WILLAERT - BEUSELINCK: what changed
What changed
WILLAERT - BEUSELINCK
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€23,746
2024 · €69,496-€45,750
Equity
€603,309
2024 · €579,563+€23,746
Cash
€173,346
2024 · €164,508+€8,837
Balance sheet total
€660,714
2024 · €666,232-€5,518
Largest movements
Assets
- Tangible fixed assets -€12,975
down €12,975 (-3.8%), from €344,927 to €331,951
of which Land and buildings: -€15,836
- Cash +€8,837
up €8,837 (+5.4%), from €164,508 to €173,346
mainly Net result for the year (+€23,746) and Depreciation (+€16,691)
Equity and liabilities
- Profit (loss) carried forward +€23,906
up €23,906 (+4.8%), from €503,124 to €527,030
- Tax, wage and social debts -€18,584
down €18,584 (-98.2%), from €18,920 to €335
- Trade debts -€9,665
down €9,665 (-26.1%), from €36,966 to €27,302
Income statement
- Gross operating margin -€77,923
down €77,923 (-57.0%), from €136,613 to €58,690
- Taxes -€17,144
down €17,144 (-65.6%), from €26,132 to €8,988
- Other operating charges -€7,666
down €7,666 (-47.6%), from €16,114 to €8,448
- Staff costs -€7,475
down €7,475 (-99.9%), from €7,485 to €11
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
€69,496
Gross operating margin
-€77,923
Staff costs
+€7,475
Depreciation
-€394
Other operating charges
+€7,666
Financial income
+€241
Financial charges
+€42
Taxes
+€17,144
Result 2025
€23,746
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
+€12,553
Investment
-€3,716
Financing
€0
Cash 2024
€164,508
From operations (derived)
+€12,553
Net result for the year
+€23,746
Depreciation
+€16,691
Receivables within one year
+€4,411
Deferred charges and accrued income
-€3,031
Provisions
-€53
Trade debts
-€9,665
Tax, wage and social debts
-€18,584
Other debts
-€1,967
Accrued charges and deferred income
+€1,005
Investment (derived)
-€3,716
Investment in fixed assets (net)
-€3,716
Cash 2025
€173,346
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,232 | €660,714 | -€5,518 | -0.8% |
| Fixed assets | 21/28 | €344,927 | €331,951 | -€12,975 | -3.8% |
| Tangible fixed assets | 22/27 | €344,927 | €331,951 | -€12,975 | -3.8% |
| Land and buildings | 22 | €343,677 | €327,841 | -€15,836 | -4.6% |
| Plant, machinery and equipment | 23 | €113 | €2,054 | +€1,941 | +1,717% |
| Furniture and vehicles | 24 | €1,137 | €2,056 | +€919 | +80.9% |
| Current assets | 29/58 | €321,305 | €328,762 | +€7,457 | +2.3% |
| Stocks and contracts in progress | 3 | €119,789 | €119,789 | = | 0.0% |
| Stocks | 30/36 | €119,789 | €119,789 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,705 | €5,294 | -€4,411 | -45.4% |
| Trade receivables | 40 | €750 | €1,789 | +€1,039 | +139% |
| Other amounts receivable | 41 | €8,955 | €3,505 | -€5,450 | -60.9% |
| Cash at bank and in hand | 54/58 | €164,508 | €173,346 | +€8,837 | +5.4% |
| Deferred charges and accrued income | 490/1 | €27,303 | €30,334 | +€3,031 | +11.1% |
| Total equity and liabilities | 10/49 | €666,232 | €660,714 | -€5,518 | -0.8% |
| Equity | 10/15 | €579,563 | €603,309 | +€23,746 | +4.1% |
| 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 | €14,939 | €14,779 | -€160 | -1.1% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,939 | €2,779 | -€160 | -5.5% |
| Profit (loss) carried forward | 14 | €503,124 | €527,030 | +€23,906 | +4.8% |
| Provisions and deferred taxes | 16 | €980 | €926 | -€53 | -5.5% |
| Deferred taxes | 168 | €980 | €926 | -€53 | -5.5% |
| Amounts payable | 17/49 | €85,689 | €56,478 | -€29,211 | -34.1% |
| Amounts payable within one year | 42/48 | €85,559 | €55,343 | -€30,216 | -35.3% |
| Trade debts | 44 | €36,966 | €27,302 | -€9,665 | -26.1% |
| Suppliers | 440/4 | €36,966 | €27,302 | -€9,665 | -26.1% |
| Taxes, remuneration and social security | 45 | €18,920 | €335 | -€18,584 | -98.2% |
| Taxes | 450/3 | €18,920 | €335 | -€18,584 | -98.2% |
| Other amounts payable | 47/48 | €29,673 | €27,707 | -€1,967 | -6.6% |
| Accrued charges and deferred income | 492/3 | €130 | €1,135 | +€1,005 | +773% |
| Non-recurring operating income | 76A | €100,418 | - | -€100,418 | |
| Remuneration, social security and pensions | 62 | €7,485 | €11 | -€7,475 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,297 | €16,691 | +€394 | +2.4% |
| Other operating charges | 640/8 | €16,114 | €8,448 | -€7,666 | -47.6% |
| Gross operating margin | 9900 | €136,613 | €58,690 | -€77,923 | -57.0% |
| Operating profit (loss) | 9901 | €96,717 | €33,540 | -€63,177 | -65.3% |
| Financial income | 75/76B | €98 | €339 | +€241 | +247% |
| Recurring financial income | 75 | €98 | €339 | +€241 | +247% |
| Financial charges | 65/66B | €1,241 | €1,199 | -€42 | -3.4% |
| Recurring financial charges | 65 | €1,241 | €1,199 | -€42 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €95,574 | €32,680 | -€62,894 | -65.8% |
| Transfer from deferred taxes | 780 | €53 | €53 | = | 0.0% |
| Income taxes | 67/77 | €26,132 | €8,988 | -€17,144 | -65.6% |
| Profit (loss) for the period | 9904 | €69,496 | €23,746 | -€45,750 | -65.8% |
| Transfer from tax-exempt reserves | 789 | €160 | €160 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,656 | €23,906 | -€45,750 | -65.7% |
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.