InsurArch: what changed
Two fiscal 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.
InsurArch
Largest movements
- Cash +€92,663
up €92,663 (+124.6%), from €74,349 to €167,012
mainly Net result for the year (+€81,618) and Current investments (+€21,638)
- Receivables within one year +€25,198
up €25,198 (+99.2%), from €25,389 to €50,588
of which Trade receivables: +€17,784
- Current investments -€21,638
down €21,638 (-3.3%), from €661,653 to €640,015
- Tangible fixed assets -€9,623
down €9,623 (-26.1%), from €36,855 to €27,233
of which Furniture and vehicles: -€9,130
- Reserves +€81,618
up €81,618 (+10.8%), from €756,215 to €837,833
- Gross operating margin +€6,396
up €6,396 (+7.0%), from €91,416 to €97,811
- Financial charges +€3,952
up €3,952, from -€1,234 to €2,718
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.
Cash bridge derived
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 | €803,660 | €893,270 | +€89,610 | +11.2% |
| Fixed assets | 21/28 | €36,855 | €27,233 | -€9,623 | -26.1% |
| Tangible fixed assets | 22/27 | €36,855 | €27,233 | -€9,623 | -26.1% |
| Plant, machinery and equipment | 23 | €2,494 | €2,001 | -€493 | -19.8% |
| Furniture and vehicles | 24 | €34,361 | €25,232 | -€9,130 | -26.6% |
| Current assets | 29/58 | €766,805 | €866,038 | +€99,233 | +12.9% |
| Amounts receivable within one year | 40/41 | €25,389 | €50,588 | +€25,198 | +99.2% |
| Trade receivables | 40 | €11,298 | €29,082 | +€17,784 | +157.4% |
| Other amounts receivable | 41 | €14,091 | €21,505 | +€7,415 | +52.6% |
| Current investments | 50/53 | €661,653 | €640,015 | -€21,638 | -3.3% |
| Cash at bank and in hand | 54/58 | €74,349 | €167,012 | +€92,663 | +124.6% |
| Deferred charges and accrued income | 490/1 | €5,414 | €8,423 | +€3,009 | +55.6% |
| Total equity and liabilities | 10/49 | €803,660 | €893,270 | +€89,610 | +11.2% |
| Equity | 10/15 | €786,215 | €867,833 | +€81,618 | +10.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €756,215 | €837,833 | +€81,618 | +10.8% |
| Distributable reserves | 133 | €756,215 | €837,833 | +€81,618 | +10.8% |
| Amounts payable | 17/49 | €17,445 | €25,437 | +€7,992 | +45.8% |
| Amounts payable within one year | 42/48 | €17,374 | €25,403 | +€8,029 | +46.2% |
| Trade debts | 44 | €0 | €30 | +€30 | |
| Suppliers | 440/4 | €0 | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €16,181 | €24,689 | +€8,508 | +52.6% |
| Taxes | 450/3 | €16,181 | €24,689 | +€8,508 | +52.6% |
| Other amounts payable | 47/48 | €1,193 | €684 | -€510 | -42.7% |
| Accrued charges and deferred income | 492/3 | €71 | €34 | -€37 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,623 | €9,623 | = | 0.0% |
| Other operating charges | 640/8 | €488 | €466 | -€22 | -4.6% |
| Gross operating margin | 9900 | €91,416 | €97,811 | +€6,396 | +7.0% |
| Operating profit (loss) | 9901 | €81,305 | €87,723 | +€6,418 | +7.9% |
| Financial income | 75/76B | €23,200 | €23,677 | +€477 | +2.1% |
| Recurring financial income | 75 | €23,200 | €23,677 | +€477 | +2.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | -€1,234 | €2,718 | +€3,952 | |
| Recurring financial charges | 65 | -€1,234 | €2,718 | +€3,952 | |
| Profit (loss) for the period before taxes | 9903 | €105,739 | €108,682 | +€2,943 | +2.8% |
| Income taxes | 67/77 | €27,453 | €27,064 | -€390 | -1.4% |
| Profit (loss) for the period | 9904 | €78,285 | €81,618 | +€3,333 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,285 | €81,618 | +€3,333 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.