Anda Verpa: what changed
Two fiscal 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.
Anda Verpa
Largest movements
- Receivables within one year +€1,011
up €1,011 (+484.7%), from €209 to €1,220
- Tangible fixed assets +€607
new in 2025: €607
- Cash +€131
up €131 (+408.3%), from €32 to €163
mainly Net result for the year (+€1,400) and Depreciation (+€292)
- Profit (loss) carried forward +€1,400
up €1,400 (+7.7%), from -€18,183 to -€16,783
- Other debts +€204
up €204 (+1.5%), from €13,891 to €14,095
- Trade debts +€145
up €145 (+253.3%), from €57 to €202
- Gross operating margin +€5,395
up €5,395, from -€3,326 to €2,069
- Depreciation +€292
new in 2025: €292
- Financial charges +€136
up €136 (+181.8%), from €75 to €210
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.
Cash bridge derived
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 | €241 | €1,990 | +€1,749 | +726.5% |
| Fixed assets | 21/28 | - | €607 | +€607 | |
| Tangible fixed assets | 22/27 | - | €607 | +€607 | |
| Plant, machinery and equipment | 23 | - | €607 | +€607 | |
| Current assets | 29/58 | €241 | €1,383 | +€1,142 | +474.5% |
| Amounts receivable within one year | 40/41 | €209 | €1,220 | +€1,011 | +484.7% |
| Trade receivables | 40 | €209 | €1,220 | +€1,011 | +484.7% |
| Cash at bank and in hand | 54/58 | €32 | €163 | +€131 | +408.3% |
| Total equity and liabilities | 10/49 | €241 | €1,990 | +€1,749 | +726.5% |
| Equity | 10/15 | -€13,707 | -€12,308 | +€1,400 | +10.2% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Capital | 10 | €200 | - | -€200 | |
| Issued capital | 100 | €200 | - | -€200 | |
| Reserves | 13 | €4,275 | €4,275 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Legal reserve | 130 | €20 | - | -€20 | |
| Reserves not available under the articles | 1311 | - | €20 | +€20 | |
| Distributable reserves | 133 | €4,255 | €4,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,183 | -€16,783 | +€1,400 | +7.7% |
| Amounts payable | 17/49 | €13,948 | €14,297 | +€349 | +2.5% |
| Amounts payable within one year | 42/48 | €13,948 | €14,297 | +€349 | +2.5% |
| Trade debts | 44 | €57 | €202 | +€145 | +253.3% |
| Suppliers | 440/4 | €57 | €202 | +€145 | +253.3% |
| Other amounts payable | 47/48 | €13,891 | €14,095 | +€204 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €292 | +€292 | |
| Other operating charges | 640/8 | €164 | €167 | +€3 | +1.8% |
| Gross operating margin | 9900 | -€3,326 | €2,069 | +€5,395 | |
| Operating profit (loss) | 9901 | -€3,490 | €1,610 | +€5,100 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €75 | €210 | +€136 | +181.8% |
| Recurring financial charges | 65 | €75 | €210 | +€136 | +181.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,562 | €1,400 | +€4,962 | |
| Profit (loss) for the period | 9904 | -€3,562 | €1,400 | +€4,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,562 | €1,400 | +€4,962 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.