JUGNON INSURE: 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.
JUGNON INSURE
Largest movements
- Deferred charges and accrued income +€28,770
up €28,770 (+36.8%), from €78,280 to €107,050
- Intangible fixed assets -€8,435
down €8,435 (-14.0%), from €60,380 to €51,945
- Receivables within one year -€5,865
down €5,865 (-78.6%), from €7,465 to €1,600
of which Trade receivables: -€6,540
- Trade debts +€26,134
new in 2025: €26,134
- Debts after one year -€11,559
down €11,559 (-27.7%), from €41,764 to €30,205
- Other debts -€10,000
down €10,000 (-3.0%), from €335,000 to €325,000
- Accrued charges and deferred income +€6,077
up €6,077 (+10.2%), from €59,342 to €65,418
- Gross operating margin -€11,155
down €11,155 (-2.4%), from €463,300 to €452,145
- Staff costs +€5,276
up €5,276 (+5.1%), from €102,647 to €107,924
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 | €508,069 | €521,057 | +€12,988 | +2.6% |
| Fixed assets | 21/28 | €100,741 | €87,439 | -€13,302 | -13.2% |
| Intangible fixed assets | 21 | €60,380 | €51,945 | -€8,435 | -14.0% |
| Tangible fixed assets | 22/27 | €40,188 | €35,320 | -€4,868 | -12.1% |
| Land and buildings | 22 | €10,808 | €10,808 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €24,503 | €19,636 | -€4,868 | -19.9% |
| Other tangible fixed assets | 26 | €4,876 | €4,876 | = | 0.0% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €407,328 | €433,619 | +€26,291 | +6.5% |
| Amounts receivable within one year | 40/41 | €7,465 | €1,600 | -€5,865 | -78.6% |
| Trade receivables | 40 | €6,540 | - | -€6,540 | |
| Other amounts receivable | 41 | €925 | €1,600 | +€675 | +73.0% |
| Cash at bank and in hand | 54/58 | €321,582 | €324,969 | +€3,387 | +1.1% |
| Deferred charges and accrued income | 490/1 | €78,280 | €107,050 | +€28,770 | +36.8% |
| Total equity and liabilities | 10/49 | €508,069 | €521,057 | +€12,988 | +2.6% |
| Equity | 10/15 | €45,572 | €45,674 | +€102 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,859 | €25,000 | -€1,859 | -6.9% |
| Distributable reserves | 133 | €26,859 | €25,000 | -€1,859 | -6.9% |
| Profit (loss) carried forward | 14 | €121 | €2,082 | +€1,961 | +1,620% |
| Amounts payable | 17/49 | €462,497 | €475,383 | +€12,887 | +2.8% |
| Amounts payable after more than one year | 17 | €41,764 | €30,205 | -€11,559 | -27.7% |
| Financial debts | 170/4 | €41,764 | €30,205 | -€11,559 | -27.7% |
| Amounts payable within one year | 42/48 | €361,391 | €379,759 | +€18,369 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €11,271 | €11,559 | +€288 | +2.6% |
| Trade debts | 44 | - | €26,134 | +€26,134 | |
| Suppliers | 440/4 | - | €26,134 | +€26,134 | |
| Taxes, remuneration and social security | 45 | €15,120 | €17,066 | +€1,946 | +12.9% |
| Taxes | 450/3 | €1,860 | €17,066 | +€15,206 | +818% |
| Remuneration and social security | 454/9 | €13,260 | - | -€13,260 | |
| Other amounts payable | 47/48 | €335,000 | €325,000 | -€10,000 | -3.0% |
| Accrued charges and deferred income | 492/3 | €59,342 | €65,418 | +€6,077 | +10.2% |
| Remuneration, social security and pensions | 62 | €102,647 | €107,924 | +€5,276 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,848 | €13,302 | -€1,546 | -10.4% |
| Other operating charges | 640/8 | €2,097 | €2,162 | +€66 | +3.1% |
| Gross operating margin | 9900 | €463,300 | €452,145 | -€11,155 | -2.4% |
| Operating profit (loss) | 9901 | €343,708 | €328,757 | -€14,951 | -4.3% |
| Financial income | 75/76B | €1,546 | €2,600 | +€1,054 | +68.2% |
| Recurring financial income | 75 | €1,546 | €2,600 | +€1,054 | +68.2% |
| Financial charges | 65/66B | €2,293 | €2,086 | -€206 | -9.0% |
| Recurring financial charges | 65 | €2,293 | €2,086 | -€206 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €342,961 | €329,271 | -€13,691 | -4.0% |
| Income taxes | 67/77 | €4,479 | €4,169 | -€310 | -6.9% |
| Profit (loss) for the period | 9904 | €338,482 | €325,102 | -€13,380 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €338,482 | €325,102 | -€13,380 | -4.0% |
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 31 October 2026 via checked.be.