B.V. VERSCHOOTEN: 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.
B.V. VERSCHOOTEN
Largest movements
- Cash +€29,081
up €29,081 (+61.1%), from €47,628 to €76,709
mainly Deferred charges and accrued income (+€12,000) and Stocks and contracts (+€9,942)
- Deferred charges and accrued income -€12,000
down €12,000 (-25.0%), from €48,000 to €36,000
- Stocks and contracts -€9,942
down €9,942 (-34.3%), from €29,022 to €19,080
- Tangible fixed assets +€4,267
up €4,267 (+45.8%), from €9,324 to €13,591
of which Other tangible fixed assets: +€2,965
- Accrued charges and deferred income +€6,500
new in 2025: €6,500
- Reserves +€5,593
up €5,593 (+5.8%), from €95,853 to €101,446
of which Distributable reserves: +€5,593
- Tax, wage and social debts +€4,026
up €4,026 (+91.5%), from €4,402 to €8,428
- Other debts -€3,870
down €3,870 (-77.5%), from €4,994 to €1,124
- Gross operating margin +€10,264
up €10,264 (+69.4%), from €14,795 to €25,059
- Write-downs +€5,000
new in 2025: €5,000
- Taxes +€4,762
up €4,762 (+277%), from €1,718 to €6,480
- Financial income +€545
new in 2025: €545
- Other operating charges +€517
up €517 (+8.0%), from €6,457 to €6,974
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 | €133,974 | €145,780 | +€11,806 | +8.8% |
| Fixed assets | 21/28 | €9,324 | €13,991 | +€4,667 | +50.1% |
| Tangible fixed assets | 22/27 | €9,324 | €13,591 | +€4,267 | +45.8% |
| Plant, machinery and equipment | 23 | - | €1,302 | +€1,302 | |
| Other tangible fixed assets | 26 | €9,324 | €12,289 | +€2,965 | +31.8% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €124,650 | €131,789 | +€7,139 | +5.7% |
| Stocks and contracts in progress | 3 | €29,022 | €19,080 | -€9,942 | -34.3% |
| Stocks | 30/36 | €29,022 | €19,080 | -€9,942 | -34.3% |
| Cash at bank and in hand | 54/58 | €47,628 | €76,709 | +€29,081 | +61.1% |
| Deferred charges and accrued income | 490/1 | €48,000 | €36,000 | -€12,000 | -25.0% |
| Total equity and liabilities | 10/49 | €133,974 | €145,780 | +€11,806 | +8.8% |
| Equity | 10/15 | €114,445 | €120,038 | +€5,593 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,853 | €101,446 | +€5,593 | +5.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €93,994 | €99,587 | +€5,593 | +6.0% |
| Amounts payable | 17/49 | €19,529 | €25,742 | +€6,213 | +31.8% |
| Amounts payable within one year | 42/48 | €19,529 | €19,242 | -€287 | -1.5% |
| Trade debts | 44 | €10,133 | €9,690 | -€443 | -4.4% |
| Suppliers | 440/4 | €10,133 | €9,690 | -€443 | -4.4% |
| Taxes, remuneration and social security | 45 | €4,402 | €8,428 | +€4,026 | +91.5% |
| Taxes | 450/3 | €4,402 | €8,428 | +€4,026 | +91.5% |
| Other amounts payable | 47/48 | €4,994 | €1,124 | -€3,870 | -77.5% |
| Accrued charges and deferred income | 492/3 | - | €6,500 | +€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €1,070 | +€307 | +40.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €6,457 | €6,974 | +€517 | +8.0% |
| Gross operating margin | 9900 | €14,795 | €25,059 | +€10,264 | +69.4% |
| Operating profit (loss) | 9901 | €7,575 | €12,015 | +€4,440 | +58.6% |
| Financial income | 75/76B | - | €545 | +€545 | |
| Recurring financial income | 75 | - | €545 | +€545 | |
| Financial charges | 65/66B | €631 | €488 | -€143 | -22.7% |
| Recurring financial charges | 65 | €631 | €488 | -€143 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €6,944 | €12,072 | +€5,128 | +73.8% |
| Income taxes | 67/77 | €1,718 | €6,480 | +€4,762 | +277% |
| Profit (loss) for the period | 9904 | €5,226 | €5,592 | +€366 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,226 | €5,592 | +€366 | +7.0% |
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 20 October 2026 via checked.be.