KANTOOR CASSIMONS: what changed
What changed
KANTOOR CASSIMONS
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€97,006
2024 · €84,325+€12,682
Equity
€186,331
2024 · €89,325+€97,006
Cash
€17,502
2024 · €725+€16,777
Balance sheet total
€292,019
2024 · €223,567+€68,452
Largest movements
Assets
- Receivables within one year +€53,235
up €53,235 (+35.1%), from €151,737 to €204,972
- Cash +€16,777
up €16,777 (+2,315%), from €725 to €17,502
mainly Net result for the year (+€97,006) and Depreciation (+€8,314)
- Intangible fixed assets -€4,500
down €4,500 (-11.4%), from €39,467 to €34,967
Equity and liabilities
- Reserves +€97,006
up €97,006 (+115%), from €84,325 to €181,331
- Debts after one year -€27,359
down €27,359 (-42.9%), from €63,761 to €36,401
Income statement
- Staff costs -€19,701
down €19,701 (-19.2%), from €102,517 to €82,816
- Gross operating margin -€10,755
down €10,755 (-4.8%), from €221,850 to €211,096
- Financial income +€4,638
up €4,638 (+114%), from €4,076 to €8,714
- Taxes +€3,719
up €3,719 (+15.1%), from €24,605 to €28,324
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€84,325
Gross operating margin
-€10,755
Staff costs
+€19,701
Depreciation
+€1,506
Other operating charges
+€226
Financial income
+€4,638
Financial charges
+€1,085
Taxes
-€3,719
Result 2025
€97,006
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€47,800
Investment
-€4,205
Financing
-€26,818
Cash 2024
€725
From operations (derived)
+€47,800
Net result for the year
+€97,006
Depreciation
+€8,314
Receivables within one year
-€53,235
Deferred charges and accrued income
-€2,549
Trade debts
-€1,051
Tax, wage and social debts
-€685
Investment (derived)
-€4,205
Investment in fixed assets (net)
-€4,205
Financing
-€26,818
Debts after one year
-€27,359
Current portion of long-term debt
+€542
Cash 2025
€17,502
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,567 | €292,019 | +€68,452 | +30.6% |
| Fixed assets | 21/28 | €69,615 | €65,506 | -€4,109 | -5.9% |
| Intangible fixed assets | 21 | €39,467 | €34,967 | -€4,500 | -11.4% |
| Tangible fixed assets | 22/27 | €30,148 | €30,539 | +€391 | +1.3% |
| Plant, machinery and equipment | 23 | €328 | €4,119 | +€3,791 | +1,156% |
| Other tangible fixed assets | 26 | €29,820 | €26,420 | -€3,400 | -11.4% |
| Current assets | 29/58 | €153,952 | €226,513 | +€72,561 | +47.1% |
| Amounts receivable within one year | 40/41 | €151,737 | €204,972 | +€53,235 | +35.1% |
| Other amounts receivable | 41 | €151,737 | €204,972 | +€53,235 | +35.1% |
| Cash at bank and in hand | 54/58 | €725 | €17,502 | +€16,777 | +2,315% |
| Deferred charges and accrued income | 490/1 | €1,491 | €4,039 | +€2,549 | +171% |
| Total equity and liabilities | 10/49 | €223,567 | €292,019 | +€68,452 | +30.6% |
| Equity | 10/15 | €89,325 | €186,331 | +€97,006 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,325 | €181,331 | +€97,006 | +115% |
| Distributable reserves | 133 | €84,325 | €181,331 | +€97,006 | +115% |
| Amounts payable | 17/49 | €134,242 | €105,688 | -€28,554 | -21.3% |
| Amounts payable after more than one year | 17 | €63,761 | €36,401 | -€27,359 | -42.9% |
| Financial debts | 170/4 | €63,761 | €36,401 | -€27,359 | -42.9% |
| Amounts payable within one year | 42/48 | €70,481 | €69,287 | -€1,195 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €26,818 | €27,359 | +€542 | +2.0% |
| Trade debts | 44 | €7,846 | €6,795 | -€1,051 | -13.4% |
| Suppliers | 440/4 | €7,846 | €6,795 | -€1,051 | -13.4% |
| Taxes, remuneration and social security | 45 | €35,818 | €35,133 | -€685 | -1.9% |
| Taxes | 450/3 | €27,268 | €30,927 | +€3,659 | +13.4% |
| Remuneration and social security | 454/9 | €8,550 | €4,206 | -€4,345 | -50.8% |
| Remuneration, social security and pensions | 62 | €102,517 | €82,816 | -€19,701 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,820 | €8,314 | -€1,506 | -15.3% |
| Other operating charges | 640/8 | €1,885 | €1,659 | -€226 | -12.0% |
| Gross operating margin | 9900 | €221,850 | €211,096 | -€10,755 | -4.8% |
| Operating profit (loss) | 9901 | €107,628 | €118,306 | +€10,678 | +9.9% |
| Financial income | 75/76B | €4,076 | €8,714 | +€4,638 | +114% |
| Recurring financial income | 75 | €4,076 | €8,714 | +€4,638 | +114% |
| Financial charges | 65/66B | €2,775 | €1,690 | -€1,085 | -39.1% |
| Recurring financial charges | 65 | €2,775 | €1,690 | -€1,085 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €108,929 | €125,330 | +€16,401 | +15.1% |
| Income taxes | 67/77 | €24,605 | €28,324 | +€3,719 | +15.1% |
| Profit (loss) for the period | 9904 | €84,325 | €97,006 | +€12,682 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,325 | €97,006 | +€12,682 | +15.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.