Linsurance: what changed
Two fiscal 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.
Linsurance
Largest movements
- Financial fixed assets -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€1,872
up €1,872 (+31.2%), from €6,003 to €7,875
mainly Investment in fixed assets (net) (+€100,000) and Net result for the year (+€6,993)
- Debts after one year -€87,219
down €87,219 (-100.0%), from €87,219 to €0
- Current portion of long-term debt -€8,601
down €8,601 (-100.0%), from €8,601 to €0
- Profit (loss) carried forward +€6,160
up €6,160, from -€1,501 to €4,658
- Other debts -€4,861
down €4,861 (-84.7%), from €5,740 to €879
- Tax, wage and social debts -€4,735
down €4,735 (-74.3%), from €6,369 to €1,634
of which Taxes: -€3,766
- Gross operating margin +€12,643
up €12,643 (+1071.1%), from €1,180 to €13,824
- Taxes +€1,634
new in 2025: €1,634
- Other operating charges +€1,303
new in 2025: €1,303
- Financial charges +€1,058
up €1,058 (+49.4%), from €2,143 to €3,201
- Depreciation +€154
up €154 (+28.5%), from €539 to €693
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.
Cash bridge derived
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 | €108,928 | €10,107 | -€98,821 | -90.7% |
| Fixed assets | 21/28 | €102,925 | €2,232 | -€100,693 | -97.8% |
| Tangible fixed assets | 22/27 | €2,925 | €2,232 | -€693 | -23.7% |
| Furniture and vehicles | 24 | €2,925 | €2,232 | -€693 | -23.7% |
| Financial fixed assets | 28 | €100,000 | €0 | -€100,000 | -100.0% |
| Current assets | 29/58 | €6,003 | €7,875 | +€1,872 | +31.2% |
| Cash at bank and in hand | 54/58 | €6,003 | €7,875 | +€1,872 | +31.2% |
| Total equity and liabilities | 10/49 | €108,928 | €10,107 | -€98,821 | -90.7% |
| Equity | 10/15 | €999 | €7,158 | +€6,160 | +616.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,501 | €4,658 | +€6,160 | |
| Amounts payable | 17/49 | €107,929 | €2,948 | -€104,981 | -97.3% |
| Amounts payable after more than one year | 17 | €87,219 | €0 | -€87,219 | -100.0% |
| Financial debts | 170/4 | €87,219 | €0 | -€87,219 | -100.0% |
| Amounts payable within one year | 42/48 | €20,710 | €2,948 | -€17,762 | -85.8% |
| Current portion of amounts payable after more than one year | 42 | €8,601 | €0 | -€8,601 | -100.0% |
| Trade debts | 44 | - | €436 | +€436 | |
| Suppliers | 440/4 | - | €436 | +€436 | |
| Taxes, remuneration and social security | 45 | €6,369 | €1,634 | -€4,735 | -74.3% |
| Taxes | 450/3 | €5,400 | €1,634 | -€3,766 | -69.7% |
| Remuneration and social security | 454/9 | €969 | €0 | -€969 | -100.0% |
| Other amounts payable | 47/48 | €5,740 | €879 | -€4,861 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €693 | +€154 | +28.5% |
| Other operating charges | 640/8 | - | €1,303 | +€1,303 | |
| Gross operating margin | 9900 | €1,180 | €13,824 | +€12,643 | +1071.1% |
| Operating profit (loss) | 9901 | €641 | €11,827 | +€11,186 | +1744.1% |
| Financial charges | 65/66B | €2,143 | €3,201 | +€1,058 | +49.4% |
| Recurring financial charges | 65 | €2,143 | €3,201 | +€1,058 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,501 | €8,627 | +€10,128 | |
| Income taxes | 67/77 | - | €1,634 | +€1,634 | |
| Profit (loss) for the period | 9904 | -€1,501 | €6,993 | +€8,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,501 | €6,993 | +€8,494 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.