FIGER: 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.
What changed
FIGER
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€469,542
2024 · -€37,017+€506,559
Equity
€950,537
2024 · €480,995+€469,542
Cash
€5,837
2024 · €7,589-€1,752
Balance sheet total
€1.6m
2024 · €1.1m+€508,401
Largest movements
Assets
- Deferred charges and accrued income +€527,871
up €527,871 (+43,340%), from €1,218 to €529,089
- Tangible fixed assets -€16,535
down €16,535 (-1.5%), from €1.1m to €1.1m
of which Land and buildings: -€15,386
Equity and liabilities
- Profit (loss) carried forward +€466,073
up €466,073, from -€157,356 to €308,717
- Other debts +€46,187
up €46,187 (+24,207%), from €191 to €46,378
- Debts after one year -€17,373
down €17,373 (-3.1%), from €555,977 to €538,604
of which Financial debts: -€17,373
Income statement
- Gross operating margin +€489,282
up €489,282 (+1,557%), from €31,432 to €520,714
- Depreciation -€17,021
down €17,021 (-28.9%), from €58,874 to €41,853
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.
Result 2024
-€37,017
Gross operating margin
+€489,282
Depreciation
+€17,021
Other operating charges
-€55
Financial income
+€0
Financial charges
+€311
Result 2025
€469,542
raises the resultlowers the result
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.
From operations
+€40,575
Investment
-€25,318
Financing
-€17,009
Cash 2024
€7,589
From operations (derived)
+€40,575
Net result for the year
+€469,542
Depreciation
+€41,853
Receivables within one year
+€1,183
Deferred charges and accrued income
-€527,871
Provisions
-€2,516
Trade debts
+€14,562
Other debts
+€46,187
Accrued charges and deferred income
-€2,366
Investment (derived)
-€25,318
Investment in fixed assets (net)
-€25,318
Financing
-€17,009
Debts after one year
-€17,373
Current portion of long-term debt
+€364
Cash 2025
€5,837
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,113,321 | €1,621,722 | +€508,401 | +45.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,102,018 | €1,085,483 | -€16,535 | -1.5% |
| Tangible fixed assets | 22/27 | €1,102,018 | €1,085,483 | -€16,535 | -1.5% |
| Land and buildings | 22 | €1,098,860 | €1,083,474 | -€15,386 | -1.4% |
| Furniture and vehicles | 24 | €1,429 | €857 | -€573 | -40.1% |
| Other tangible fixed assets | 26 | €1,729 | €1,153 | -€576 | -33.3% |
| Current assets | 29/58 | €11,303 | €536,239 | +€524,936 | +4,644% |
| Amounts receivable within one year | 40/41 | €2,496 | €1,313 | -€1,183 | -47.4% |
| Trade receivables | 40 | €1,183 | - | -€1,183 | |
| Other amounts receivable | 41 | €1,313 | €1,313 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,589 | €5,837 | -€1,752 | -23.1% |
| Deferred charges and accrued income | 490/1 | €1,218 | €529,089 | +€527,871 | +43,340% |
| Total equity and liabilities | 10/49 | €1,113,321 | €1,621,722 | +€508,401 | +45.7% |
| Equity | 10/15 | €480,995 | €950,537 | +€469,542 | +97.6% |
| Contributions | 10/11 | €125,186 | €125,186 | = | 0.0% |
| Capital | 10 | €125,186 | €125,186 | = | 0.0% |
| Issued capital | 100 | €125,186 | €125,186 | = | 0.0% |
| Revaluation surpluses | 12 | €257,400 | €249,600 | -€7,800 | -3.0% |
| Reserves | 13 | €255,765 | €267,034 | +€11,270 | +4.4% |
| Non-distributable reserves | 130/1 | €3,719 | €12,519 | +€8,800 | +237% |
| Legal reserve | 130 | €3,719 | €12,519 | +€8,800 | +237% |
| Tax-exempt reserves | 132 | €109,212 | €103,882 | -€5,330 | -4.9% |
| Distributable reserves | 133 | €142,834 | €150,634 | +€7,800 | +5.5% |
| Profit (loss) carried forward | 14 | -€157,356 | €308,717 | +€466,073 | |
| Provisions and deferred taxes | 16 | €50,152 | €47,636 | -€2,516 | -5.0% |
| Deferred taxes | 168 | €50,152 | €47,636 | -€2,516 | -5.0% |
| Amounts payable | 17/49 | €582,175 | €623,549 | +€41,374 | +7.1% |
| Amounts payable after more than one year | 17 | €555,977 | €538,604 | -€17,373 | -3.1% |
| Financial debts | 170/4 | €555,327 | €537,954 | -€17,373 | -3.1% |
| Other amounts payable | 178/9 | €650 | €650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,685 | €84,798 | +€61,113 | +258% |
| Current portion of amounts payable after more than one year | 42 | €17,009 | €17,373 | +€364 | +2.1% |
| Trade debts | 44 | €6,485 | €21,047 | +€14,562 | +225% |
| Suppliers | 440/4 | €6,485 | €21,047 | +€14,562 | +225% |
| Other amounts payable | 47/48 | €191 | €46,378 | +€46,187 | +24,207% |
| Accrued charges and deferred income | 492/3 | €2,513 | €147 | -€2,366 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,874 | €41,853 | -€17,021 | -28.9% |
| Other operating charges | 640/8 | €4,810 | €4,865 | +€55 | +1.1% |
| Gross operating margin | 9900 | €31,432 | €520,714 | +€489,282 | +1,557% |
| Operating profit (loss) | 9901 | -€32,252 | €473,996 | +€506,248 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,281 | €6,969 | -€311 | -4.3% |
| Recurring financial charges | 65 | €7,281 | €6,969 | -€311 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,533 | €467,027 | +€506,559 | |
| Transfer from deferred taxes | 780 | €2,516 | €2,516 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€37,017 | €469,542 | +€506,559 | |
| Transfer from tax-exempt reserves | 789 | €5,330 | €5,330 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,686 | €474,873 | +€506,559 |
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 17 October 2026 via checked.be.