FINSTRA: what changed
Two financial 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.
What changed
FINSTRA
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €541,577+€490,471
Equity
€91,425
2024 · €79,376+€12,049
Cash
€886,080
2024 · €340,305+€545,775
Balance sheet total
€1.1m
2024 · €628,097+€498,624
Largest movements
Assets
- Cash +€545,775
up €545,775 (+160%), from €340,305 to €886,080
mainly Net result for the year (+€1.0m) and Other debts (+€484,337)
- Tangible fixed assets -€45,004
down €45,004 (-18.5%), from €242,914 to €197,910
of which Furniture and vehicles: -€23,704
Equity and liabilities
- Other debts +€484,337
up €484,337 (+90.4%), from €535,895 to €1.0m
- Profit (loss) carried forward +€12,049
up €12,049 (+120%), from €10,076 to €22,125
Income statement
- Gross operating margin +€490,014
up €490,014 (+73.2%), from €669,350 to €1.2m
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.
Result 2024
€541,577
Gross operating margin
+€490,014
Staff costs
+€2,765
Depreciation
-€3,484
Other operating charges
+€347
Financial income
+€1,950
Financial charges
-€645
Taxes
-€475
Result 2025
€1.0m
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€1.6m
Investment
-€25,680
Financing
-€1.0m
Cash 2024
€340,305
From operations (derived)
+€1.6m
Net result for the year
+€1.0m
Depreciation
+€70,684
Receivables within one year
-€6,959
Deferred charges and accrued income
+€9,106
Smaller working-capital items
+€2,238
Other debts
+€484,337
Investment (derived)
-€25,680
Investment in fixed assets (net)
-€25,680
Financing
-€1.0m
Contributions, distributions and other
-€1.0m
Cash 2025
€886,080
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €628,097 | €1,126,720 | +€498,624 | +79.4% |
| Fixed assets | 21/28 | €242,914 | €197,910 | -€45,004 | -18.5% |
| Tangible fixed assets | 22/27 | €242,914 | €197,910 | -€45,004 | -18.5% |
| Land and buildings | 22 | €114,698 | €95,819 | -€18,879 | -16.5% |
| Plant, machinery and equipment | 23 | €5,259 | €4,600 | -€659 | -12.5% |
| Furniture and vehicles | 24 | €117,703 | €94,000 | -€23,704 | -20.1% |
| Other tangible fixed assets | 26 | €5,254 | €3,492 | -€1,762 | -33.5% |
| Current assets | 29/58 | €385,182 | €928,810 | +€543,628 | +141% |
| Amounts receivable within one year | 40/41 | €7,932 | €14,891 | +€6,959 | +87.7% |
| Trade receivables | 40 | €7,092 | €13,591 | +€6,498 | +91.6% |
| Other amounts receivable | 41 | €840 | €1,300 | +€461 | +54.8% |
| Cash at bank and in hand | 54/58 | €340,305 | €886,080 | +€545,775 | +160% |
| Deferred charges and accrued income | 490/1 | €36,946 | €27,839 | -€9,106 | -24.6% |
| Total equity and liabilities | 10/49 | €628,097 | €1,126,720 | +€498,624 | +79.4% |
| Equity | 10/15 | €79,376 | €91,425 | +€12,049 | +15.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,076 | €22,125 | +€12,049 | +120% |
| Provisions and deferred taxes | 16 | €5,715 | €5,715 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,715 | €5,715 | = | 0.0% |
| Pensions and similar obligations | 160 | €5,715 | €5,715 | = | 0.0% |
| Amounts payable | 17/49 | €543,005 | €1,029,580 | +€486,575 | +89.6% |
| Amounts payable within one year | 42/48 | €543,005 | €1,027,962 | +€484,956 | +89.3% |
| Trade debts | 44 | €1,674 | €2,856 | +€1,183 | +70.7% |
| Suppliers | 440/4 | €1,674 | €2,856 | +€1,183 | +70.7% |
| Taxes, remuneration and social security | 45 | €5,436 | €4,873 | -€563 | -10.4% |
| Taxes | 450/3 | €0 | €0 | -€0 | -100% |
| Remuneration and social security | 454/9 | €5,436 | €4,873 | -€563 | -10.4% |
| Other amounts payable | 47/48 | €535,895 | €1,020,232 | +€484,337 | +90.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,619 | +€1,619 | |
| Non-recurring operating income | 76A | €0 | €302,800 | +€302,800 | |
| Remuneration, social security and pensions | 62 | €47,370 | €44,606 | -€2,765 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,200 | €70,684 | +€3,484 | +5.2% |
| Other operating charges | 640/8 | €4,483 | €4,136 | -€347 | -7.7% |
| Gross operating margin | 9900 | €669,350 | €1,159,364 | +€490,014 | +73.2% |
| Operating profit (loss) | 9901 | €550,297 | €1,039,938 | +€489,641 | +89.0% |
| Financial income | 75/76B | €366 | €2,315 | +€1,950 | +533% |
| Recurring financial income | 75 | €366 | €2,315 | +€1,950 | +533% |
| Financial charges | 65/66B | €99 | €745 | +€645 | +649% |
| Recurring financial charges | 65 | €99 | €745 | +€645 | +649% |
| Profit (loss) for the period before taxes | 9903 | €550,563 | €1,041,509 | +€490,946 | +89.2% |
| Income taxes | 67/77 | €8,985 | €9,460 | +€475 | +5.3% |
| Profit (loss) for the period | 9904 | €541,577 | €1,032,049 | +€490,471 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €541,577 | €1,032,049 | +€490,471 | +90.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.