ENTREPRISES VERHELLEN: 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.
ENTREPRISES VERHELLEN
Largest movements
- Receivables within one year +€15,223
up €15,223 (+82.7%), from €18,413 to €33,636
of which Trade receivables: +€10,171
- Tangible fixed assets -€6,512
down €6,512 (-29.8%), from €21,862 to €15,350
of which Furniture and vehicles: -€7,287
- Cash +€1,244
new in 2024: €1,244
mainly Net result for the year (+€14,178) and Depreciation (+€7,287)
- Profit (loss) carried forward +€14,178
up €14,178 (+65.6%), from -€21,600 to -€7,421
- Debts after one year -€4,355
down €4,355 (-29.6%), from €14,728 to €10,372
- Trade debts +€674
up €674 (+22.5%), from €3,000 to €3,674
- Short-term financial debts -€541
no longer reported in 2024 (was €541)
- Gross operating margin +€4,897
up €4,897 (+25.5%), from €19,225 to €24,123
- Purchases and services -€3,328
down €3,328 (-3.9%), from €84,338 to €81,010
- Turnover +€1,569
up €1,569 (+1.5%), from €103,564 to €105,132
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 | €43,119 | €53,074 | +€9,955 | +23.1% |
| Fixed assets | 21/28 | €24,706 | €18,194 | -€6,512 | -26.4% |
| Tangible fixed assets | 22/27 | €21,862 | €15,350 | -€6,512 | -29.8% |
| Plant, machinery and equipment | 23 | - | €775 | +€775 | |
| Furniture and vehicles | 24 | €21,862 | €14,575 | -€7,287 | -33.3% |
| Financial fixed assets | 28 | €2,844 | €2,844 | = | 0.0% |
| Current assets | 29/58 | €18,413 | €34,880 | +€16,468 | +89.4% |
| Amounts receivable within one year | 40/41 | €18,413 | €33,636 | +€15,223 | +82.7% |
| Trade receivables | 40 | €9,182 | €19,353 | +€10,171 | +111% |
| Other amounts receivable | 41 | €9,231 | €14,283 | +€5,053 | +54.7% |
| Cash at bank and in hand | 54/58 | - | €1,244 | +€1,244 | |
| Total equity and liabilities | 10/49 | €43,119 | €53,074 | +€9,955 | +23.1% |
| Equity | 10/15 | €23,100 | €37,279 | +€14,178 | +61.4% |
| Contributions | 10/11 | €44,700 | €44,700 | = | 0.0% |
| Capital | 10 | €44,700 | €44,700 | = | 0.0% |
| Issued capital | 100 | €44,700 | €44,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,600 | -€7,421 | +€14,178 | +65.6% |
| Amounts payable | 17/49 | €20,019 | €15,796 | -€4,223 | -21.1% |
| Amounts payable after more than one year | 17 | €14,728 | €10,372 | -€4,355 | -29.6% |
| Financial debts | 170/4 | €14,728 | €10,372 | -€4,355 | -29.6% |
| Amounts payable within one year | 42/48 | €5,291 | €5,424 | +€132 | +2.5% |
| Financial debts | 43 | €541 | - | -€541 | |
| Credit institutions | 430/8 | €541 | - | -€541 | |
| Trade debts | 44 | €3,000 | €3,674 | +€674 | +22.5% |
| Suppliers | 440/4 | €3,000 | €3,674 | +€674 | +22.5% |
| Taxes, remuneration and social security | 45 | €1,750 | €1,750 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Turnover | 70 | €103,564 | €105,132 | +€1,569 | +1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,338 | €81,010 | -€3,328 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,287 | €7,287 | = | 0.0% |
| Other operating charges | 640/8 | €1,412 | €1,604 | +€192 | +13.6% |
| Gross operating margin | 9900 | €19,225 | €24,123 | +€4,897 | +25.5% |
| Operating profit (loss) | 9901 | €10,526 | €15,231 | +€4,705 | +44.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,092 | €1,054 | -€39 | -3.6% |
| Recurring financial charges | 65 | €1,092 | €1,054 | -€39 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €9,434 | €14,178 | +€4,744 | +50.3% |
| Profit (loss) for the period | 9904 | €9,434 | €14,178 | +€4,744 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,434 | €14,178 | +€4,744 | +50.3% |
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 31 October 2026 via checked.be.