De Verger: 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.
De Verger
Largest movements
- Receivables within one year +€145,000
up €145,000 (+725.0%), from €20,000 to €165,000
- Cash +€17,764
up €17,764 (+237.0%), from €7,494 to €25,258
mainly Net result for the year (+€105,561) and Tax, wage and social debts (+€35,065)
- Reserves +€107,708
new in 2025: €107,708
- Tax, wage and social debts +€35,065
up €35,065 (+615.3%), from €5,698 to €40,764
of which Taxes: +€34,937
- Other debts +€22,858
up €22,858 (+109.0%), from €20,979 to €43,837
- Profit (loss) carried forward -€2,146
down €2,146 (-100.0%), from €2,146 to €0
- Gross operating margin +€127,227
up €127,227 (+1384.2%), from €9,191 to €136,419
- Taxes +€26,597
up €26,597 (+1379.5%), from €1,928 to €28,525
- Financial income +€2,228
up €2,228 (+14423.6%), from €15 to €2,244
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.
Cash bridge derived
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 | €31,122 | €194,741 | +€163,619 | +525.7% |
| Fixed assets | 21/28 | €1,200 | €200 | -€1,000 | -83.3% |
| Financial fixed assets | 28 | €1,200 | €200 | -€1,000 | -83.3% |
| Current assets | 29/58 | €29,922 | €194,541 | +€164,619 | +550.2% |
| Amounts receivable within one year | 40/41 | €20,000 | €165,000 | +€145,000 | +725.0% |
| Other amounts receivable | 41 | €20,000 | €165,000 | +€145,000 | +725.0% |
| Cash at bank and in hand | 54/58 | €7,494 | €25,258 | +€17,764 | +237.0% |
| Deferred charges and accrued income | 490/1 | €2,428 | €4,283 | +€1,855 | +76.4% |
| Total equity and liabilities | 10/49 | €31,122 | €194,741 | +€163,619 | +525.7% |
| Equity | 10/15 | €4,146 | €109,708 | +€105,561 | +2545.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €107,708 | +€107,708 | |
| Distributable reserves | 133 | - | €107,708 | +€107,708 | |
| Profit (loss) carried forward | 14 | €2,146 | €0 | -€2,146 | -100.0% |
| Amounts payable | 17/49 | €26,976 | €85,033 | +€58,057 | +215.2% |
| Amounts payable within one year | 42/48 | €26,976 | €85,033 | +€58,057 | +215.2% |
| Trade debts | 44 | €298 | €433 | +€135 | +45.1% |
| Suppliers | 440/4 | €298 | €433 | +€135 | +45.1% |
| Taxes, remuneration and social security | 45 | €5,698 | €40,764 | +€35,065 | +615.3% |
| Taxes | 450/3 | €4,890 | €39,827 | +€34,937 | +714.5% |
| Remuneration and social security | 454/9 | €808 | €937 | +€129 | +15.9% |
| Other amounts payable | 47/48 | €20,979 | €43,837 | +€22,858 | +109.0% |
| Other operating charges | 640/8 | €1,641 | €1,241 | -€400 | -24.4% |
| Gross operating margin | 9900 | €9,191 | €136,419 | +€127,227 | +1384.2% |
| Operating profit (loss) | 9901 | €7,551 | €135,178 | +€127,627 | +1690.3% |
| Financial income | 75/76B | €15 | €2,244 | +€2,228 | +14423.6% |
| Recurring financial income | 75 | €15 | €2,244 | +€2,228 | +14423.6% |
| Financial charges | 65/66B | €3,492 | €3,336 | -€156 | -4.5% |
| Recurring financial charges | 65 | €3,492 | €3,336 | -€156 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €4,074 | €134,086 | +€130,012 | +3191.0% |
| Income taxes | 67/77 | €1,928 | €28,525 | +€26,597 | +1379.5% |
| Profit (loss) for the period | 9904 | €2,146 | €105,561 | +€103,415 | +4818.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,146 | €105,561 | +€103,415 | +4818.0% |
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 9 October 2026 via checked.be.