Accountancy Verslype: what changed
Accountancy Verslype
Largest movements
- Tangible fixed assets -€24,854
down €24,854 (-36.4%), from €68,319 to €43,465
of which Furniture and vehicles: -€24,773
- Receivables within one year +€18,286
up €18,286 (+95.9%), from €19,067 to €37,353
of which Other amounts receivable: +€29,755
- Cash +€5,741
up €5,741 (+189%), from €3,031 to €8,773
mainly Depreciation (+€30,755) and Other debts (+€14,169)
- Intangible fixed assets -€4,775
down €4,775 (-12.9%), from €36,995 to €32,220
- Other debts +€14,169
up €14,169 (+42.3%), from €33,524 to €47,693
- Short-term financial debts -€10,368
down €10,368 (-85.4%), from €12,141 to €1,773
- Trade debts -€7,952
down €7,952 (-28.0%), from €28,428 to €20,475
- Reserves -€1,451
down €1,451 (-4.2%), from €34,720 to €33,269
- Taxes +€11,542
up €11,542 (+281%), from €4,103 to €15,645
- Purchases and services -€11,503
down €11,503 (-16.1%), from €71,527 to €60,024
- Gross operating margin +€6,659
up €6,659 (+21.5%), from €30,982 to €37,641
- Turnover -€4,844
down €4,844 (-4.7%), from €102,509 to €97,665
- Financial charges +€1,552
up €1,552 (+22.9%), from €6,776 to €8,328
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,412 | €121,811 | -€5,602 | -4.4% |
| Fixed assets | 21/28 | €105,314 | €75,685 | -€29,629 | -28.1% |
| Intangible fixed assets | 21 | €36,995 | €32,220 | -€4,775 | -12.9% |
| Tangible fixed assets | 22/27 | €68,319 | €43,465 | -€24,854 | -36.4% |
| Plant, machinery and equipment | 23 | €1,545 | €1,465 | -€81 | -5.2% |
| Furniture and vehicles | 24 | €66,773 | €42,000 | -€24,773 | -37.1% |
| Current assets | 29/58 | €22,098 | €46,126 | +€24,027 | +109% |
| Amounts receivable within one year | 40/41 | €19,067 | €37,353 | +€18,286 | +95.9% |
| Trade receivables | 40 | €17,365 | €5,896 | -€11,469 | -66.0% |
| Other amounts receivable | 41 | €1,702 | €31,457 | +€29,755 | +1,748% |
| Cash at bank and in hand | 54/58 | €3,031 | €8,773 | +€5,741 | +189% |
| Total equity and liabilities | 10/49 | €127,412 | €121,811 | -€5,602 | -4.4% |
| Equity | 10/15 | €53,320 | €51,869 | -€1,451 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,720 | €33,269 | -€1,451 | -4.2% |
| Distributable reserves | 133 | €34,720 | €33,269 | -€1,451 | -4.2% |
| Amounts payable | 17/49 | €74,092 | €69,941 | -€4,151 | -5.6% |
| Amounts payable within one year | 42/48 | €74,092 | €69,941 | -€4,151 | -5.6% |
| Financial debts | 43 | €12,141 | €1,773 | -€10,368 | -85.4% |
| Credit institutions | 430/8 | €12,141 | €1,773 | -€10,368 | -85.4% |
| Trade debts | 44 | €28,428 | €20,475 | -€7,952 | -28.0% |
| Suppliers | 440/4 | €28,428 | €20,475 | -€7,952 | -28.0% |
| Other amounts payable | 47/48 | €33,524 | €47,693 | +€14,169 | +42.3% |
| Turnover | 70 | €102,509 | €97,665 | -€4,844 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,527 | €60,024 | -€11,503 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,970 | €30,755 | -€215 | -0.7% |
| Other operating charges | 640/8 | €3,532 | €2,250 | -€1,282 | -36.3% |
| Gross operating margin | 9900 | €30,982 | €37,641 | +€6,659 | +21.5% |
| Operating profit (loss) | 9901 | -€3,520 | €4,635 | +€8,156 | |
| Financial income | 75/76B | €17,860 | €17,886 | +€26 | +0.1% |
| Recurring financial income | 75 | €7 | €17,886 | +€17,879 | +255,421% |
| Non-recurring financial income | 76B | €17,853 | €17,886 | +€33 | +0.2% |
| Financial charges | 65/66B | €6,776 | €8,328 | +€1,552 | +22.9% |
| Recurring financial charges | 65 | €6,776 | €8,328 | +€1,552 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €7,564 | €14,194 | +€6,630 | +87.7% |
| Income taxes | 67/77 | €4,103 | €15,645 | +€11,542 | +281% |
| Profit (loss) for the period | 9904 | €3,461 | -€1,451 | -€4,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,461 | -€1,451 | -€4,912 |
Next steps
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 2 November 2026 via checked.be.