SCAP'assur: what changed
What changed
SCAP'assur
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€21,324
2024 · €12,833+€8,491
Equity
€7,174
2024 · -€13,225+€20,399
Cash
€11,078
2024 · €10,400+€678
Balance sheet total
€575,259
2024 · €655,033-€79,774
Largest movements
Assets
- Intangible fixed assets -€83,160
down €83,160 (-13.8%), from €604,712 to €521,552
Equity and liabilities
- Debts after one year -€76,920
down €76,920 (-15.9%), from €482,395 to €405,475
- Other debts -€35,412
down €35,412 (-51.5%), from €68,767 to €33,355
- Profit (loss) carried forward +€20,399
up €20,399, from -€18,225 to €2,174
Income statement
- Gross operating margin +€18,257
up €18,257 (+9.4%), from €194,513 to €212,770
- Staff costs +€6,066
up €6,066 (+8.9%), from €68,060 to €74,125
- Taxes +€3,440
up €3,440 (+43.0%), from €8,006 to €11,445
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
€12,833
Gross operating margin
+€18,257
Staff costs
-€6,066
Depreciation
+€23
Other operating charges
-€269
Financial income
-€1,338
Financial charges
+€1,324
Taxes
-€3,440
Result 2025
€21,324
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
+€76,093
Investment
€0
Financing
-€75,415
Cash 2024
€10,400
From operations (derived)
+€76,093
Net result for the year
+€21,324
Depreciation
+€84,894
Receivables within one year
-€2,555
Deferred charges and accrued income
-€1,887
Trade debts
+€3,748
Tax, wage and social debts
+€6,324
Other debts
-€35,412
Accrued charges and deferred income
-€343
Financing
-€75,415
Debts after one year
-€76,920
Current portion of long-term debt
+€2,430
Contributions, distributions and other
-€926
Cash 2025
€11,078
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,033 | €575,259 | -€79,774 | -12.2% |
| Fixed assets | 21/28 | €611,595 | €526,701 | -€84,894 | -13.9% |
| Intangible fixed assets | 21 | €604,712 | €521,552 | -€83,160 | -13.8% |
| Tangible fixed assets | 22/27 | €5,083 | €3,349 | -€1,734 | -34.1% |
| Furniture and vehicles | 24 | €4,244 | €2,615 | -€1,629 | -38.4% |
| Other tangible fixed assets | 26 | €840 | €735 | -€105 | -12.5% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €43,438 | €48,558 | +€5,120 | +11.8% |
| Amounts receivable within one year | 40/41 | €28,121 | €30,676 | +€2,555 | +9.1% |
| Trade receivables | 40 | €28,121 | €30,676 | +€2,555 | +9.1% |
| Cash at bank and in hand | 54/58 | €10,400 | €11,078 | +€678 | +6.5% |
| Deferred charges and accrued income | 490/1 | €4,917 | €6,804 | +€1,887 | +38.4% |
| Total equity and liabilities | 10/49 | €655,033 | €575,259 | -€79,774 | -12.2% |
| Equity | 10/15 | -€13,225 | €7,174 | +€20,399 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,225 | €2,174 | +€20,399 | |
| Amounts payable | 17/49 | €668,258 | €568,085 | -€100,173 | -15.0% |
| Amounts payable after more than one year | 17 | €482,395 | €405,475 | -€76,920 | -15.9% |
| Financial debts | 170/4 | €482,395 | €405,475 | -€76,920 | -15.9% |
| Amounts payable within one year | 42/48 | €183,653 | €160,744 | -€22,910 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €79,778 | €82,208 | +€2,430 | +3.0% |
| Trade debts | 44 | €5,702 | €9,449 | +€3,748 | +65.7% |
| Suppliers | 440/4 | €5,702 | €9,449 | +€3,748 | +65.7% |
| Taxes, remuneration and social security | 45 | €29,407 | €35,731 | +€6,324 | +21.5% |
| Taxes | 450/3 | €10,905 | €22,528 | +€11,624 | +107% |
| Remuneration and social security | 454/9 | €18,502 | €13,202 | -€5,300 | -28.6% |
| Other amounts payable | 47/48 | €68,767 | €33,355 | -€35,412 | -51.5% |
| Accrued charges and deferred income | 492/3 | €2,209 | €1,866 | -€343 | -15.5% |
| Remuneration, social security and pensions | 62 | €68,060 | €74,125 | +€6,066 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,917 | €84,894 | -€23 | 0.0% |
| Other operating charges | 640/8 | €3,682 | €3,951 | +€269 | +7.3% |
| Gross operating margin | 9900 | €194,513 | €212,770 | +€18,257 | +9.4% |
| Operating profit (loss) | 9901 | €37,854 | €49,799 | +€11,945 | +31.6% |
| Financial income | 75/76B | €1,362 | €24 | -€1,338 | -98.2% |
| Recurring financial income | 75 | €33 | €24 | -€9 | -27.8% |
| Non-recurring financial income | 76B | €1,329 | - | -€1,329 | |
| Financial charges | 65/66B | €18,378 | €17,054 | -€1,324 | -7.2% |
| Recurring financial charges | 65 | €18,378 | €17,054 | -€1,324 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €20,839 | €32,770 | +€11,931 | +57.3% |
| Income taxes | 67/77 | €8,006 | €11,445 | +€3,440 | +43.0% |
| Profit (loss) for the period | 9904 | €12,833 | €21,324 | +€8,491 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,833 | €21,324 | +€8,491 | +66.2% |
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 1 November 2026 via checked.be.