Vincent Justin Assurances: 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.
Vincent Justin Assurances
Largest movements
- Receivables within one year -€84,699
down €84,699 (-33.1%), from €256,240 to €171,541
of which Other amounts receivable: -€84,699
- Reserves -€223,000
down €223,000 (-95.2%), from €234,200 to €11,200
of which Distributable reserves: -€223,000
- Other debts +€127,701
new in 2025: €127,701
- Tax, wage and social debts +€11,150
up €11,150 (+298%), from €3,742 to €14,892
- Other operating charges -€1,700
no longer reported in 2025 (was €1,700)
- Gross operating margin +€191
up €191 (+31.9%), from -€600 to -€409
- Financial charges +€18
up €18 (+14.8%), from €121 to €139
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,932 | €195,236 | -€84,696 | -30.3% |
| Fixed assets | 21/28 | €23,682 | €23,682 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,182 | €10,182 | = | 0.0% |
| Land and buildings | 22 | €10,182 | €10,182 | = | 0.0% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €256,250 | €171,554 | -€84,696 | -33.1% |
| Amounts receivable within one year | 40/41 | €256,240 | €171,541 | -€84,699 | -33.1% |
| Trade receivables | 40 | €51,500 | €51,500 | = | 0.0% |
| Other amounts receivable | 41 | €204,740 | €120,041 | -€84,699 | -41.4% |
| Current investments | 50/53 | €10 | €13 | +€3 | +25.4% |
| Total equity and liabilities | 10/49 | €279,932 | €195,236 | -€84,696 | -30.3% |
| Equity | 10/15 | €276,190 | €52,642 | -€223,547 | -80.9% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Capital | 10 | €32,000 | €32,000 | = | 0.0% |
| Issued capital | 100 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €234,200 | €11,200 | -€223,000 | -95.2% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Legal reserve | 130 | €3,200 | €3,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €223,000 | - | -€223,000 | |
| Profit (loss) carried forward | 14 | €9,990 | €9,442 | -€547 | -5.5% |
| Amounts payable | 17/49 | €3,742 | €142,593 | +€138,851 | +3,710% |
| Amounts payable within one year | 42/48 | €3,742 | €142,593 | +€138,851 | +3,710% |
| Taxes, remuneration and social security | 45 | €3,742 | €14,892 | +€11,150 | +298% |
| Taxes | 450/3 | €3,742 | €14,892 | +€11,150 | +298% |
| Other amounts payable | 47/48 | - | €127,701 | +€127,701 | |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €1,700 | - | -€1,700 | |
| Gross operating margin | 9900 | -€600 | -€409 | +€191 | +31.9% |
| Operating profit (loss) | 9901 | -€2,300 | -€409 | +€1,891 | +82.2% |
| Financial charges | 65/66B | €121 | €139 | +€18 | +14.8% |
| Recurring financial charges | 65 | €121 | €139 | +€18 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,421 | -€547 | +€1,873 | +77.4% |
| Profit (loss) for the period | 9904 | -€2,421 | -€547 | +€1,873 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,421 | -€547 | +€1,873 | +77.4% |
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 27 October 2026 via checked.be.