INSURE CONSULT: 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.
INSURE CONSULT
Largest movements
- Current investments -€25,000
down €25,000 (-99.4%), from €25,162 to €162
- Tangible fixed assets +€20,424
up €20,424 (+25.3%), from €80,657 to €101,081
of which Other tangible fixed assets: +€21,565
- Receivables within one year -€16,337
down €16,337 (-54.4%), from €30,038 to €13,701
- Cash -€14,472
down €14,472 (-15.3%), from €94,744 to €80,272
mainly Investment in fixed assets (net) (-€42,854) and Current portion of long-term debt (-€30,807)
- Deferred charges and accrued income +€8,032
up €8,032 (+48.5%), from €16,548 to €24,580
- Current portion of long-term debt -€30,807
down €30,807 (-83.2%), from €37,023 to €6,216
- Trade debts +€13,593
up €13,593 (+168%), from €8,109 to €21,703
- Other debts -€7,608
down €7,608 (-34.7%), from €21,905 to €14,297
- Debts after one year -€6,216
down €6,216 (-100%), from €6,216 to €0
- Profit (loss) carried forward +€2,562
up €2,562 (+34.1%), from -€7,518 to -€4,956
- Gross operating margin -€45,144
down €45,144 (-17.7%), from €254,543 to €209,399
- Depreciation -€34,795
down €34,795 (-60.8%), from €57,224 to €22,430
- Staff costs +€9,222
up €9,222 (+5.6%), from €164,683 to €173,905
- Taxes +€2,853
up €2,853 (+82.8%), from €3,446 to €6,299
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 | €247,149 | €219,797 | -€27,352 | -11.1% |
| Fixed assets | 21/28 | €80,657 | €101,081 | +€20,424 | +25.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €80,657 | €101,081 | +€20,424 | +25.3% |
| Land and buildings | 22 | €22,601 | €37,499 | +€14,898 | +65.9% |
| Plant, machinery and equipment | 23 | €1,113 | €214 | -€899 | -80.8% |
| Furniture and vehicles | 24 | €54,293 | €39,153 | -€15,139 | -27.9% |
| Other tangible fixed assets | 26 | €2,650 | €24,215 | +€21,565 | +814% |
| Current assets | 29/58 | €166,493 | €118,716 | -€47,777 | -28.7% |
| Amounts receivable within one year | 40/41 | €30,038 | €13,701 | -€16,337 | -54.4% |
| Other amounts receivable | 41 | €30,038 | €13,701 | -€16,337 | -54.4% |
| Current investments | 50/53 | €25,162 | €162 | -€25,000 | -99.4% |
| Cash at bank and in hand | 54/58 | €94,744 | €80,272 | -€14,472 | -15.3% |
| Deferred charges and accrued income | 490/1 | €16,548 | €24,580 | +€8,032 | +48.5% |
| Total equity and liabilities | 10/49 | €247,149 | €219,797 | -€27,352 | -11.1% |
| Equity | 10/15 | €157,132 | €159,694 | +€2,562 | +1.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €61,500 | €61,500 | = | 0.0% |
| Other | 1109/19 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €103,150 | €103,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €97,000 | €97,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,518 | -€4,956 | +€2,562 | +34.1% |
| Amounts payable | 17/49 | €90,017 | €60,103 | -€29,914 | -33.2% |
| Amounts payable after more than one year | 17 | €6,216 | €0 | -€6,216 | -100% |
| Financial debts | 170/4 | €6,216 | €0 | -€6,216 | -100% |
| Amounts payable within one year | 42/48 | €83,801 | €60,103 | -€23,698 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €37,023 | €6,216 | -€30,807 | -83.2% |
| Trade debts | 44 | €8,109 | €21,703 | +€13,593 | +168% |
| Suppliers | 440/4 | €8,109 | €21,703 | +€13,593 | +168% |
| Taxes, remuneration and social security | 45 | €16,764 | €17,888 | +€1,124 | +6.7% |
| Remuneration and social security | 454/9 | €16,764 | €17,888 | +€1,124 | +6.7% |
| Other amounts payable | 47/48 | €21,905 | €14,297 | -€7,608 | -34.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €164,683 | €173,905 | +€9,222 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,224 | €22,430 | -€34,795 | -60.8% |
| Other operating charges | 640/8 | €2,020 | €706 | -€1,313 | -65.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €254,543 | €209,399 | -€45,144 | -17.7% |
| Operating profit (loss) | 9901 | €30,616 | €12,357 | -€18,258 | -59.6% |
| Financial income | 75/76B | €2,723 | €1,195 | -€1,528 | -56.1% |
| Recurring financial income | 75 | €2,723 | €1,195 | -€1,528 | -56.1% |
| Financial charges | 65/66B | €5,164 | €4,692 | -€471 | -9.1% |
| Recurring financial charges | 65 | €5,164 | €4,692 | -€471 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €28,175 | €8,860 | -€19,315 | -68.6% |
| Income taxes | 67/77 | €3,446 | €6,299 | +€2,853 | +82.8% |
| Profit (loss) for the period | 9904 | €24,729 | €2,562 | -€22,167 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,729 | €2,562 | -€22,167 | -89.6% |
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.