Van Houdt & Partners: what changed
What changed
Van Houdt & Partners
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€41,046
2024 · -€33,324+€74,370
Equity
€74,068
2024 · €33,022+€41,046
Cash
€4,637
2024 · €7,527-€2,890
Balance sheet total
€681,009
2024 · €679,967+€1,042
Largest movements
Assets
- Intangible fixed assets -€108,786
down €108,786 (-44.3%), from €245,694 to €136,909
- Receivables within one year +€79,135
up €79,135 (+35.9%), from €220,181 to €299,317
of which Other amounts receivable: +€81,538
- Receivables after one year +€38,401
up €38,401 (+21.1%), from €181,685 to €220,087
of which Trade receivables: +€38,401
Equity and liabilities
- Debts after one year -€73,368
down €73,368 (-14.2%), from €518,299 to €444,931
- Reserves +€41,046
up €41,046 (+341%), from €12,022 to €53,068
of which Distributable reserves: +€41,046
- Tax, wage and social debts +€20,717
up €20,717 (+163%), from €12,678 to €33,395
of which Taxes: +€23,370
- Trade debts +€18,287
up €18,287 (+49.5%), from €36,960 to €55,248
Income statement
- Gross operating margin +€77,651
up €77,651 (+27.4%), from €283,809 to €361,460
- Taxes +€25,509
up €25,509 (+3,764%), from €678 to €26,187
- Staff costs -€10,984
down €10,984 (-6.0%), from €182,895 to €171,911
- Depreciation -€8,355
down €8,355 (-7.0%), from €118,679 to €110,323
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
-€33,324
Gross operating margin
+€77,651
Staff costs
+€10,984
Depreciation
+€8,355
Other operating charges
+€1,711
Financial income
-€173
Financial charges
+€1,351
Taxes
-€25,509
Result 2025
€41,046
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
+€76,118
Investment
€0
Financing
-€79,008
Cash 2024
€7,527
From operations (derived)
+€76,118
Net result for the year
+€41,046
Depreciation
+€110,323
Receivables after one year
-€38,401
Receivables within one year
-€79,135
Deferred charges and accrued income
+€3,282
Trade debts
+€18,287
Tax, wage and social debts
+€20,717
Financing
-€79,008
Debts after one year
-€73,368
Current portion of long-term debt
+€1,141
Short-term financial debts
-€6,781
Cash 2025
€4,637
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,967 | €681,009 | +€1,042 | +0.2% |
| Fixed assets | 21/28 | €250,994 | €140,671 | -€110,323 | -44.0% |
| Intangible fixed assets | 21 | €245,694 | €136,909 | -€108,786 | -44.3% |
| Tangible fixed assets | 22/27 | €4,140 | €2,602 | -€1,538 | -37.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,140 | €2,602 | -€1,538 | -37.1% |
| Financial fixed assets | 28 | €1,160 | €1,160 | = | 0.0% |
| Current assets | 29/58 | €428,973 | €540,338 | +€111,366 | +26.0% |
| Amounts receivable after more than one year | 29 | €181,685 | €220,087 | +€38,401 | +21.1% |
| Trade receivables | 290 | €33,185 | €71,587 | +€38,401 | +116% |
| Other amounts receivable | 291 | €148,500 | €148,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,181 | €299,317 | +€79,135 | +35.9% |
| Trade receivables | 40 | €3,364 | €962 | -€2,402 | -71.4% |
| Other amounts receivable | 41 | €216,817 | €298,354 | +€81,538 | +37.6% |
| Cash at bank and in hand | 54/58 | €7,527 | €4,637 | -€2,890 | -38.4% |
| Deferred charges and accrued income | 490/1 | €19,580 | €16,298 | -€3,282 | -16.8% |
| Total equity and liabilities | 10/49 | €679,967 | €681,009 | +€1,042 | +0.2% |
| Equity | 10/15 | €33,022 | €74,068 | +€41,046 | +124% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €12,022 | €53,068 | +€41,046 | +341% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,022 | €53,068 | +€41,046 | +341% |
| Amounts payable | 17/49 | €646,945 | €606,942 | -€40,004 | -6.2% |
| Amounts payable after more than one year | 17 | €518,299 | €444,931 | -€73,368 | -14.2% |
| Financial debts | 170/4 | €518,299 | €444,931 | -€73,368 | -14.2% |
| Amounts payable within one year | 42/48 | €128,646 | €162,010 | +€33,364 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €72,227 | €73,368 | +€1,141 | +1.6% |
| Financial debts | 43 | €6,781 | €0 | -€6,781 | -100% |
| Credit institutions | 430/8 | €6,781 | €0 | -€6,781 | -100% |
| Trade debts | 44 | €36,960 | €55,248 | +€18,287 | +49.5% |
| Suppliers | 440/4 | €36,960 | €55,248 | +€18,287 | +49.5% |
| Taxes, remuneration and social security | 45 | €12,678 | €33,395 | +€20,717 | +163% |
| Taxes | 450/3 | - | €23,370 | +€23,370 | |
| Remuneration and social security | 454/9 | €12,678 | €10,025 | -€2,653 | -20.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €631 | €0 | -€631 | -100% |
| Remuneration, social security and pensions | 62 | €182,895 | €171,911 | -€10,984 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,679 | €110,323 | -€8,355 | -7.0% |
| Other operating charges | 640/8 | €4,291 | €2,580 | -€1,711 | -39.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €283,809 | €361,460 | +€77,651 | +27.4% |
| Operating profit (loss) | 9901 | -€22,056 | €76,645 | +€98,701 | |
| Financial income | 75/76B | €1,173 | €1,000 | -€173 | -14.7% |
| Recurring financial income | 75 | €1,173 | €1,000 | -€173 | -14.7% |
| Financial charges | 65/66B | €11,763 | €10,413 | -€1,351 | -11.5% |
| Recurring financial charges | 65 | €11,763 | €10,413 | -€1,351 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,646 | €67,233 | +€99,879 | |
| Income taxes | 67/77 | €678 | €26,187 | +€25,509 | +3,764% |
| Profit (loss) for the period | 9904 | -€33,324 | €41,046 | +€74,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,324 | €41,046 | +€74,370 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.