Dr. Vertessen Viktor-Jan: 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.
Dr. Vertessen Viktor-Jan
Largest movements
- Receivables within one year +€7,399
new in 2026: €7,399
- Financial fixed assets +€1,667
new in 2026: €1,667
- Cash -€1,260
down €1,260 (-40.1%), from €3,143 to €1,883
mainly Receivables within one year (-€7,399) and Other debts (-€2,500)
- Reserves +€7,064
new in 2026: €7,064
- Other debts -€2,500
down €2,500 (-100%), from €2,500 to €0
- Tax, wage and social debts +€2,212
new in 2026: €2,212
- Profit (loss) carried forward +€2,128
up €2,128, from -€2,128 to €0
- Trade debts -€1,098
down €1,098 (-62.0%), from €1,771 to €672
- Gross operating margin +€19,248
up €19,248, from -€1,796 to €17,452
- Taxes +€3,986
new in 2026: €3,986
- Financial charges +€3,890
up €3,890 (+1,449%), from €268 to €4,158
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 | €3,143 | €10,948 | +€7,806 | +248% |
| Fixed assets | 21/28 | - | €1,667 | +€1,667 | |
| Financial fixed assets | 28 | - | €1,667 | +€1,667 | |
| Current assets | 29/58 | €3,143 | €9,281 | +€6,139 | +195% |
| Amounts receivable within one year | 40/41 | - | €7,399 | +€7,399 | |
| Other amounts receivable | 41 | - | €7,399 | +€7,399 | |
| Cash at bank and in hand | 54/58 | €3,143 | €1,883 | -€1,260 | -40.1% |
| Total equity and liabilities | 10/49 | €3,143 | €10,948 | +€7,806 | +248% |
| Equity | 10/15 | -€1,128 | €8,064 | +€9,192 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €7,064 | +€7,064 | |
| Distributable reserves | 133 | - | €7,064 | +€7,064 | |
| Profit (loss) carried forward | 14 | -€2,128 | €0 | +€2,128 | |
| Amounts payable | 17/49 | €4,271 | €2,884 | -€1,386 | -32.5% |
| Amounts payable within one year | 42/48 | €4,271 | €2,884 | -€1,386 | -32.5% |
| Trade debts | 44 | €1,771 | €672 | -€1,098 | -62.0% |
| Suppliers | 440/4 | €1,771 | €672 | -€1,098 | -62.0% |
| Taxes, remuneration and social security | 45 | - | €2,212 | +€2,212 | |
| Remuneration and social security | 454/9 | - | €2,212 | +€2,212 | |
| Other amounts payable | 47/48 | €2,500 | €0 | -€2,500 | -100% |
| Other operating charges | 640/8 | €63 | €116 | +€53 | +83.6% |
| Gross operating margin | 9900 | -€1,796 | €17,452 | +€19,248 | |
| Operating profit (loss) | 9901 | -€1,860 | €17,335 | +€19,195 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €268 | €4,158 | +€3,890 | +1,449% |
| Recurring financial charges | 65 | €268 | €4,158 | +€3,890 | +1,449% |
| Profit (loss) for the period before taxes | 9903 | -€2,128 | €13,177 | +€15,305 | |
| Income taxes | 67/77 | - | €3,986 | +€3,986 | |
| Profit (loss) for the period | 9904 | -€2,128 | €9,192 | +€11,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,128 | €9,192 | +€11,320 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.