DNM: what changed
What changed
DNM
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€203,981
2024 · €187,256+€16,725
Equity
€22,000
2024 · €22,000
Cash
€353,860
2024 · €462,666-€108,806
Balance sheet total
€2.6m
2024 · €2.9m-€289,301
Largest movements
Assets
- Intangible fixed assets -€144,123
down €144,123 (-33.3%), from €432,738 to €288,615
- Cash -€108,806
down €108,806 (-23.5%), from €462,666 to €353,860
mainly Debts after one year (-€317,102) and Contributions, distributions and other (-€203,981)
- Tangible fixed assets -€58,925
down €58,925 (-3.1%), from €1.9m to €1.8m
of which Land and buildings: -€61,353
Equity and liabilities
- Debts after one year -€317,102
down €317,102 (-14.4%), from €2.2m to €1.9m
Income statement
- Staff costs +€189,255
up €189,255 (+22.9%), from €825,531 to €1.0m
- Depreciation -€185,243
down €185,243 (-46.9%), from €395,102 to €209,859
- Gross operating margin +€28,599
up €28,599 (+2.0%), from €1.5m to €1.5m
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
€187,256
Gross operating margin
+€28,599
Staff costs
-€189,255
Depreciation
+€185,243
Other operating charges
-€42
Financial income
-€958
Financial charges
+€797
Taxes
-€7,658
Result 2025
€203,981
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
+€413,547
Investment
-€6,811
Financing
-€515,542
Cash 2024
€462,666
From operations (derived)
+€413,547
Net result for the year
+€203,981
Depreciation
+€209,859
Receivables within one year
-€27,283
Deferred charges and accrued income
+€4,731
Trade debts
-€3,125
Tax, wage and social debts
+€8,245
Other debts
+€16,725
Accrued charges and deferred income
+€414
Investment (derived)
-€6,811
Investment in fixed assets (net)
-€6,811
Financing
-€515,542
Debts after one year
-€317,102
Current portion of long-term debt
+€5,541
Contributions, distributions and other
-€203,981
Cash 2025
€353,860
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,922,886 | €2,633,585 | -€289,301 | -9.9% |
| Fixed assets | 21/28 | €2,318,882 | €2,115,834 | -€203,048 | -8.8% |
| Intangible fixed assets | 21 | €432,738 | €288,615 | -€144,123 | -33.3% |
| Tangible fixed assets | 22/27 | €1,886,144 | €1,827,219 | -€58,925 | -3.1% |
| Land and buildings | 22 | €1,862,440 | €1,801,087 | -€61,353 | -3.3% |
| Plant, machinery and equipment | 23 | €16,293 | €16,508 | +€216 | +1.3% |
| Furniture and vehicles | 24 | €7,412 | €9,623 | +€2,212 | +29.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €604,004 | €517,751 | -€86,253 | -14.3% |
| Amounts receivable within one year | 40/41 | €132,339 | €159,623 | +€27,283 | +20.6% |
| Trade receivables | 40 | €132,124 | €159,623 | +€27,498 | +20.8% |
| Other amounts receivable | 41 | €215 | €0 | -€215 | -100% |
| Cash at bank and in hand | 54/58 | €462,666 | €353,860 | -€108,806 | -23.5% |
| Deferred charges and accrued income | 490/1 | €8,999 | €4,268 | -€4,731 | -52.6% |
| Total equity and liabilities | 10/49 | €2,922,886 | €2,633,585 | -€289,301 | -9.9% |
| Equity | 10/15 | €22,000 | €22,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,900,886 | €2,611,585 | -€289,301 | -10.0% |
| Amounts payable after more than one year | 17 | €2,199,489 | €1,882,387 | -€317,102 | -14.4% |
| Financial debts | 170/4 | €2,199,489 | €1,882,387 | -€317,102 | -14.4% |
| Amounts payable within one year | 42/48 | €701,397 | €728,784 | +€27,386 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €311,561 | €317,102 | +€5,541 | +1.8% |
| Trade debts | 44 | €8,487 | €5,363 | -€3,125 | -36.8% |
| Suppliers | 440/4 | €8,487 | €5,363 | -€3,125 | -36.8% |
| Taxes, remuneration and social security | 45 | €194,094 | €202,338 | +€8,245 | +4.2% |
| Taxes | 450/3 | €36,203 | €49,452 | +€13,249 | +36.6% |
| Remuneration and social security | 454/9 | €157,891 | €152,886 | -€5,004 | -3.2% |
| Other amounts payable | 47/48 | €187,256 | €203,981 | +€16,725 | +8.9% |
| Accrued charges and deferred income | 492/3 | - | €414 | +€414 | |
| Non-recurring operating income | 76A | - | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | €825,531 | €1,014,786 | +€189,255 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395,102 | €209,859 | -€185,243 | -46.9% |
| Other operating charges | 640/8 | €1,270 | €1,311 | +€42 | +3.3% |
| Gross operating margin | 9900 | €1,455,497 | €1,484,096 | +€28,599 | +2.0% |
| Operating profit (loss) | 9901 | €233,595 | €258,139 | +€24,544 | +10.5% |
| Financial income | 75/76B | €1,509 | €551 | -€958 | -63.5% |
| Recurring financial income | 75 | €1,509 | €551 | -€958 | -63.5% |
| Financial charges | 65/66B | €43,848 | €43,051 | -€797 | -1.8% |
| Recurring financial charges | 65 | €43,848 | €43,051 | -€797 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €191,256 | €215,639 | +€24,384 | +12.7% |
| Income taxes | 67/77 | €4,000 | €11,658 | +€7,658 | +191% |
| Profit (loss) for the period | 9904 | €187,256 | €203,981 | +€16,725 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €187,256 | €203,981 | +€16,725 | +8.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.