VANBREDA DEKERF: what changed
What changed
VANBREDA DEKERF
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€428,413
2024 · €352,125+€76,289
Equity
€1.9m
2024 · €1.8m+€85,683
Cash
€1.1m
2024 · €528,788+€601,981
Balance sheet total
€2.5m
2024 · €2.0m+€504,725
Largest movements
Assets
- Cash +€601,981
up €601,981 (+114%), from €528,788 to €1.1m
mainly Net result for the year (+€428,413) and Other debts (+€341,024)
- Tangible fixed assets -€79,666
down €79,666 (-21.3%), from €373,328 to €293,662
of which Furniture and vehicles: -€47,448
Equity and liabilities
- Other debts +€341,024
up €341,024 (+19,980%), from €1,707 to €342,731
- Reserves +€85,683
up €85,683 (+4.9%), from €1.7m to €1.8m
of which Distributable reserves: +€85,683
- Tax, wage and social debts +€59,107
up €59,107 (+163%), from €36,192 to €95,299
of which Remuneration and social security: +€62,721
- Accrued charges and deferred income +€32,838
up €32,838 (+58.8%), from €55,803 to €88,641
Income statement
- Gross operating margin +€366,571
up €366,571 (+46.9%), from €780,883 to €1.1m
- Staff costs +€259,038
up €259,038 (+105%), from €245,556 to €504,593
- Taxes +€47,462
up €47,462 (+42.1%), from €112,786 to €160,248
- Depreciation -€12,425
down €12,425 (-14.8%), from €83,900 to €71,475
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
€352,125
Gross operating margin
+€366,571
Staff costs
-€259,038
Depreciation
+€12,425
Other operating charges
-€2,386
Other operating items
+€552
Financial income
+€6,308
Financial charges
-€681
Taxes
-€47,462
Result 2025
€428,413
raises the resultlowers the resultnot broken down further in the accounts
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
+€943,255
Investment
+€8,191
Financing
-€349,466
Cash 2024
€528,788
From operations (derived)
+€943,255
Net result for the year
+€428,413
Depreciation
+€71,475
Receivables after one year
-€3,740
Receivables within one year
+€16,496
Deferred charges and accrued income
+€4,833
Trade debts
-€7,191
Tax, wage and social debts
+€59,107
Other debts
+€341,024
Accrued charges and deferred income
+€32,838
Investment (derived)
+€8,191
Investment in fixed assets (net)
+€8,191
Financing
-€349,466
Debts after one year
-€4,072
Current portion of long-term debt
-€2,663
Contributions, distributions and other
-€342,731
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,953,097 | €2,457,821 | +€504,725 | +25.8% |
| Fixed assets | 21/28 | €373,328 | €293,662 | -€79,666 | -21.3% |
| Tangible fixed assets | 22/27 | €373,328 | €293,662 | -€79,666 | -21.3% |
| Plant, machinery and equipment | 23 | €33,754 | €27,653 | -€6,101 | -18.1% |
| Furniture and vehicles | 24 | €97,316 | €49,868 | -€47,448 | -48.8% |
| Other tangible fixed assets | 26 | €242,258 | €216,142 | -€26,117 | -10.8% |
| Current assets | 29/58 | €1,579,768 | €2,164,159 | +€584,391 | +37.0% |
| Amounts receivable after more than one year | 29 | €513,760 | €517,500 | +€3,740 | +0.7% |
| Other amounts receivable | 291 | €513,760 | €517,500 | +€3,740 | +0.7% |
| Amounts receivable within one year | 40/41 | €523,287 | €506,791 | -€16,496 | -3.2% |
| Trade receivables | 40 | €465,359 | €456,383 | -€8,976 | -1.9% |
| Other amounts receivable | 41 | €57,928 | €50,408 | -€7,520 | -13.0% |
| Cash at bank and in hand | 54/58 | €528,788 | €1,130,769 | +€601,981 | +114% |
| Deferred charges and accrued income | 490/1 | €13,933 | €9,100 | -€4,833 | -34.7% |
| Total equity and liabilities | 10/49 | €1,953,097 | €2,457,821 | +€504,725 | +25.8% |
| Equity | 10/15 | €1,792,480 | €1,878,162 | +€85,683 | +4.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,730,980 | €1,816,662 | +€85,683 | +4.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,724,830 | €1,810,512 | +€85,683 | +5.0% |
| Amounts payable | 17/49 | €160,617 | €579,659 | +€419,042 | +261% |
| Amounts payable after more than one year | 17 | €10,484 | €6,412 | -€4,072 | -38.8% |
| Financial debts | 170/4 | €10,484 | €6,412 | -€4,072 | -38.8% |
| Amounts payable within one year | 42/48 | €94,330 | €484,607 | +€390,277 | +414% |
| Current portion of amounts payable after more than one year | 42 | €6,735 | €4,072 | -€2,663 | -39.5% |
| Trade debts | 44 | €49,696 | €42,505 | -€7,191 | -14.5% |
| Suppliers | 440/4 | €49,696 | €42,505 | -€7,191 | -14.5% |
| Taxes, remuneration and social security | 45 | €36,192 | €95,299 | +€59,107 | +163% |
| Taxes | 450/3 | €5,014 | €1,399 | -€3,615 | -72.1% |
| Remuneration and social security | 454/9 | €31,178 | €93,899 | +€62,721 | +201% |
| Other amounts payable | 47/48 | €1,707 | €342,731 | +€341,024 | +19,980% |
| Accrued charges and deferred income | 492/3 | €55,803 | €88,641 | +€32,838 | +58.8% |
| Non-recurring operating income | 76A | €198 | €11,463 | +€11,265 | +5,697% |
| Remuneration, social security and pensions | 62 | €245,556 | €504,593 | +€259,038 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,900 | €71,475 | -€12,425 | -14.8% |
| Other operating charges | 640/8 | €762 | €3,148 | +€2,386 | +313% |
| Non-recurring operating charges | 66A | €552 | - | -€552 | |
| Gross operating margin | 9900 | €780,883 | €1,147,454 | +€366,571 | +46.9% |
| Operating profit (loss) | 9901 | €450,114 | €568,238 | +€118,124 | +26.2% |
| Financial income | 75/76B | €16,141 | €22,449 | +€6,308 | +39.1% |
| Recurring financial income | 75 | €16,141 | €22,449 | +€6,308 | +39.1% |
| Financial charges | 65/66B | €1,344 | €2,025 | +€681 | +50.7% |
| Recurring financial charges | 65 | €1,344 | €2,025 | +€681 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €464,911 | €588,662 | +€123,751 | +26.6% |
| Income taxes | 67/77 | €112,786 | €160,248 | +€47,462 | +42.1% |
| Profit (loss) for the period | 9904 | €352,125 | €428,413 | +€76,289 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €352,125 | €428,413 | +€76,289 | +21.7% |
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 7 November 2026 via checked.be.