HAS KREDIET: what changed
What changed
HAS KREDIET
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
-€17,891
2024 · €10,339-€28,230
Equity
€197,936
2024 · €215,828-€17,892
Cash
€488
2024 · €1,770-€1,282
Balance sheet total
€333,727
2024 · €436,857-€103,130
Largest movements
Assets
- Receivables within one year -€147,038
down €147,038 (-35.0%), from €420,412 to €273,374
- Tangible fixed assets +€36,493
up €36,493 (+3,049%), from €1,197 to €37,690
of which Other tangible fixed assets: +€36,735
- Deferred charges and accrued income +€8,698
up €8,698 (+64.5%), from €13,478 to €22,176
Equity and liabilities
- Other debts -€41,365
down €41,365 (-94.0%), from €43,986 to €2,621
- Trade debts -€30,909
down €30,909 (-57.2%), from €54,083 to €23,174
- Profit (loss) carried forward -€17,891
down €17,891 (-4.3%), from -€419,463 to -€437,354
- Debts after one year -€15,663
down €15,663 (-29.8%), from €52,590 to €36,927
Income statement
- Turnover +€92,328
up €92,328 (+28.0%), from €329,952 to €422,280
- Purchases and services +€83,694
up €83,694 (+46.2%), from €181,261 to €264,955
- Staff costs +€21,987
up €21,987 (+16.9%), from €130,343 to €152,330
- Other operating charges +€9,634
up €9,634 (+55.2%), from €17,438 to €27,072
- Gross operating margin +€8,634
up €8,634 (+5.8%), from €148,691 to €157,325
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
€10,339
Gross operating margin
+€8,634
Staff costs
-€21,987
Depreciation
-€3,094
Other operating charges
-€9,634
Financial income
-€2,113
Financial charges
-€1,772
Taxes
+€1,736
Result 2025
-€17,891
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
+€53,171
Investment
-€39,600
Financing
-€14,854
Cash 2024
€1,770
From operations (derived)
+€53,171
Net result for the year
-€17,891
Depreciation
+€3,107
Receivables within one year
+€147,038
Deferred charges and accrued income
-€8,698
Trade debts
-€30,909
Tax, wage and social debts
+€1,890
Other debts
-€41,365
Investment (derived)
-€39,600
Investment in fixed assets (net)
-€39,600
Financing
-€14,854
Debts after one year
-€15,663
Current portion of long-term debt
+€810
Contributions, distributions and other
-€0
Cash 2025
€488
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,857 | €333,727 | -€103,130 | -23.6% |
| Fixed assets | 21/28 | €1,197 | €37,690 | +€36,493 | +3,049% |
| Tangible fixed assets | 22/27 | €1,197 | €37,690 | +€36,493 | +3,049% |
| Furniture and vehicles | 24 | €1,197 | €955 | -€242 | -20.2% |
| Other tangible fixed assets | 26 | - | €36,735 | +€36,735 | |
| Current assets | 29/58 | €435,660 | €296,037 | -€139,623 | -32.0% |
| Amounts receivable within one year | 40/41 | €420,412 | €273,374 | -€147,038 | -35.0% |
| Other amounts receivable | 41 | €420,412 | €273,374 | -€147,038 | -35.0% |
| Cash at bank and in hand | 54/58 | €1,770 | €488 | -€1,282 | -72.5% |
| Deferred charges and accrued income | 490/1 | €13,478 | €22,176 | +€8,698 | +64.5% |
| Total equity and liabilities | 10/49 | €436,857 | €333,727 | -€103,130 | -23.6% |
| Equity | 10/15 | €215,828 | €197,936 | -€17,892 | -8.3% |
| Contributions | 10/11 | €618,592 | €618,592 | +€0 | 0.0% |
| Reserves | 13 | €16,699 | €16,699 | -€0 | 0.0% |
| Distributable reserves | 133 | €16,699 | €16,699 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€419,463 | -€437,354 | -€17,891 | -4.3% |
| Amounts payable | 17/49 | €221,029 | €135,790 | -€85,239 | -38.6% |
| Amounts payable after more than one year | 17 | €52,590 | €36,927 | -€15,663 | -29.8% |
| Financial debts | 170/4 | €52,590 | €36,927 | -€15,663 | -29.8% |
| Amounts payable within one year | 42/48 | €165,939 | €96,364 | -€69,575 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €14,853 | €15,663 | +€810 | +5.5% |
| Trade debts | 44 | €54,083 | €23,174 | -€30,909 | -57.2% |
| Suppliers | 440/4 | €54,083 | €23,174 | -€30,909 | -57.2% |
| Taxes, remuneration and social security | 45 | €53,017 | €54,907 | +€1,890 | +3.6% |
| Taxes | 450/3 | €10,055 | €7,190 | -€2,865 | -28.5% |
| Remuneration and social security | 454/9 | €42,962 | €47,716 | +€4,754 | +11.1% |
| Other amounts payable | 47/48 | €43,986 | €2,621 | -€41,365 | -94.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Turnover | 70 | €329,952 | €422,280 | +€92,328 | +28.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €181,261 | €264,955 | +€83,694 | +46.2% |
| Remuneration, social security and pensions | 62 | €130,343 | €152,330 | +€21,987 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13 | €3,107 | +€3,094 | +23,800% |
| Other operating charges | 640/8 | €17,438 | €27,072 | +€9,634 | +55.2% |
| Gross operating margin | 9900 | €148,691 | €157,325 | +€8,634 | +5.8% |
| Operating profit (loss) | 9901 | €897 | -€25,185 | -€26,082 | |
| Financial income | 75/76B | €15,716 | €13,603 | -€2,113 | -13.4% |
| Recurring financial income | 75 | €15,716 | €13,603 | -€2,113 | -13.4% |
| Financial charges | 65/66B | €4,587 | €6,359 | +€1,772 | +38.6% |
| Recurring financial charges | 65 | €4,587 | €6,359 | +€1,772 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €12,026 | -€17,941 | -€29,967 | |
| Income taxes | 67/77 | €1,687 | -€49 | -€1,736 | |
| Profit (loss) for the period | 9904 | €10,339 | -€17,891 | -€28,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,339 | -€17,891 | -€28,230 |
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 1 November 2026 via checked.be.