HEUSER VERSICHERUNGEN: 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.
HEUSER VERSICHERUNGEN
Largest movements
- Current investments +€24,000
up €24,000 (+57.1%), from €42,000 to €66,000
- Receivables within one year -€13,817
down €13,817 (-60.3%), from €22,908 to €9,090
of which Other amounts receivable: -€10,535
- Tangible fixed assets +€4,331
up €4,331 (+433%), from €1,001 to €5,332
- Cash -€1,961
down €1,961 (-3.5%), from €55,490 to €53,529
mainly Contributions, distributions and other (-€59,440) and Current investments (-€24,000)
- Other debts +€29,159
up €29,159 (+1,160%), from €2,514 to €31,673
- Reserves -€9,377
down €9,377 (-8.8%), from €106,016 to €96,639
of which Distributable reserves: -€9,377
- Tax, wage and social debts -€5,536
down €5,536 (-48.0%), from €11,529 to €5,993
of which Remuneration and social security: -€7,449
- Trade debts -€1,553
down €1,553 (-31.6%), from €4,910 to €3,356
- Staff costs -€29,736
down €29,736 (-47.5%), from €62,634 to €32,898
- Gross operating margin +€28,662
up €28,662 (+39.9%), from €71,893 to €100,555
- Taxes +€15,133
up €15,133 (+426%), from €3,555 to €18,689
- Financial income +€5,099
up €5,099 (+1,185%), from €430 to €5,529
- Financial charges +€1,640
up €1,640 (+330%), from €497 to €2,137
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,069 | €137,762 | +€12,692 | +10.1% |
| Fixed assets | 21/28 | €1,001 | €5,332 | +€4,331 | +433% |
| Tangible fixed assets | 22/27 | €1,001 | €5,332 | +€4,331 | +433% |
| Furniture and vehicles | 24 | €1,001 | €5,332 | +€4,331 | +433% |
| Current assets | 29/58 | €124,068 | €132,429 | +€8,361 | +6.7% |
| Amounts receivable within one year | 40/41 | €22,908 | €9,090 | -€13,817 | -60.3% |
| Trade receivables | 40 | €9,174 | €5,892 | -€3,283 | -35.8% |
| Other amounts receivable | 41 | €13,734 | €3,199 | -€10,535 | -76.7% |
| Current investments | 50/53 | €42,000 | €66,000 | +€24,000 | +57.1% |
| Cash at bank and in hand | 54/58 | €55,490 | €53,529 | -€1,961 | -3.5% |
| Deferred charges and accrued income | 490/1 | €3,670 | €3,810 | +€139 | +3.8% |
| Total equity and liabilities | 10/49 | €125,069 | €137,762 | +€12,692 | +10.1% |
| Equity | 10/15 | €106,116 | €96,739 | -€9,377 | -8.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €106,016 | €96,639 | -€9,377 | -8.8% |
| Tax-exempt reserves | 132 | €125 | €125 | = | 0.0% |
| Distributable reserves | 133 | €105,891 | €96,514 | -€9,377 | -8.9% |
| Amounts payable | 17/49 | €18,953 | €41,022 | +€22,069 | +116% |
| Amounts payable within one year | 42/48 | €18,953 | €41,022 | +€22,069 | +116% |
| Trade debts | 44 | €4,910 | €3,356 | -€1,553 | -31.6% |
| Suppliers | 440/4 | €4,910 | €3,356 | -€1,553 | -31.6% |
| Taxes, remuneration and social security | 45 | €11,529 | €5,993 | -€5,536 | -48.0% |
| Taxes | 450/3 | €4,080 | €5,993 | +€1,913 | +46.9% |
| Remuneration and social security | 454/9 | €7,449 | - | -€7,449 | |
| Other amounts payable | 47/48 | €2,514 | €31,673 | +€29,159 | +1,160% |
| Remuneration, social security and pensions | 62 | €62,634 | €32,898 | -€29,736 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €1,313 | +€678 | +107% |
| Other operating charges | 640/8 | €714 | €983 | +€269 | +37.7% |
| Gross operating margin | 9900 | €71,893 | €100,555 | +€28,662 | +39.9% |
| Operating profit (loss) | 9901 | €7,911 | €65,360 | +€57,450 | +726% |
| Financial income | 75/76B | €430 | €5,529 | +€5,099 | +1,185% |
| Recurring financial income | 75 | €430 | €5,529 | +€5,099 | +1,185% |
| Financial charges | 65/66B | €497 | €2,137 | +€1,640 | +330% |
| Recurring financial charges | 65 | €497 | €2,137 | +€1,640 | +330% |
| Profit (loss) for the period before taxes | 9903 | €7,844 | €68,752 | +€60,908 | +776% |
| Income taxes | 67/77 | €3,555 | €18,689 | +€15,133 | +426% |
| Profit (loss) for the period | 9904 | €4,289 | €50,064 | +€45,775 | +1,067% |
| Profit (loss) for the period to be appropriated | 9905 | €4,289 | €50,064 | +€45,775 | +1,067% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.