C.P. VERWIJS: 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.
C.P. VERWIJS
Largest movements
- Cash -€6,275
down €6,275 (-88.1%), from €7,123 to €849
mainly Trade debts (-€7,133) and Net result for the year (-€7,125)
- Receivables within one year +€4,863
up €4,863 (+123%), from €3,955 to €8,819
of which Other amounts receivable: +€5,819
- Other debts +€13,286
up €13,286 (+13.8%), from €96,148 to €109,434
- Trade debts -€7,133
down €7,133 (-82.8%), from €8,620 to €1,487
- Profit (loss) carried forward -€7,125
down €7,125 (-14.4%), from -€49,320 to -€56,444
- Gross operating margin +€4,757
up €4,757 (+48.0%), from -€9,908 to -€5,150
- Other operating charges -€2,001
down €2,001 (-94.4%), from €2,119 to €118
- Depreciation +€1,740
new in 2024: €1,740
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,905 | €123,068 | -€1,837 | -1.5% |
| Fixed assets | 21/28 | €113,826 | €113,401 | -€425 | -0.4% |
| Tangible fixed assets | 22/27 | €113,526 | €113,101 | -€425 | -0.4% |
| Plant, machinery and equipment | 23 | €113,526 | €113,101 | -€425 | -0.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €11,079 | €9,667 | -€1,411 | -12.7% |
| Amounts receivable within one year | 40/41 | €3,955 | €8,819 | +€4,863 | +123% |
| Trade receivables | 40 | €3,955 | €3,000 | -€955 | -24.2% |
| Other amounts receivable | 41 | - | €5,819 | +€5,819 | |
| Cash at bank and in hand | 54/58 | €7,123 | €849 | -€6,275 | -88.1% |
| Total equity and liabilities | 10/49 | €124,905 | €123,068 | -€1,837 | -1.5% |
| Equity | 10/15 | €19,272 | €12,148 | -€7,125 | -37.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,320 | -€56,444 | -€7,125 | -14.4% |
| Amounts payable | 17/49 | €105,632 | €110,921 | +€5,288 | +5.0% |
| Amounts payable within one year | 42/48 | €105,632 | €110,921 | +€5,288 | +5.0% |
| Trade debts | 44 | €8,620 | €1,487 | -€7,133 | -82.8% |
| Suppliers | 440/4 | €8,620 | €1,487 | -€7,133 | -82.8% |
| Taxes, remuneration and social security | 45 | €865 | - | -€865 | |
| Taxes | 450/3 | €865 | - | -€865 | |
| Other amounts payable | 47/48 | €96,148 | €109,434 | +€13,286 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,740 | +€1,740 | |
| Other operating charges | 640/8 | €2,119 | €118 | -€2,001 | -94.4% |
| Gross operating margin | 9900 | -€9,908 | -€5,150 | +€4,757 | +48.0% |
| Operating profit (loss) | 9901 | -€12,027 | -€7,008 | +€5,018 | +41.7% |
| Financial charges | 65/66B | €119 | €116 | -€2 | -2.0% |
| Recurring financial charges | 65 | €119 | €116 | -€2 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,145 | -€7,125 | +€5,021 | +41.3% |
| Profit (loss) for the period | 9904 | -€12,145 | -€7,125 | +€5,021 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,145 | -€7,125 | +€5,021 | +41.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.