LUC FOURRIER ASSURANCES: what changed
What changed
LUC FOURRIER ASSURANCES
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€1,555
2024 · €37,480-€35,925
Equity
€81,735
2024 · €80,180+€1,555
Cash
€64,186
2024 · €73,361-€9,175
Balance sheet total
€1.0m
2024 · €823,543+€205,125
Largest movements
Assets
- Receivables within one year +€256,135
up €256,135 (+41.9%), from €610,833 to €866,968
of which Trade receivables: +€270,573
- Tangible fixed assets -€26,748
down €26,748 (-30.3%), from €88,190 to €61,442
of which Furniture and vehicles: -€30,860
- Deferred charges and accrued income -€14,918
down €14,918 (-29.3%), from €50,851 to €35,933
Equity and liabilities
- Trade debts +€173,254
up €173,254 (+25.5%), from €680,507 to €853,760
of which Bills of exchange payable: +€164,049
- Accrued charges and deferred income +€23,818
new in 2025: €23,818
- Short-term financial debts +€12,255
new in 2025: €12,255
Income statement
- Staff costs +€43,532
up €43,532 (+20.4%), from €213,151 to €256,683
- Taxes -€10,807
down €10,807 (-28.7%), from €37,719 to €26,912
- Gross operating margin -€5,588
down €5,588 (-1.7%), from €329,814 to €324,226
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
€37,480
Gross operating margin
-€5,588
Staff costs
-€43,532
Depreciation
-€150
Other operating charges
-€284
Financial income
+€943
Financial charges
+€1,879
Taxes
+€10,807
Result 2025
€1,555
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
-€13,913
Investment
-€7,517
Financing
+€12,255
Cash 2024
€73,361
From operations (derived)
-€13,913
Net result for the year
+€1,555
Depreciation
+€34,435
Receivables within one year
-€256,135
Deferred charges and accrued income
+€14,918
Trade debts
+€173,254
Tax, wage and social debts
-€5,757
Accrued charges and deferred income
+€23,818
Investment (derived)
-€7,517
Investment in fixed assets (net)
-€7,517
Financing
+€12,255
Short-term financial debts
+€12,255
Cash 2025
€64,186
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €823,543 | €1,028,667 | +€205,125 | +24.9% |
| Fixed assets | 21/28 | €88,498 | €61,579 | -€26,918 | -30.4% |
| Intangible fixed assets | 21 | €184 | €13 | -€171 | -92.9% |
| Tangible fixed assets | 22/27 | €88,190 | €61,442 | -€26,748 | -30.3% |
| Furniture and vehicles | 24 | €68,245 | €37,386 | -€30,860 | -45.2% |
| Other tangible fixed assets | 26 | €19,945 | €24,057 | +€4,112 | +20.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €735,045 | €967,088 | +€232,043 | +31.6% |
| Amounts receivable within one year | 40/41 | €610,833 | €866,968 | +€256,135 | +41.9% |
| Trade receivables | 40 | €87,615 | €358,188 | +€270,573 | +309% |
| Other amounts receivable | 41 | €523,217 | €508,780 | -€14,438 | -2.8% |
| Cash at bank and in hand | 54/58 | €73,361 | €64,186 | -€9,175 | -12.5% |
| Deferred charges and accrued income | 490/1 | €50,851 | €35,933 | -€14,918 | -29.3% |
| Total equity and liabilities | 10/49 | €823,543 | €1,028,667 | +€205,125 | +24.9% |
| Equity | 10/15 | €80,180 | €81,735 | +€1,555 | +1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €909 | €987 | +€78 | +8.6% |
| Non-distributable reserves | 130/1 | €909 | €987 | +€78 | +8.6% |
| Legal reserve | 130 | €909 | €987 | +€78 | +8.6% |
| Profit (loss) carried forward | 14 | €17,271 | €18,749 | +€1,477 | +8.6% |
| Amounts payable | 17/49 | €743,362 | €946,932 | +€203,570 | +27.4% |
| Amounts payable within one year | 42/48 | €743,362 | €923,114 | +€179,752 | +24.2% |
| Financial debts | 43 | - | €12,255 | +€12,255 | |
| Credit institutions | 430/8 | - | €12,255 | +€12,255 | |
| Trade debts | 44 | €680,507 | €853,760 | +€173,254 | +25.5% |
| Suppliers | 440/4 | €62,330 | €71,534 | +€9,204 | +14.8% |
| Bills of exchange payable | 441 | €618,177 | €782,226 | +€164,049 | +26.5% |
| Taxes, remuneration and social security | 45 | €62,855 | €57,098 | -€5,757 | -9.2% |
| Taxes | 450/3 | €37,719 | €27,083 | -€10,636 | -28.2% |
| Remuneration and social security | 454/9 | €25,137 | €30,016 | +€4,879 | +19.4% |
| Accrued charges and deferred income | 492/3 | - | €23,818 | +€23,818 | |
| Remuneration, social security and pensions | 62 | €213,151 | €256,683 | +€43,532 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,285 | €34,435 | +€150 | +0.4% |
| Other operating charges | 640/8 | €5,796 | €6,080 | +€284 | +4.9% |
| Gross operating margin | 9900 | €329,814 | €324,226 | -€5,588 | -1.7% |
| Operating profit (loss) | 9901 | €76,581 | €27,027 | -€49,554 | -64.7% |
| Financial income | 75/76B | €5,034 | €5,977 | +€943 | +18.7% |
| Recurring financial income | 75 | €5,034 | €5,977 | +€943 | +18.7% |
| Financial charges | 65/66B | €6,417 | €4,538 | -€1,879 | -29.3% |
| Recurring financial charges | 65 | €6,417 | €4,538 | -€1,879 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €75,198 | €28,466 | -€46,732 | -62.1% |
| Income taxes | 67/77 | €37,719 | €26,912 | -€10,807 | -28.7% |
| Profit (loss) for the period | 9904 | €37,480 | €1,555 | -€35,925 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,480 | €1,555 | -€35,925 | -95.9% |
Next steps
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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 8 November 2026 via checked.be.