COMPOST VERMEIR: 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.
COMPOST VERMEIR
Largest movements
- Cash +€183,815
up €183,815 (+31.1%), from €591,455 to €775,270
mainly Depreciation (+€228,735) and Net result for the year (+€161,846)
- Tangible fixed assets -€59,379
down €59,379 (-6.0%), from €996,016 to €936,637
of which Furniture and vehicles: -€68,715
- Receivables within one year +€33,557
up €33,557 (+15.0%), from €223,581 to €257,138
of which Other amounts receivable: +€18,593
- Reserves +€161,846
up €161,846 (+21.9%), from €739,110 to €900,956
- Debts after one year -€45,129
down €45,129 (-14.7%), from €307,732 to €262,603
- Trade debts +€25,896
up €25,896 (+49.9%), from €51,912 to €77,809
- Depreciation +€26,432
up €26,432 (+13.1%), from €202,303 to €228,735
- Gross operating margin +€16,187
up €16,187 (+2.9%), from €553,943 to €570,129
- Staff costs +€13,828
up €13,828 (+403,137%), from €3 to €13,831
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 | €1,971,372 | €2,151,953 | +€180,581 | +9.2% |
| Fixed assets | 21/28 | €997,812 | €937,877 | -€59,935 | -6.0% |
| Intangible fixed assets | 21 | €1,661 | €1,105 | -€557 | -33.5% |
| Tangible fixed assets | 22/27 | €996,016 | €936,637 | -€59,379 | -6.0% |
| Land and buildings | 22 | €467,158 | €484,853 | +€17,695 | +3.8% |
| Plant, machinery and equipment | 23 | €267,655 | €259,296 | -€8,359 | -3.1% |
| Furniture and vehicles | 24 | €261,203 | €192,489 | -€68,715 | -26.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €973,560 | €1,214,076 | +€240,516 | +24.7% |
| Stocks and contracts in progress | 3 | €133,209 | €153,755 | +€20,546 | +15.4% |
| Stocks | 30/36 | €133,209 | €153,755 | +€20,546 | +15.4% |
| Amounts receivable within one year | 40/41 | €223,581 | €257,138 | +€33,557 | +15.0% |
| Trade receivables | 40 | €174,233 | €189,197 | +€14,964 | +8.6% |
| Other amounts receivable | 41 | €49,349 | €67,941 | +€18,593 | +37.7% |
| Cash at bank and in hand | 54/58 | €591,455 | €775,270 | +€183,815 | +31.1% |
| Deferred charges and accrued income | 490/1 | €25,315 | €27,913 | +€2,598 | +10.3% |
| Total equity and liabilities | 10/49 | €1,971,372 | €2,151,953 | +€180,581 | +9.2% |
| Equity | 10/15 | €912,114 | €1,073,961 | +€161,846 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €739,110 | €900,956 | +€161,846 | +21.9% |
| Distributable reserves | 133 | €739,110 | €900,956 | +€161,846 | +21.9% |
| Profit (loss) carried forward | 14 | €154,405 | €154,405 | = | 0.0% |
| Amounts payable | 17/49 | €1,059,258 | €1,077,992 | +€18,734 | +1.8% |
| Amounts payable after more than one year | 17 | €307,732 | €262,603 | -€45,129 | -14.7% |
| Financial debts | 170/4 | €307,732 | €262,603 | -€45,129 | -14.7% |
| Amounts payable within one year | 42/48 | €703,440 | €772,106 | +€68,666 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €64,229 | €73,356 | +€9,127 | +14.2% |
| Trade debts | 44 | €51,912 | €77,809 | +€25,896 | +49.9% |
| Suppliers | 440/4 | €51,912 | €77,809 | +€25,896 | +49.9% |
| Taxes, remuneration and social security | 45 | €22,542 | €36,965 | +€14,423 | +64.0% |
| Taxes | 450/3 | €22,542 | €33,585 | +€11,043 | +49.0% |
| Remuneration and social security | 454/9 | - | €3,380 | +€3,380 | |
| Other amounts payable | 47/48 | €564,757 | €583,976 | +€19,219 | +3.4% |
| Accrued charges and deferred income | 492/3 | €48,085 | €43,283 | -€4,803 | -10.0% |
| Non-recurring operating income | 76A | €16,075 | - | -€16,075 | |
| Remuneration, social security and pensions | 62 | €3 | €13,831 | +€13,828 | +403,137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,303 | €228,735 | +€26,432 | +13.1% |
| Other operating charges | 640/8 | €49,765 | €45,180 | -€4,585 | -9.2% |
| Gross operating margin | 9900 | €553,943 | €570,129 | +€16,187 | +2.9% |
| Operating profit (loss) | 9901 | €301,870 | €282,383 | -€19,487 | -6.5% |
| Financial income | 75/76B | €221 | €5,222 | +€5,001 | +2,259% |
| Recurring financial income | 75 | €221 | €5,222 | +€5,001 | +2,259% |
| Financial charges | 65/66B | €62,345 | €58,341 | -€4,004 | -6.4% |
| Recurring financial charges | 65 | €62,345 | €58,341 | -€4,004 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €239,746 | €229,264 | -€10,483 | -4.4% |
| Income taxes | 67/77 | €65,417 | €67,417 | +€2,000 | +3.1% |
| Profit (loss) for the period | 9904 | €174,330 | €161,846 | -€12,483 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €174,330 | €161,846 | -€12,483 | -7.2% |
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 30 October 2026 via checked.be.