FONDS VERHELST: 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.
FONDS VERHELST
Largest movements
- Cash -€10,061
down €10,061 (-7.2%), from €139,102 to €129,041
- Total equity and liabilities -€10,061
down €10,061 (-7.2%), from €139,103 to €129,042
of which Equity: -€135,948
- Gross operating margin +€12,507
no longer reported in 2025 (was -€12,507)
- Purchases and services -€12,507
no longer reported in 2025 (was €12,507)
- Financial charges -€395
no longer reported in 2025 (was €395)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,103 | €129,042 | -€10,061 | -7.2% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €139,102 | €129,041 | -€10,061 | -7.2% |
| Cash at bank and in hand | 54/58 | €139,102 | €129,041 | -€10,061 | -7.2% |
| Total equity and liabilities | 10/49 | €139,103 | €129,042 | -€10,061 | -7.2% |
| Equity | 10/15 | €135,948 | - | -€135,948 | |
| Contributions | 10/11 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €565,863 | - | -€565,863 | |
| Non-distributable reserves | 130/1 | €565,863 | - | -€565,863 | |
| Other | 1319 | €565,863 | - | -€565,863 | |
| Profit (loss) carried forward | 14 | -€448,465 | - | +€448,465 | |
| Amounts payable | 17/49 | €3,155 | €2,526 | -€629 | -19.9% |
| Amounts payable within one year | 42/48 | €3,155 | €2,526 | -€629 | -19.9% |
| Trade debts | 44 | €3,155 | €2,526 | -€629 | -19.9% |
| Suppliers | 440/4 | €3,155 | €2,526 | -€629 | -19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,507 | - | -€12,507 | |
| Gross operating margin | 9900 | -€12,507 | - | +€12,507 | |
| Operating profit (loss) | 9901 | -€12,507 | - | +€12,507 | |
| Financial charges | 65/66B | €395 | - | -€395 | |
| Recurring financial charges | 65 | €395 | - | -€395 | |
| Profit (loss) for the period before taxes | 9903 | -€12,902 | - | +€12,902 | |
| Profit (loss) for the period | 9904 | -€12,902 | - | +€12,902 |
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 20 October 2026 via checked.be.