IVEN INSURANCE: 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.
IVEN INSURANCE
Largest movements
- Cash -€8,034
down €8,034 (-48.8%), from €16,459 to €8,426
mainly Receivables within one year (-€7,886) and Tax, wage and social debts (-€5,164)
- Receivables within one year +€7,886
up €7,886 (+26.9%), from €29,282 to €37,168
of which Other amounts receivable: +€7,876
- Reserves +€7,229
up €7,229 (+14.7%), from €49,294 to €56,524
- Tax, wage and social debts -€5,164
no longer reported in 2025 (was €5,164)
- Trade debts -€1,396
down €1,396 (-73.4%), from €1,903 to €507
- Gross operating margin -€11,491
down €11,491 (-45.5%), from €25,276 to €13,785
- Taxes -€1,959
down €1,959 (-26.2%), from €7,481 to €5,523
- Depreciation -€783
down €783 (-27.3%), from €2,865 to €2,082
- Financial income +€336
up €336 (+42.3%), from €794 to €1,130
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 | €65,661 | €66,330 | +€670 | +1.0% |
| Fixed assets | 21/28 | €8,704 | €8,971 | +€267 | +3.1% |
| Tangible fixed assets | 22/27 | €8,654 | €8,921 | +€267 | +3.1% |
| Land and buildings | 22 | €6,028 | €4,916 | -€1,112 | -18.4% |
| Furniture and vehicles | 24 | €2,626 | €4,005 | +€1,379 | +52.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €56,957 | €57,359 | +€402 | +0.7% |
| Amounts receivable within one year | 40/41 | €29,282 | €37,168 | +€7,886 | +26.9% |
| Trade receivables | 40 | €12,826 | €12,837 | +€11 | +0.1% |
| Other amounts receivable | 41 | €16,456 | €24,331 | +€7,876 | +47.9% |
| Cash at bank and in hand | 54/58 | €16,459 | €8,426 | -€8,034 | -48.8% |
| Deferred charges and accrued income | 490/1 | €11,216 | €11,765 | +€550 | +4.9% |
| Total equity and liabilities | 10/49 | €65,661 | €66,330 | +€670 | +1.0% |
| Equity | 10/15 | €58,594 | €65,824 | +€7,229 | +12.3% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €49,294 | €56,524 | +€7,229 | +14.7% |
| Distributable reserves | 133 | €49,294 | €56,524 | +€7,229 | +14.7% |
| Amounts payable | 17/49 | €7,067 | €507 | -€6,560 | -92.8% |
| Amounts payable within one year | 42/48 | €7,067 | €507 | -€6,560 | -92.8% |
| Trade debts | 44 | €1,903 | €507 | -€1,396 | -73.4% |
| Suppliers | 440/4 | €1,903 | €507 | -€1,396 | -73.4% |
| Taxes, remuneration and social security | 45 | €5,164 | - | -€5,164 | |
| Taxes | 450/3 | €5,164 | - | -€5,164 | |
| Non-recurring operating income | 76A | €3,891 | €3,362 | -€529 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,865 | €2,082 | -€783 | -27.3% |
| Other operating charges | 640/8 | €190 | €62 | -€128 | -67.4% |
| Gross operating margin | 9900 | €25,276 | €13,785 | -€11,491 | -45.5% |
| Operating profit (loss) | 9901 | €22,221 | €11,641 | -€10,580 | -47.6% |
| Financial income | 75/76B | €794 | €1,130 | +€336 | +42.3% |
| Recurring financial income | 75 | €794 | €1,130 | +€336 | +42.3% |
| Financial charges | 65/66B | €91 | €19 | -€72 | -78.7% |
| Recurring financial charges | 65 | €91 | €19 | -€72 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €22,924 | €12,752 | -€10,172 | -44.4% |
| Income taxes | 67/77 | €7,481 | €5,523 | -€1,959 | -26.2% |
| Profit (loss) for the period | 9904 | €15,442 | €7,229 | -€8,213 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,442 | €7,229 | -€8,213 | -53.2% |
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 22 October 2026 via checked.be.