160
Deferred charges and accrued income
-€1,333
Trade debts
-€748
Tax, wage and social debts
-€11,251
Advances received
+€9,992
Other debts
+€3,418
Investment (derived)
-€325,503
Investment in fixed assets (net)
-€165,405
Current investments
-€160,098
Financing
-€347,631
Debts after one year
-€233,216
Current portion of long-term debt
+€6,084
Contributions, distributions and other
-€120,500
Cash 2026
€39,920
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,303,977 | €3,367,709 | +€63,732 | +1.9% |
| Fixed assets | 21/28 | €2,894,700 | €2,929,984 | +€35,284 | +1.2% |
| Intangible fixed assets | 21 | €101,148 | €135,994 | +€34,846 | +34.5% |
| Tangible fixed assets | 22/27 | €1,193,552 | €1,193,990 | +€438 | 0.0% |
| Land and buildings | 22 | €919,090 | €883,925 | -€35,165 | -3.8% |
| Plant, machinery and equipment | 23 | €100,579 | €104,693 | +€4,114 | +4.1% |
| Furniture and vehicles | 24 | €173,883 | €205,372 | +€31,489 | +18.1% |
| Financial fixed assets | 28 | €1,600,000 | €1,600,000 | = | 0.0% |
| Current assets | 29/58 | €409,277 | €437,725 | +€28,448 | +7.0% |
| Amounts receivable after more than one year | 29 | €115,000 | €115,000 | = | 0.0% |
| Other amounts receivable | 291 | €115,000 | €115,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €187,169 | €106,008 | -€81,160 | -43.4% |
| Other amounts receivable | 41 | €187,169 | €106,008 | -€81,160 | -43.4% |
| Current investments | 50/53 | - | €160,098 | +€160,098 | |
| Cash at bank and in hand | 54/58 | €91,742 | €39,920 | -€51,822 | -56.5% |
| Deferred charges and accrued income | 490/1 | €15,366 | €16,699 | +€1,333 | +8.7% |
| Total equity and liabilities | 10/49 | €3,303,977 | €3,367,709 | +€63,732 | +1.9% |
| Equity | 10/15 | €500,748 | €790,202 | +€289,453 | +57.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €438,748 | €728,202 | +€289,453 | +66.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €197 | €197 | = | 0.0% |
| Distributable reserves | 133 | €432,352 | €721,805 | +€289,453 | +66.9% |
| Amounts payable | 17/49 | €2,803,229 | €2,577,508 | -€225,721 | -8.1% |
| Amounts payable after more than one year | 17 | €2,285,727 | €2,052,511 | -€233,216 | -10.2% |
| Financial debts | 170/4 | €2,285,727 | €2,052,511 | -€233,216 | -10.2% |
| Amounts payable within one year | 42/48 | €517,502 | €524,996 | +€7,495 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €255,747 | €261,832 | +€6,084 | +2.4% |
| Trade debts | 44 | €13,572 | €12,825 | -€748 | -5.5% |
| Suppliers | 440/4 | €13,572 | €12,825 | -€748 | -5.5% |
| Advances received on contracts in progress | 46 | - | €9,992 | +€9,992 | |
| Taxes, remuneration and social security | 45 | €67,639 | €56,387 | -€11,251 | -16.6% |
| Taxes | 450/3 | €47,714 | €29,050 | -€18,663 | -39.1% |
| Remuneration and social security | 454/9 | €19,925 | €27,337 | +€7,412 | +37.2% |
| Other amounts payable | 47/48 | €180,543 | €183,961 | +€3,418 | +1.9% |
| Remuneration, social security and pensions | 62 | €203,306 | €274,396 | +€71,090 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,876 | €130,121 | +€33,245 | +34.3% |
| Other operating charges | 640/8 | €4,376 | €3,106 | -€1,270 | -29.0% |
| Non-recurring operating charges | 66A | - | €100,945 | +€100,945 | |
| Gross operating margin | 9900 | €799,659 | €1,077,257 | +€277,598 | +34.7% |
| Operating profit (loss) | 9901 | €495,102 | €568,690 | +€73,588 | +14.9% |
| Financial income | 75/76B | €9,656 | €137,941 | +€128,285 | +1,329% |
| Recurring financial income | 75 | €9,656 | €6,960 | -€2,696 | -27.9% |
| Non-recurring financial income | 76B | - | €130,981 | +€130,981 | |
| Financial charges | 65/66B | €103,219 | €97,427 | -€5,792 | -5.6% |
| Recurring financial charges | 65 | €103,219 | €97,427 | -€5,792 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €401,539 | €609,204 | +€207,664 | +51.7% |
| Income taxes | 67/77 | €133,460 | €199,250 | +€65,790 | +49.3% |
| Profit (loss) for the period | 9904 | €268,079 | €409,953 | +€141,874 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €268,079 | €409,953 | +€141,874 | +52.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.