ROBYN VERZEKERINGEN: 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.
What changed
ROBYN VERZEKERINGEN
NACE 66.220, Insurance agents and brokers
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€1.3m
2023 · €17,685+€1.2m
Equity
€897,131
2023 · €897,069+€62
Cash
€148,398
2023 · €296,172-€147,774
Balance sheet total
€2.8m
2023 · €1.6m+€1.2m
Largest movements
Assets
- Current investments +€1.5m
new in 2024: €1.5m
- Cash -€147,774
down €147,774 (-49.9%), from €296,172 to €148,398
mainly Current investments (-€1.5m) and Contributions, distributions and other (-€1.3m)
- Receivables within one year -€78,226
down €78,226 (-40.6%), from €192,687 to €114,461
of which Trade receivables: -€75,384
Equity and liabilities
- Other debts +€1.4m
up €1.4m (+7,718%), from €17,500 to €1.4m
- Advances received -€312,895
down €312,895 (-100%), from €312,895 to €0
- Short-term financial debts +€108,020
new in 2024: €108,020
- Tax, wage and social debts +€74,020
up €74,020 (+120%), from €61,898 to €135,919
of which Taxes: +€88,111
- Trade debts +€57,589
up €57,589 (+20.7%), from €278,511 to €336,100
of which Suppliers: +€321,305
Income statement
- Gross operating margin +€1.7m
up €1.7m (+580%), from €287,265 to €2.0m
- Taxes +€416,262
up €416,262 (+5,815%), from €7,158 to €423,420
From the 2023 result to the 2024 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.
Result 2023
€17,685
Gross operating margin
+€1.7m
Staff costs
-€6,318
Depreciation
+€14,569
Other operating charges
+€111
Other operating items
-€655
Financial income
-€7,013
Financial charges
-€9,870
Taxes
-€416,262
Result 2024
€1.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.5m
Investment
-€1.5m
Financing
-€1.2m
Cash 2023
€296,172
From operations (derived)
+€2.5m
Net result for the year
+€1.3m
Depreciation
+€3,300
Receivables after one year
-€1,253
Receivables within one year
+€78,226
Deferred charges and accrued income
+€9,883
Trade debts
+€57,589
Tax, wage and social debts
+€74,020
Advances received
-€312,895
Other debts
+€1.4m
Accrued charges and deferred income
-€22,310
Investment (derived)
-€1.5m
Investment in fixed assets (net)
+€26,719
Current investments
-€1.5m
Financing
-€1.2m
Debts after one year
-€14,904
Current portion of long-term debt
-€4,936
Short-term financial debts
+€108,020
Contributions, distributions and other
-€1.3m
Cash 2024
€148,398
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,614,442 | €2,849,793 | +€1.2m | +76.5% |
| Fixed assets | 21/28 | €31,660 | €1,641 | -€30,019 | -94.8% |
| Intangible fixed assets | 21 | €1,835 | €0 | -€1,835 | -100% |
| Tangible fixed assets | 22/27 | €29,825 | €1,641 | -€28,184 | -94.5% |
| Plant, machinery and equipment | 23 | €1,212 | €0 | -€1,212 | -100% |
| Furniture and vehicles | 24 | €11,126 | €1,641 | -€9,485 | -85.3% |
| Leasing and similar rights | 25 | €17,486 | €0 | -€17,486 | -100% |
| Current assets | 29/58 | €1,582,783 | €2,848,153 | +€1.3m | +79.9% |
| Amounts receivable after more than one year | 29 | €1,082,705 | €1,083,957 | +€1,253 | +0.1% |
| Other amounts receivable | 291 | €1,082,705 | €1,083,957 | +€1,253 | +0.1% |
| Amounts receivable within one year | 40/41 | €192,687 | €114,461 | -€78,226 | -40.6% |
| Trade receivables | 40 | €189,845 | €114,461 | -€75,384 | -39.7% |
