TEST-AANKOOP 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.
TEST-AANKOOP VERZEKERINGEN
Largest movements
- Cash -€135,799
down €135,799 (-14.4%), from €944,762 to €808,963
mainly Receivables within one year (-€90,125) and Net result for the year (-€44,095)
- Receivables within one year +€90,125
up €90,125 (+38.1%), from €236,575 to €326,700
of which Trade receivables: +€108,900
- Profit (loss) carried forward -€44,095
down €44,095 (-8.0%), from €552,604 to €508,510
- Services and other goods +€12,654
up €12,654 (+17.2%), from €73,493 to €86,147
- Staff costs +€12,563
up €12,563 (+3.8%), from €328,788 to €341,351
- Taxes +€1,065
up €1,065, from -€1,065 to €0
- Turnover +€516
up €516 (+2.5%), from €20,308 to €20,824
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.
Derived cash bridge
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 | €1,181,411 | €1,137,606 | -€43,805 | -3.7% |
| Current assets | 29/58 | €1,181,411 | €1,137,606 | -€43,805 | -3.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €236,575 | €326,700 | +€90,125 | +38.1% |
| Trade receivables | 40 | €217,800 | €326,700 | +€108,900 | +50.0% |
| Other amounts receivable | 41 | €18,775 | €0 | -€18,775 | -100% |
| Cash at bank and in hand | 54/58 | €944,762 | €808,963 | -€135,799 | -14.4% |
| Deferred charges and accrued income | 490/1 | €74 | €1,943 | +€1,869 | +2,512% |
| Total equity and liabilities | 10/49 | €1,181,411 | €1,137,606 | -€43,805 | -3.7% |
| Equity | 10/15 | €1,097,788 | €1,053,694 | -€44,095 | -4.0% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Reserves | 13 | €26,584 | €26,584 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,584 | €26,584 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,584 | €26,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | €552,604 | €508,510 | -€44,095 | -8.0% |
| Amounts payable | 17/49 | €83,623 | €83,913 | +€290 | +0.3% |
| Amounts payable within one year | 42/48 | €83,563 | €83,913 | +€350 | +0.4% |
| Trade debts | 44 | €19,455 | €18,969 | -€486 | -2.5% |
| Suppliers | 440/4 | €19,455 | €18,969 | -€486 | -2.5% |
| Taxes, remuneration and social security | 45 | €64,108 | €64,944 | +€836 | +1.3% |
| Taxes | 450/3 | €15,331 | €13,679 | -€1,652 | -10.8% |
| Remuneration and social security | 454/9 | €48,776 | €51,265 | +€2,488 | +5.1% |
| Accrued charges and deferred income | 492/3 | €60 | €0 | -€60 | -100% |
| Operating income | 70/76A | €380,311 | €383,861 | +€3,550 | +0.9% |
| Turnover | 70 | €20,308 | €20,824 | +€516 | +2.5% |
| Other operating income | 74 | €360,003 | €360,000 | -€3 | 0.0% |
| Non-recurring operating income | 76A | - | €3,037 | +€3,037 | |
| Operating charges | 60/66A | €402,903 | €427,498 | +€24,595 | +6.1% |
| Services and other goods | 61 | €73,493 | €86,147 | +€12,654 | +17.2% |
| Remuneration, social security and pensions | 62 | €328,788 | €341,351 | +€12,563 | +3.8% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | €622 | €0 | -€622 | -100% |
| Operating profit (loss) | 9901 | -€22,592 | -€43,637 | -€21,045 | -93.2% |
| Financial charges | 65/66B | €422 | €458 | +€36 | +8.4% |
| Recurring financial charges | 65 | €422 | €458 | +€36 | +8.4% |
| Other financial charges | 652/9 | €422 | €458 | +€36 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,014 | -€44,095 | -€21,080 | -91.6% |
| Income taxes | 67/77 | -€1,065 | €0 | +€1,065 | |
| Taxes | 670/3 | €0 | - | = | |
| Tax adjustments and reversals of tax provisions | 77 | €1,065 | €0 | -€1,065 | -100% |
| Profit (loss) for the period | 9904 | -€21,950 | -€44,095 | -€22,145 | -101% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,950 | -€44,095 | -€22,145 | -101% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.