INSUR.BE: 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.
INSUR.BE
Largest movements
- Cash +€1,619
up €1,619 (+10.3%), from €15,648 to €17,267
mainly Net result for the year (+€9,900) and Depreciation (+€625)
- Tangible fixed assets -€625
down €625 (-85.1%), from €734 to €109
- Profit (loss) carried forward +€1,900
up €1,900 (+7.0%), from €27,024 to €28,925
- Tax, wage and social debts -€1,006
down €1,006 (-21.4%), from €4,706 to €3,700
- Other operating charges +€2,570
up €2,570 (+664%), from €387 to €2,958
- Write-downs -€2,558
new in 2025: -€2,558
- Gross operating margin +€911
up €911 (+6.5%), from €13,923 to €14,834
- Depreciation -€892
down €892 (-58.8%), from €1,516 to €625
- Taxes +€721
up €721 (+24.2%), from €2,979 to €3,700
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,688 | €61,631 | +€943 | +1.6% |
| Fixed assets | 21/28 | €736 | €109 | -€627 | -85.2% |
| Intangible fixed assets | 21 | €3 | €0 | -€3 | -100% |
| Tangible fixed assets | 22/27 | €734 | €109 | -€625 | -85.1% |
| Furniture and vehicles | 24 | €734 | €109 | -€625 | -85.1% |
| Current assets | 29/58 | €59,952 | €61,522 | +€1,571 | +2.6% |
| Amounts receivable within one year | 40/41 | €43,646 | €43,223 | -€423 | -1.0% |
| Other amounts receivable | 41 | €43,646 | €43,223 | -€423 | -1.0% |
| Cash at bank and in hand | 54/58 | €15,648 | €17,267 | +€1,619 | +10.3% |
| Deferred charges and accrued income | 490/1 | €658 | €1,032 | +€374 | +56.9% |
| Total equity and liabilities | 10/49 | €60,688 | €61,631 | +€943 | +1.6% |
| Equity | 10/15 | €47,568 | €49,468 | +€1,900 | +4.0% |
| Contributions | 10/11 | €20,544 | €20,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,024 | €28,925 | +€1,900 | +7.0% |
| Amounts payable | 17/49 | €13,120 | €12,163 | -€957 | -7.3% |
| Amounts payable within one year | 42/48 | €13,120 | €12,163 | -€957 | -7.3% |
| Trade debts | 44 | €414 | €463 | +€49 | +11.9% |
| Suppliers | 440/4 | €414 | €463 | +€49 | +11.9% |
| Taxes, remuneration and social security | 45 | €4,706 | €3,700 | -€1,006 | -21.4% |
| Taxes | 450/3 | €4,706 | €3,700 | -€1,006 | -21.4% |
| Other amounts payable | 47/48 | €8,000 | €8,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €625 | -€892 | -58.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,558 | -€2,558 | |
| Other operating charges | 640/8 | €387 | €2,958 | +€2,570 | +664% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €13,923 | €14,834 | +€911 | +6.5% |
| Operating profit (loss) | 9901 | €12,019 | €13,807 | +€1,788 | +14.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €166 | €217 | +€51 | +31.0% |
| Recurring financial charges | 65 | €166 | €217 | +€51 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €11,853 | €13,600 | +€1,747 | +14.7% |
| Income taxes | 67/77 | €2,979 | €3,700 | +€721 | +24.2% |
| Profit (loss) for the period | 9904 | €8,874 | €9,900 | +€1,026 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,874 | €9,900 | +€1,026 | +11.6% |
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 13 October 2026 via checked.be.