ZAKENKANTOOR HENGELHOEF: what changed
What changed
ZAKENKANTOOR HENGELHOEF
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€78,738
2024 · €82,183-€3,446
Equity
€1.5m
2024 · €1.5m-€7,862
Cash
€1.3m
2024 · €1.3m+€39,289
Balance sheet total
€1.5m
2024 · €1.6m-€35,272
Largest movements
Assets
- Intangible fixed assets -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Receivables within one year +€47,974
new in 2025: €47,974
of which Trade receivables: +€46,277
- Receivables after one year -€44,953
no longer reported in 2025 (was €44,953)
of which Trade receivables: -€43,611
- Cash +€39,289
up €39,289 (+3.1%), from €1.3m to €1.3m
mainly Depreciation (+€88,081) and Net result for the year (+€78,738)
- Tangible fixed assets -€28,099
down €28,099 (-18.6%), from €151,262 to €123,162
of which Furniture and vehicles: -€16,958
Equity and liabilities
- Tax, wage and social debts -€16,964
down €16,964 (-34.5%), from €49,118 to €32,153
of which Taxes: -€20,179
Income statement
- Staff costs +€45,194
up €45,194 (+59.1%), from €76,448 to €121,642
- Gross operating margin +€40,056
up €40,056 (+14.4%), from €278,768 to €318,825
- Depreciation +€6,255
up €6,255 (+7.6%), from €81,825 to €88,081
- Financial income +€5,648
up €5,648 (+123%), from €4,575 to €10,222
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
€82,183
Gross operating margin
+€40,056
Staff costs
-€45,194
Depreciation
-€6,255
Other operating charges
+€775
Financial income
+€5,648
Financial charges
-€234
Taxes
+€1,759
Result 2025
€78,738
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
+€145,465
Investment
-€9,981
Financing
-€96,196
Cash 2024
€1.3m
From operations (derived)
+€145,465
Net result for the year
+€78,738
Depreciation
+€88,081
Receivables after one year
+€44,953
Receivables within one year
-€47,974
Deferred charges and accrued income
-€517
Trade debts
-€850
Tax, wage and social debts
-€16,964
Investment (derived)
-€9,981
Investment in fixed assets (net)
-€9,981
Financing
-€96,196
Debts after one year
-€9,886
Current portion of long-term debt
+€306
Short-term financial debts
-€17
Contributions, distributions and other
-€86,599
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,581,001 | €1,545,728 | -€35,272 | -2.2% |
| Fixed assets | 21/28 | €251,262 | €173,162 | -€78,099 | -31.1% |
| Intangible fixed assets | 21 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Tangible fixed assets | 22/27 | €151,262 | €123,162 | -€28,099 | -18.6% |
| Land and buildings | 22 | €43,200 | €36,000 | -€7,200 | -16.7% |
| Plant, machinery and equipment | 23 | €3,127 | €986 | -€2,142 | -68.5% |
| Furniture and vehicles | 24 | €100,761 | €83,802 | -€16,958 | -16.8% |
| Other tangible fixed assets | 26 | €4,174 | €2,375 | -€1,799 | -43.1% |
| Current assets | 29/58 | €1,329,739 | €1,372,566 | +€42,827 | +3.2% |
| Amounts receivable after more than one year | 29 | €44,953 | - | -€44,953 | |
| Trade receivables | 290 | €43,611 | - | -€43,611 | |
| Other amounts receivable | 291 | €1,342 | - | -€1,342 | |
| Amounts receivable within one year | 40/41 | - | €47,974 | +€47,974 | |
| Trade receivables | 40 | - | €46,277 | +€46,277 | |
| Other amounts receivable | 41 | - | €1,697 | +€1,697 | |
| Cash at bank and in hand | 54/58 | €1,284,786 | €1,324,075 | +€39,289 | +3.1% |
| Deferred charges and accrued income | 490/1 | - | €517 | +€517 | |
| Total equity and liabilities | 10/49 | €1,581,001 | €1,545,728 | -€35,272 | -2.2% |
| Equity | 10/15 | €1,468,379 | €1,460,518 | -€7,862 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,449,787 | €1,441,926 | -€7,862 | -0.5% |
| Tax-exempt reserves | 132 | €34,244 | €34,244 | = | 0.0% |
| Distributable reserves | 133 | €1,415,543 | €1,407,682 | -€7,862 | -0.6% |
| Amounts payable | 17/49 | €112,621 | €85,211 | -€27,410 | -24.3% |
| Amounts payable after more than one year | 17 | €34,199 | €24,313 | -€9,886 | -28.9% |
| Financial debts | 170/4 | €34,199 | €24,313 | -€9,886 | -28.9% |
| Amounts payable within one year | 42/48 | €78,422 | €60,898 | -€17,525 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €9,580 | €9,886 | +€306 | +3.2% |
| Financial debts | 43 | €4,239 | €4,223 | -€17 | -0.4% |
| Credit institutions | 430/8 | €4,239 | €4,223 | -€17 | -0.4% |
| Trade debts | 44 | €14,357 | €13,507 | -€850 | -5.9% |
| Suppliers | 440/4 | €14,357 | €13,507 | -€850 | -5.9% |
| Taxes, remuneration and social security | 45 | €49,118 | €32,153 | -€16,964 | -34.5% |
| Taxes | 450/3 | €40,225 | €20,046 | -€20,179 | -50.2% |
| Remuneration and social security | 454/9 | €8,892 | €12,107 | +€3,215 | +36.2% |
| Other amounts payable | 47/48 | €1,129 | €1,129 | = | 0.0% |
| Non-recurring operating income | 76A | €16,500 | - | -€16,500 | |
| Remuneration, social security and pensions | 62 | €76,448 | €121,642 | +€45,194 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,825 | €88,081 | +€6,255 | +7.6% |
| Other operating charges | 640/8 | €5,402 | €4,627 | -€775 | -14.3% |
| Gross operating margin | 9900 | €278,768 | €318,825 | +€40,056 | +14.4% |
| Operating profit (loss) | 9901 | €115,093 | €104,475 | -€10,618 | -9.2% |
| Financial income | 75/76B | €4,575 | €10,222 | +€5,648 | +123% |
| Recurring financial income | 75 | €4,575 | €10,222 | +€5,648 | +123% |
| Financial charges | 65/66B | €1,761 | €1,996 | +€234 | +13.3% |
| Recurring financial charges | 65 | €1,761 | €1,996 | +€234 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €117,906 | €112,702 | -€5,204 | -4.4% |
| Income taxes | 67/77 | €35,723 | €33,964 | -€1,759 | -4.9% |
| Profit (loss) for the period | 9904 | €82,183 | €78,738 | -€3,446 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,183 | €78,738 | -€3,446 | -4.2% |
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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 3 November 2026 via checked.be.