VERZEKERINGEN SOMERS: what changed
What changed
VERZEKERINGEN SOMERS
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€69,171
2025 · €50,307+€18,864
Equity
€647,256
2025 · €578,085+€69,171
Cash
€165,703
2025 · €97,713+€67,990
Balance sheet total
€786,598
2025 · €740,512+€46,085
Largest movements
Assets
- Cash +€67,990
up €67,990 (+69.6%), from €97,713 to €165,703
mainly Net result for the year (+€69,171) and Receivables within one year (+€26,538)
- Receivables within one year -€26,538
down €26,538 (-19.4%), from €137,104 to €110,566
of which Other amounts receivable: -€28,810
Equity and liabilities
- Reserves +€69,171
up €69,171 (+12.1%), from €571,885 to €641,056
of which Distributable reserves: +€72,634
- Debts after one year -€22,069
down €22,069 (-21.8%), from €101,375 to €79,305
Income statement
- Other operating charges -€242,616
down €242,616 (-98.8%), from €245,550 to €2,934
- Write-downs +€220,649
no longer reported in 2026 (was -€220,649)
- Gross operating margin +€16,797
up €16,797 (+10.5%), from €159,548 to €176,345
- Staff costs +€16,728
up €16,728 (+46.1%), from €36,308 to €53,037
- Taxes +€3,358
up €3,358 (+13.2%), from €25,498 to €28,856
Change in the result, 2025 to 2026
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 2025
€50,307
Gross operating margin
+€16,797
Staff costs
-€16,728
Depreciation
-€2,537
Write-downs
-€220,649
Other operating charges
+€242,616
Other operating items
-€466
Financial income
+€1,184
Financial charges
+€2,005
Taxes
-€3,358
Result 2026
€69,171
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€114,023
Investment
-€23,558
Financing
-€22,476
Cash 2025
€97,713
From operations (derived)
+€114,023
Net result for the year
+€69,171
Depreciation
+€20,214
Receivables within one year
+€26,538
Deferred charges and accrued income
-€1,291
Provisions
-€1,625
Trade debts
-€562
Tax, wage and social debts
+€1,578
Investment (derived)
-€23,558
Investment in fixed assets (net)
-€23,558
Financing
-€22,476
Debts after one year
-€22,069
Current portion of long-term debt
-€407
Cash 2026
€165,703
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,512 | €786,598 | +€46,085 | +6.2% |
| Fixed assets | 21/28 | €201,943 | €205,286 | +€3,344 | +1.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €201,943 | €205,286 | +€3,344 | +1.7% |
| Land and buildings | 22 | €190,106 | €177,724 | -€12,383 | -6.5% |
| Plant, machinery and equipment | 23 | €6,224 | €9,606 | +€3,382 | +54.3% |
| Furniture and vehicles | 24 | €5,612 | €17,957 | +€12,345 | +220% |
| Current assets | 29/58 | €538,570 | €581,311 | +€42,742 | +7.9% |
| Amounts receivable within one year | 40/41 | €137,104 | €110,566 | -€26,538 | -19.4% |
| Trade receivables | 40 | €49,475 | €51,747 | +€2,271 | +4.6% |
| Other amounts receivable | 41 | €87,629 | €58,819 | -€28,810 | -32.9% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,713 | €165,703 | +€67,990 | +69.6% |
| Deferred charges and accrued income | 490/1 | €3,752 | €5,043 | +€1,291 | +34.4% |
| Total equity and liabilities | 10/49 | €740,512 | €786,598 | +€46,085 | +6.2% |
| Equity | 10/15 | €578,085 | €647,256 | +€69,171 | +12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €571,885 | €641,056 | +€69,171 | +12.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,318 | €13,855 | -€3,464 | -20.0% |
| Distributable reserves | 133 | €552,707 | €625,341 | +€72,634 | +13.1% |
| Provisions and deferred taxes | 16 | €8,124 | €6,499 | -€1,625 | -20.0% |
| Deferred taxes | 168 | €8,124 | €6,499 | -€1,625 | -20.0% |
| Amounts payable | 17/49 | €154,303 | €132,843 | -€21,461 | -13.9% |
| Amounts payable after more than one year | 17 | €101,375 | €79,305 | -€22,069 | -21.8% |
| Financial debts | 170/4 | €101,375 | €79,305 | -€22,069 | -21.8% |
| Amounts payable within one year | 42/48 | €52,778 | €53,387 | +€609 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €22,476 | €22,069 | -€407 | -1.8% |
| Trade debts | 44 | €12,454 | €11,892 | -€562 | -4.5% |
| Suppliers | 440/4 | €12,454 | €11,892 | -€562 | -4.5% |
| Taxes, remuneration and social security | 45 | €17,848 | €19,426 | +€1,578 | +8.8% |
| Taxes | 450/3 | €14,104 | €13,177 | -€927 | -6.6% |
| Remuneration and social security | 454/9 | €3,744 | €6,249 | +€2,504 | +66.9% |
| Accrued charges and deferred income | 492/3 | €151 | €151 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,308 | €53,037 | +€16,728 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,677 | €20,214 | +€2,537 | +14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€220,649 | - | +€220,649 | |
| Other operating charges | 640/8 | €245,550 | €2,934 | -€242,616 | -98.8% |
| Non-recurring operating charges | 66A | - | €466 | +€466 | |
| Gross operating margin | 9900 | €159,548 | €176,345 | +€16,797 | +10.5% |
| Operating profit (loss) | 9901 | €80,662 | €99,694 | +€19,032 | +23.6% |
| Financial income | 75/76B | €7,111 | €8,295 | +€1,184 | +16.7% |
| Recurring financial income | 75 | €7,111 | €8,295 | +€1,184 | +16.7% |
| Financial charges | 65/66B | €13,592 | €11,587 | -€2,005 | -14.8% |
| Recurring financial charges | 65 | €13,592 | €11,587 | -€2,005 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €74,181 | €96,402 | +€22,221 | +30.0% |
| Transfer from deferred taxes | 780 | €1,625 | €1,625 | = | 0.0% |
| Income taxes | 67/77 | €25,498 | €28,856 | +€3,358 | +13.2% |
| Profit (loss) for the period | 9904 | €50,307 | €69,171 | +€18,864 | +37.5% |
| Transfer from tax-exempt reserves | 789 | €3,464 | €3,464 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,771 | €72,634 | +€18,864 | +35.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.