Leemans Verzekeringen: what changed
Leemans Verzekeringen
Largest movements
- Current investments -€200,000
no longer reported in 2024 (was €200,000)
- Cash +€152,897
up €152,897 (+138%), from €110,457 to €263,354
mainly Current investments (+€200,000) and Net result for the year (+€179,724)
- Tangible fixed assets +€50,496
up €50,496 (+122%), from €41,251 to €91,748
of which Furniture and vehicles: +€51,615
- Intangible fixed assets -€42,000
down €42,000 (-14.6%), from €287,000 to €245,000
- Deferred charges and accrued income +€7,070
up €7,070 (+37.3%), from €18,940 to €26,010
- Other debts +€144,558
up €144,558 (+351%), from €41,155 to €185,713
- Profit (loss) carried forward -€138,294
no longer reported in 2024 (was €138,294)
- Debts after one year -€51,613
down €51,613 (-33.2%), from €155,399 to €103,786
- Tax, wage and social debts +€11,899
new in 2024: €11,899
- Gross operating margin +€56,323
up €56,323 (+23.8%), from €237,130 to €293,453
- Taxes +€13,261
up €13,261 (+30.7%), from €43,244 to €56,505
- Depreciation +€11,642
up €11,642 (+21.6%), from €53,862 to €65,504
- Financial income +€10,108
new in 2024: €10,108
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €669,404 | €637,867 | -€31,537 | -4.7% |
| Fixed assets | 21/28 | €328,251 | €336,748 | +€8,496 | +2.6% |
| Intangible fixed assets | 21 | €287,000 | €245,000 | -€42,000 | -14.6% |
| Tangible fixed assets | 22/27 | €41,251 | €91,748 | +€50,496 | +122% |
| Plant, machinery and equipment | 23 | €5,391 | €4,832 | -€559 | -10.4% |
| Furniture and vehicles | 24 | €32,308 | €83,923 | +€51,615 | +160% |
| Other tangible fixed assets | 26 | €3,553 | €2,992 | -€560 | -15.8% |
| Current assets | 29/58 | €341,153 | €301,120 | -€40,033 | -11.7% |
| Amounts receivable within one year | 40/41 | €11,756 | €11,756 | = | 0.0% |
| Other amounts receivable | 41 | €11,756 | €11,756 | = | 0.0% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €110,457 | €263,354 | +€152,897 | +138% |
| Deferred charges and accrued income | 490/1 | €18,940 | €26,010 | +€7,070 | +37.3% |
| Total equity and liabilities | 10/49 | €669,404 | €637,867 | -€31,537 | -4.7% |
| Equity | 10/15 | €420,699 | €282,406 | -€138,294 | -32.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €262,406 | €262,406 | = | 0.0% |
| Distributable reserves | 133 | €262,406 | €262,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,294 | - | -€138,294 | |
| Amounts payable | 17/49 | €248,705 | €355,462 | +€106,757 | +42.9% |
| Amounts payable after more than one year | 17 | €155,399 | €103,786 | -€51,613 | -33.2% |
| Financial debts | 170/4 | €155,399 | €103,786 | -€51,613 | -33.2% |
| Amounts payable within one year | 42/48 | €93,305 | €251,676 | +€158,370 | +170% |
| Current portion of amounts payable after more than one year | 42 | €51,426 | €51,613 | +€188 | +0.4% |
| Trade debts | 44 | €725 | €2,450 | +€1,725 | +238% |
| Suppliers | 440/4 | €725 | €2,450 | +€1,725 | +238% |
| Taxes, remuneration and social security | 45 | - | €11,899 | +€11,899 | |
| Taxes | 450/3 | - | €11,899 | +€11,899 | |
| Other amounts payable | 47/48 | €41,155 | €185,713 | +€144,558 | +351% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,862 | €65,504 | +€11,642 | +21.6% |
| Other operating charges | 640/8 | €746 | €1,021 | +€275 | +36.9% |
| Gross operating margin | 9900 | €237,130 | €293,453 | +€56,323 | +23.8% |
| Operating profit (loss) | 9901 | €182,522 | €226,928 | +€44,406 | +24.3% |
| Financial income | 75/76B | - | €10,108 | +€10,108 | |
| Recurring financial income | 75 | - | €10,108 | +€10,108 | |
| Financial charges | 65/66B | €983 | €808 | -€176 | -17.9% |
| Recurring financial charges | 65 | €983 | €808 | -€176 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €181,538 | €236,229 | +€54,691 | +30.1% |
| Income taxes | 67/77 | €43,244 | €56,505 | +€13,261 | +30.7% |
| Profit (loss) for the period | 9904 | €138,294 | €179,724 | +€41,430 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €138,294 | €179,724 | +€41,430 | +30.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.