AN VERWIMP: 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.
AN VERWIMP
Largest movements
- Deferred charges and accrued income +€11,268
up €11,268, from €0 to €11,268
- Tangible fixed assets +€7,065
up €7,065 (+312%), from €2,266 to €9,332
of which Furniture and vehicles: +€7,307
- Receivables within one year -€4,160
down €4,160 (-71.9%), from €5,785 to €1,625
of which Trade receivables: -€4,621
- Cash -€2,791
down €2,791 (-20.4%), from €13,651 to €10,860
mainly Deferred charges and accrued income (-€11,268) and Investment in fixed assets (net) (-€9,143)
- Reserves +€14,686
up €14,686 (+202%), from €7,253 to €21,939
- Current portion of long-term debt +€4,903
new in 2025: €4,903
- Tax, wage and social debts -€4,204
down €4,204 (-100%), from €4,204 to €0
- Trade debts -€3,971
down €3,971 (-99.8%), from €3,980 to €8
- Debts after one year +€3,235
new in 2025: €3,235
- Gross operating margin +€12,470
up €12,470 (+91.3%), from €13,660 to €26,130
- Taxes +€1,918
up €1,918 (+50.0%), from €3,836 to €5,753
- Financial charges +€1,742
up €1,742 (+251%), from €695 to €2,437
- Depreciation +€769
up €769 (+58.8%), from €1,308 to €2,077
- Other operating charges +€608
up €608 (+107%), from €569 to €1,177
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,702 | €33,085 | +€11,383 | +52.5% |
| Fixed assets | 21/28 | €2,266 | €9,332 | +€7,065 | +312% |
| Tangible fixed assets | 22/27 | €2,266 | €9,332 | +€7,065 | +312% |
| Land and buildings | 22 | - | €1,066 | +€1,066 | |
| Plant, machinery and equipment | 23 | €2,266 | €958 | -€1,308 | -57.7% |
| Furniture and vehicles | 24 | - | €7,307 | +€7,307 | |
| Current assets | 29/58 | €19,436 | €23,753 | +€4,318 | +22.2% |
| Amounts receivable within one year | 40/41 | €5,785 | €1,625 | -€4,160 | -71.9% |
| Trade receivables | 40 | €4,621 | €0 | -€4,621 | -100% |
| Other amounts receivable | 41 | €1,164 | €1,625 | +€461 | +39.6% |
| Cash at bank and in hand | 54/58 | €13,651 | €10,860 | -€2,791 | -20.4% |
| Deferred charges and accrued income | 490/1 | €0 | €11,268 | +€11,268 | |
| Total equity and liabilities | 10/49 | €21,702 | €33,085 | +€11,383 | +52.5% |
| Equity | 10/15 | €10,253 | €24,939 | +€14,686 | +143% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,253 | €21,939 | +€14,686 | +202% |
| Distributable reserves | 133 | €7,253 | €21,939 | +€14,686 | +202% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,449 | €8,146 | -€3,303 | -28.9% |
| Amounts payable after more than one year | 17 | - | €3,235 | +€3,235 | |
| Financial debts | 170/4 | - | €3,235 | +€3,235 | |
| Amounts payable within one year | 42/48 | €11,061 | €4,911 | -€6,150 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,903 | +€4,903 | |
| Trade debts | 44 | €3,980 | €8 | -€3,971 | -99.8% |
| Suppliers | 440/4 | €3,980 | €8 | -€3,971 | -99.8% |
| Taxes, remuneration and social security | 45 | €4,204 | €0 | -€4,204 | -100% |
| Taxes | 450/3 | €4,204 | €0 | -€4,204 | -100% |
| Other amounts payable | 47/48 | €2,878 | €0 | -€2,878 | -100% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €2,077 | +€769 | +58.8% |
| Other operating charges | 640/8 | €569 | €1,177 | +€608 | +107% |
| Gross operating margin | 9900 | €13,660 | €26,130 | +€12,470 | +91.3% |
| Operating profit (loss) | 9901 | €11,783 | €22,876 | +€11,092 | +94.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €695 | €2,437 | +€1,742 | +251% |
| Recurring financial charges | 65 | €695 | €2,437 | +€1,742 | +251% |
| Profit (loss) for the period before taxes | 9903 | €11,089 | €20,439 | +€9,351 | +84.3% |
| Income taxes | 67/77 | €3,836 | €5,753 | +€1,918 | +50.0% |
| Profit (loss) for the period | 9904 | €7,253 | €14,686 | +€7,433 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €7,253 | €14,686 | +€7,433 | +102% |
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.