V.D.V. CONSEIL: what changed
What changed
V.D.V. CONSEIL
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€3,350
2024 · -€12,773+€16,122
Equity
€59,093
2024 · €55,744+€3,350
Cash
€13,331
2024 · €13,772-€441
Balance sheet total
€357,867
2024 · €342,617+€15,250
Largest movements
Assets
- Tangible fixed assets +€26,726
up €26,726 (+15.9%), from €167,823 to €194,549
of which Furniture and vehicles: +€24,837
- Deferred charges and accrued income -€5,219
down €5,219 (-36.4%), from €14,335 to €9,116
- Receivables within one year -€4,784
down €4,784 (-3.5%), from €138,021 to €133,237
of which Trade receivables: -€6,845
Equity and liabilities
- Accrued charges and deferred income +€43,227
up €43,227 (+150%), from €28,828 to €72,054
- Trade debts -€30,846
down €30,846 (-48.3%), from €63,865 to €33,018
- Current portion of long-term debt -€14,089
down €14,089 (-27.1%), from €51,922 to €37,833
- Other debts +€8,170
up €8,170 (+4,866%), from €168 to €8,338
- Debts after one year +€4,702
up €4,702 (+4.6%), from €101,491 to €106,193
Income statement
- Gross operating margin +€53,064
up €53,064 (+9.7%), from €548,690 to €601,754
- Staff costs +€36,177
up €36,177 (+7.4%), from €487,643 to €523,820
- Depreciation -€16,858
down €16,858 (-28.0%), from €60,147 to €43,288
- Other operating charges +€9,836
up €9,836 (+181%), from €5,440 to €15,276
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
-€12,773
Gross operating margin
+€53,064
Staff costs
-€36,177
Depreciation
+€16,858
Other operating charges
-€9,836
Financial income
-€1
Financial charges
-€2,085
Taxes
-€5,703
Result 2025
€3,350
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
+€77,928
Investment
-€68,982
Financing
-€9,387
Cash 2024
€13,772
From operations (derived)
+€77,928
Net result for the year
+€3,350
Depreciation
+€43,288
Receivables within one year
+€4,784
Deferred charges and accrued income
+€5,219
Trade debts
-€30,846
Tax, wage and social debts
+€737
Other debts
+€8,170
Accrued charges and deferred income
+€43,227
Investment (derived)
-€68,982
Investment in fixed assets (net)
-€68,982
Financing
-€9,387
Debts after one year
+€4,702
Current portion of long-term debt
-€14,089
Cash 2025
€13,331
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €342,617 | €357,867 | +€15,250 | +4.5% |
| Fixed assets | 21/28 | €176,489 | €202,183 | +€25,694 | +14.6% |
| Intangible fixed assets | 21 | €7,566 | €6,534 | -€1,032 | -13.6% |
| Tangible fixed assets | 22/27 | €167,823 | €194,549 | +€26,726 | +15.9% |
| Furniture and vehicles | 24 | €140,516 | €165,353 | +€24,837 | +17.7% |
| Other tangible fixed assets | 26 | €27,307 | €29,196 | +€1,889 | +6.9% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €166,128 | €155,684 | -€10,444 | -6.3% |
| Amounts receivable within one year | 40/41 | €138,021 | €133,237 | -€4,784 | -3.5% |
| Trade receivables | 40 | €79,405 | €72,560 | -€6,845 | -8.6% |
| Other amounts receivable | 41 | €58,616 | €60,678 | +€2,061 | +3.5% |
| Cash at bank and in hand | 54/58 | €13,772 | €13,331 | -€441 | -3.2% |
| Deferred charges and accrued income | 490/1 | €14,335 | €9,116 | -€5,219 | -36.4% |
| Total equity and liabilities | 10/49 | €342,617 | €357,867 | +€15,250 | +4.5% |
| Equity | 10/15 | €55,744 | €59,093 | +€3,350 | +6.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €8,599 | €8,599 | = | 0.0% |
| Distributable reserves | 133 | €8,599 | €8,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,158 | €19,508 | +€3,350 | +20.7% |
| Amounts payable | 17/49 | €286,874 | €298,774 | +€11,900 | +4.1% |
| Amounts payable after more than one year | 17 | €101,491 | €106,193 | +€4,702 | +4.6% |
| Financial debts | 170/4 | €101,491 | €106,193 | +€4,702 | +4.6% |
| Amounts payable within one year | 42/48 | €156,555 | €120,527 | -€36,028 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €51,922 | €37,833 | -€14,089 | -27.1% |
| Trade debts | 44 | €63,865 | €33,018 | -€30,846 | -48.3% |
| Suppliers | 440/4 | €63,865 | €33,018 | -€30,846 | -48.3% |
| Taxes, remuneration and social security | 45 | €40,600 | €41,337 | +€737 | +1.8% |
| Taxes | 450/3 | €3,195 | - | -€3,195 | |
| Remuneration and social security | 454/9 | €37,405 | €41,337 | +€3,932 | +10.5% |
| Other amounts payable | 47/48 | €168 | €8,338 | +€8,170 | +4,866% |
| Accrued charges and deferred income | 492/3 | €28,828 | €72,054 | +€43,227 | +150% |
| Remuneration, social security and pensions | 62 | €487,643 | €523,820 | +€36,177 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,147 | €43,288 | -€16,858 | -28.0% |
| Other operating charges | 640/8 | €5,440 | €15,276 | +€9,836 | +181% |
| Gross operating margin | 9900 | €548,690 | €601,754 | +€53,064 | +9.7% |
| Operating profit (loss) | 9901 | -€4,540 | €19,370 | +€23,910 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,258 | €6,342 | +€2,085 | +49.0% |
| Recurring financial charges | 65 | €4,258 | €6,342 | +€2,085 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,798 | €13,028 | +€21,825 | |
| Income taxes | 67/77 | €3,975 | €9,678 | +€5,703 | +143% |
| Profit (loss) for the period | 9904 | -€12,773 | €3,350 | +€16,122 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,773 | €3,350 | +€16,122 |
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 6 November 2026 via checked.be.