VERZEKERINGEN BARREZEELE: 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.
VERZEKERINGEN BARREZEELE
Largest movements
- Tangible fixed assets +€60,965
up €60,965 (+25,297%), from €241 to €61,206
of which Furniture and vehicles: +€43,353
- Cash -€30,267
down €30,267 (-49.7%), from €60,930 to €30,663
mainly Investment in fixed assets (net) (-€65,494) and Receivables within one year (-€6,025)
- Receivables within one year +€6,025
up €6,025 (+12.6%), from €47,755 to €53,780
- Trade debts +€14,517
up €14,517 (+1,359%), from €1,068 to €15,585
- Reserves +€14,048
up €14,048 (+16.4%), from €85,436 to €99,484
of which Distributable reserves: +€14,048
- Other debts +€6,479
up €6,479 (+194%), from €3,344 to €9,823
- Tax, wage and social debts +€2,550
up €2,550 (+139%), from €1,832 to €4,382
- Gross operating margin +€12,964
up €12,964 (+147%), from €8,843 to €21,807
- Depreciation -€2,788
down €2,788 (-38.1%), from €7,317 to €4,529
- Taxes +€718
up €718 (+39.2%), from €1,832 to €2,550
- Purchases and services -€437
down €437 (-0.6%), from €70,196 to €69,759
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 | €110,272 | €147,866 | +€37,594 | +34.1% |
| Fixed assets | 21/28 | €241 | €61,206 | +€60,965 | +25,297% |
| Tangible fixed assets | 22/27 | €241 | €61,206 | +€60,965 | +25,297% |
| Plant, machinery and equipment | 23 | €241 | €17,853 | +€17,612 | +7,308% |
| Furniture and vehicles | 24 | - | €43,353 | +€43,353 | |
| Current assets | 29/58 | €110,031 | €86,660 | -€23,371 | -21.2% |
| Amounts receivable within one year | 40/41 | €47,755 | €53,780 | +€6,025 | +12.6% |
| Other amounts receivable | 41 | €47,755 | €53,780 | +€6,025 | +12.6% |
| Cash at bank and in hand | 54/58 | €60,930 | €30,663 | -€30,267 | -49.7% |
| Deferred charges and accrued income | 490/1 | €1,346 | €2,217 | +€871 | +64.7% |
| Total equity and liabilities | 10/49 | €110,272 | €147,866 | +€37,594 | +34.1% |
| Equity | 10/15 | €104,028 | €118,076 | +€14,048 | +13.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €85,436 | €99,484 | +€14,048 | +16.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,944 | €2,944 | = | 0.0% |
| Distributable reserves | 133 | €80,633 | €94,681 | +€14,048 | +17.4% |
| Amounts payable | 17/49 | €6,244 | €29,790 | +€23,546 | +377% |
| Amounts payable within one year | 42/48 | €6,244 | €29,790 | +€23,546 | +377% |
| Trade debts | 44 | €1,068 | €15,585 | +€14,517 | +1,359% |
| Suppliers | 440/4 | €1,068 | €15,585 | +€14,517 | +1,359% |
| Taxes, remuneration and social security | 45 | €1,832 | €4,382 | +€2,550 | +139% |
| Taxes | 450/3 | €1,832 | €4,382 | +€2,550 | +139% |
| Other amounts payable | 47/48 | €3,344 | €9,823 | +€6,479 | +194% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,196 | €69,759 | -€437 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,317 | €4,529 | -€2,788 | -38.1% |
| Other operating charges | 640/8 | €494 | €471 | -€23 | -4.7% |
| Non-recurring operating charges | 66A | €209 | €0 | -€209 | -100% |
| Gross operating margin | 9900 | €8,843 | €21,807 | +€12,964 | +147% |
| Operating profit (loss) | 9901 | €823 | €16,807 | +€15,984 | +1,942% |
| Financial charges | 65/66B | €208 | €208 | = | 0.0% |
| Recurring financial charges | 65 | €208 | €208 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €615 | €16,599 | +€15,984 | +2,599% |
| Income taxes | 67/77 | €1,832 | €2,550 | +€718 | +39.2% |
| Profit (loss) for the period | 9904 | -€1,217 | €14,049 | +€15,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,217 | €14,049 | +€15,266 |
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 20 October 2026 via checked.be.