| Other amounts receivable | 41 | €2,842 | €0 | -€2,842 | -100% |
| Current investments | 50/53 | - | €1,500,000 | +€1.5m | |
| Cash at bank and in hand | 54/58 | €296,172 | €148,398 | -€147,774 | -49.9% |
| Deferred charges and accrued income | 490/1 | €11,219 | €1,337 | -€9,883 | -88.1% |
| Total equity and liabilities | 10/49 | €1,614,442 | €2,849,793 | +€1.2m | +76.5% |
| Equity | 10/15 | €897,069 | €897,131 | +€62 | 0.0% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €248,961 | €248,961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Legal reserve | 130 | €37,500 | €37,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,633 | €3,633 | = | 0.0% |
| Distributable reserves | 133 | €207,828 | €207,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,107 | €273,170 | +€62 | 0.0% |
| Amounts payable | 17/49 | €717,374 | €1,952,662 | +€1.2m | +172% |
| Amounts payable after more than one year | 17 | €14,904 | €0 | -€14,904 | -100% |
| Financial debts | 170/4 | €14,904 | €0 | -€14,904 | -100% |
| Amounts payable within one year | 42/48 | €675,741 | €1,948,243 | +€1.3m | +188% |
| Current portion of amounts payable after more than one year | 42 | €4,936 | €0 | -€4,936 | -100% |
| Financial debts | 43 | - | €108,020 | +€108,020 | |
| Credit institutions | 430/8 | - | €108,020 | +€108,020 | |
| Trade debts | 44 | €278,511 | €336,100 | +€57,589 | +20.7% |
| Suppliers | 440/4 | €14,796 | €336,100 | +€321,305 | +2,172% |
| Bills of exchange payable | 441 | €263,716 | €0 | -€263,716 | -100% |
| Advances received on contracts in progress | 46 | €312,895 | €0 | -€312,895 | -100% |
| Taxes, remuneration and social security | 45 | €61,898 | €135,919 | +€74,020 | +120% |
| Taxes | 450/3 | €7,809 | €95,920 | +€88,111 | +1,128% |
| Remuneration and social security | 454/9 | €54,089 | €39,999 | -€14,090 | -26.1% |
| Other amounts payable | 47/48 | €17,500 | €1,368,204 | +€1.4m | +7,718% |
| Accrued charges and deferred income | 492/3 | €26,729 | €4,419 | -€22,310 | -83.5% |
| Non-recurring operating income | 76A | - | €7,976 | +€7,976 | |
| Remuneration, social security and pensions | 62 | €247,917 | €254,234 | +€6,318 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,869 | €3,300 | -€14,569 | -81.5% |
| Other operating charges | 640/8 | €3,062 | €2,951 | -€111 | -3.6% |
| Non-recurring operating charges | 66A | - | €655 | +€655 | |
| Gross operating margin | 9900 | €287,265 | €1,953,080 | +€1.7m | +580% |
| Operating profit (loss) | 9901 | €18,417 | €1,691,939 | +€1.7m | +9,087% |
| Financial income | 75/76B | €8,576 | €1,563 | -€7,013 | -81.8% |
| Recurring financial income | 75 | €8,576 | €1,563 | -€7,013 | -81.8% |
| Financial charges | 65/66B | €2,150 | €12,020 | +€9,870 | +459% |
| Recurring financial charges | 65 | €2,150 | €12,020 | +€9,870 | +459% |
| Profit (loss) for the period before taxes | 9903 | €24,843 | €1,681,482 | +€1.7m | +6,668% |
| Income taxes | 67/77 | €7,158 | €423,420 | +€416,262 | +5,815% |
| Profit (loss) for the period | 9904 | €17,685 | €1,258,062 | +€1.2m | +7,014% |
| Profit (loss) for the period to be appropriated | 9905 | €17,685 | €1,258,062 | +€1.2m | +7,014% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.