AU VERDURIER: 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.
AU VERDURIER
Largest movements
- Receivables within one year -€11,220
down €11,220 (-75.6%), from €14,833 to €3,613
of which Trade receivables: -€6,208
- Stocks and contracts +€6,278
up €6,278 (+19.3%), from €32,522 to €38,800
- Tangible fixed assets -€3,368
down €3,368 (-62.4%), from €5,399 to €2,031
of which Other tangible fixed assets: -€3,854
- Deferred charges and accrued income +€1,876
new in 2025: €1,876
- Other debts +€21,575
up €21,575 (+95.4%), from €22,607 to €44,182
- Trade debts -€18,032
down €18,032 (-25.5%), from €70,636 to €52,604
- Current portion of long-term debt -€12,147
no longer reported in 2025 (was €12,147)
- Tax, wage and social debts +€2,405
up €2,405 (+17.0%), from €14,130 to €16,535
of which Remuneration and social security: +€2,642
- Gross operating margin +€12,947
up €12,947 (+15.9%), from €81,361 to €94,308
- Staff costs +€6,524
up €6,524 (+8.4%), from €78,000 to €84,524
- Financial charges -€1,435
down €1,435 (-31.3%), from €4,587 to €3,152
- Taxes +€1,375
new in 2025: €1,375
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 | €116,644 | €111,010 | -€5,634 | -4.8% |
| Fixed assets | 21/28 | €5,762 | €2,394 | -€3,368 | -58.5% |
| Tangible fixed assets | 22/27 | €5,399 | €2,031 | -€3,368 | -62.4% |
| Plant, machinery and equipment | 23 | €1,214 | €1,700 | +€486 | +40.1% |
| Other tangible fixed assets | 26 | €4,185 | €331 | -€3,854 | -92.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €110,883 | €108,616 | -€2,266 | -2.0% |
| Stocks and contracts in progress | 3 | €32,522 | €38,800 | +€6,278 | +19.3% |
| Stocks | 30/36 | €32,522 | €38,800 | +€6,278 | +19.3% |
| Amounts receivable within one year | 40/41 | €14,833 | €3,613 | -€11,220 | -75.6% |
| Trade receivables | 40 | €6,208 | - | -€6,208 | |
| Other amounts receivable | 41 | €8,625 | €3,613 | -€5,012 | -58.1% |
| Cash at bank and in hand | 54/58 | €63,528 | €64,327 | +€799 | +1.3% |
| Deferred charges and accrued income | 490/1 | - | €1,876 | +€1,876 | |
| Total equity and liabilities | 10/49 | €116,644 | €111,010 | -€5,634 | -4.8% |
| Equity | 10/15 | -€2,875 | -€2,312 | +€563 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,335 | -€22,772 | +€563 | +2.4% |
| Amounts payable | 17/49 | €119,519 | €113,321 | -€6,198 | -5.2% |
| Amounts payable within one year | 42/48 | €119,519 | €113,321 | -€6,198 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €12,147 | - | -€12,147 | |
| Trade debts | 44 | €70,636 | €52,604 | -€18,032 | -25.5% |
| Suppliers | 440/4 | €70,636 | €52,604 | -€18,032 | -25.5% |
| Taxes, remuneration and social security | 45 | €14,130 | €16,535 | +€2,405 | +17.0% |
| Taxes | 450/3 | €1,612 | €1,375 | -€237 | -14.7% |
| Remuneration and social security | 454/9 | €12,519 | €15,161 | +€2,642 | +21.1% |
| Other amounts payable | 47/48 | €22,607 | €44,182 | +€21,575 | +95.4% |
| Remuneration, social security and pensions | 62 | €78,000 | €84,524 | +€6,524 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,635 | €4,668 | +€33 | +0.7% |
| Other operating charges | 640/8 | €67 | €93 | +€26 | +39.0% |
| Gross operating margin | 9900 | €81,361 | €94,308 | +€12,947 | +15.9% |
| Operating profit (loss) | 9901 | -€1,341 | €5,023 | +€6,364 | |
| Financial income | 75/76B | €199 | €67 | -€132 | -66.3% |
| Recurring financial income | 75 | €199 | €67 | -€132 | -66.3% |
| Financial charges | 65/66B | €4,587 | €3,152 | -€1,435 | -31.3% |
| Recurring financial charges | 65 | €4,587 | €3,152 | -€1,435 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,729 | €1,938 | +€7,667 | |
| Income taxes | 67/77 | - | €1,375 | +€1,375 | |
| Profit (loss) for the period | 9904 | -€5,729 | €563 | +€6,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,729 | €563 | +€6,292 |
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 29 October 2026 via checked.be.