BV VERVIERS: 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.
BV VERVIERS
Largest movements
- Tangible fixed assets +€56,450
up €56,450 (+74.4%), from €75,854 to €132,305
of which Land and buildings: +€37,177
- Receivables within one year +€37,319
up €37,319 (+25.8%), from €144,422 to €181,741
of which Trade receivables: +€20,562
- Stocks and contracts +€29,852
up €29,852 (+4.5%), from €662,190 to €692,043
- Trade debts +€45,782
up €45,782 (+15.2%), from €302,090 to €347,872
- Debts after one year +€43,055
up €43,055 (+134%), from €32,121 to €75,176
- Tax, wage and social debts +€39,053
up €39,053 (+25.5%), from €153,412 to €192,465
of which Taxes: +€19,896
- Staff costs +€55,023
up €55,023 (+12.4%), from €443,074 to €498,097
- Gross operating margin +€13,609
up €13,609 (+2.5%), from €534,051 to €547,660
- Taxes -€12,382
down €12,382 (-98.7%), from €12,548 to €166
- Financial charges +€11,161
up €11,161 (+56.7%), from €19,690 to €30,852
- Write-downs -€10,410
down €10,410 (-79.3%), from €13,131 to €2,721
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €899,429 | €1,021,875 | +€122,446 | +13.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €77,652 | €134,102 | +€56,450 | +72.7% |
| Tangible fixed assets | 22/27 | €75,854 | €132,305 | +€56,450 | +74.4% |
| Land and buildings | 22 | €64,280 | €101,457 | +€37,177 | +57.8% |
| Plant, machinery and equipment | 23 | €8,083 | €14,385 | +€6,302 | +78.0% |
| Furniture and vehicles | 24 | €3,491 | €16,463 | +€12,971 | +372% |
| Financial fixed assets | 28 | €1,798 | €1,798 | = | 0.0% |
| Current assets | 29/58 | €821,776 | €887,772 | +€65,996 | +8.0% |
| Stocks and contracts in progress | 3 | €662,190 | €692,043 | +€29,852 | +4.5% |
| Stocks | 30/36 | €662,190 | €692,043 | +€29,852 | +4.5% |
| Amounts receivable within one year | 40/41 | €144,422 | €181,741 | +€37,319 | +25.8% |
| Trade receivables | 40 | €135,618 | €156,180 | +€20,562 | +15.2% |
| Other amounts receivable | 41 | €8,803 | €25,561 | +€16,758 | +190% |
| Cash at bank and in hand | 54/58 | €8,467 | €5,106 | -€3,361 | -39.7% |
| Deferred charges and accrued income | 490/1 | €6,698 | €8,883 | +€2,185 | +32.6% |
| Total equity and liabilities | 10/49 | €899,429 | €1,021,875 | +€122,446 | +13.6% |
| Equity | 10/15 | €312,994 | €306,781 | -€6,213 | -2.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €4,900 | €4,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,900 | €4,900 | = | 0.0% |
| Legal reserve | 130 | €4,900 | €4,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,094 | €176,881 | -€6,213 | -3.4% |
| Amounts payable | 17/49 | €586,435 | €715,094 | +€128,659 | +21.9% |
| Amounts payable after more than one year | 17 | €32,121 | €75,176 | +€43,055 | +134% |
| Financial debts | 170/4 | €32,121 | €75,176 | +€43,055 | +134% |
| Amounts payable within one year | 42/48 | €552,011 | €639,918 | +€87,907 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €24,123 | €28,223 | +€4,099 | +17.0% |
| Financial debts | 43 | €39,660 | €37,934 | -€1,727 | -4.4% |
| Credit institutions | 430/8 | €39,660 | €37,934 | -€1,727 | -4.4% |
| Trade debts | 44 | €302,090 | €347,872 | +€45,782 | +15.2% |
| Suppliers | 440/4 | €302,090 | €347,872 | +€45,782 | +15.2% |
| Taxes, remuneration and social security | 45 | €153,412 | €192,465 | +€39,053 | +25.5% |
| Taxes | 450/3 | €87,672 | €107,568 | +€19,896 | +22.7% |
| Remuneration and social security | 454/9 | €65,741 | €84,898 | +€19,157 | +29.1% |
| Other amounts payable | 47/48 | €32,725 | €33,424 | +€699 | +2.1% |
| Accrued charges and deferred income | 492/3 | €2,303 | €0 | -€2,303 | -100% |
| Remuneration, social security and pensions | 62 | €443,074 | €498,097 | +€55,023 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,093 | €19,482 | +€1,390 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,131 | €2,721 | -€10,410 | -79.3% |
| Other operating charges | 640/8 | €2,697 | €3,474 | +€776 | +28.8% |
| Gross operating margin | 9900 | €534,051 | €547,660 | +€13,609 | +2.5% |
| Operating profit (loss) | 9901 | €57,056 | €23,885 | -€33,170 | -58.1% |
| Financial income | 75/76B | €3,338 | €919 | -€2,419 | -72.5% |
| Recurring financial income | 75 | €3,338 | €919 | -€2,419 | -72.5% |
| Financial charges | 65/66B | €19,690 | €30,852 | +€11,161 | +56.7% |
| Recurring financial charges | 65 | €19,690 | €30,852 | +€11,161 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €40,704 | -€6,047 | -€46,751 | |
| Income taxes | 67/77 | €12,548 | €166 | -€12,382 | -98.7% |
| Profit (loss) for the period | 9904 | €28,155 | -€6,213 | -€34,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,155 | -€6,213 | -€34,368 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.