Handelsonderneming Verhoeven Vincent: 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.
Handelsonderneming Verhoeven Vincent
Largest movements
- Cash +€132,948
up €132,948 (+109%), from €122,052 to €255,000
mainly Net result for the year (+€222,567) and Other debts (+€137,100)
- Receivables within one year -€58,296
down €58,296 (-86.6%), from €67,291 to €8,995
of which Trade receivables: -€58,296
- Stocks and contracts -€34,942
down €34,942 (-32.2%), from €108,611 to €73,669
- Other debts +€137,100
up €137,100 (+97.9%), from €140,000 to €277,100
- Profit (loss) carried forward -€103,433
down €103,433 (-99.9%), from €103,587 to €154
- Tax, wage and social debts +€19,831
up €19,831 (+47.3%), from €41,961 to €61,792
- Trade debts -€12,944
down €12,944 (-85.4%), from €15,149 to €2,205
- Gross operating margin +€295,063
up €295,063 (+165%), from €178,858 to €473,921
- Financial charges +€79,862
up €79,862 (+85.6%), from €93,338 to €173,200
- Taxes +€59,365
up €59,365 (+353%), from €16,794 to €76,158
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 | €303,208 | €341,251 | +€38,043 | +12.5% |
| Fixed assets | 21/28 | €5,253 | €3,587 | -€1,667 | -31.7% |
| Tangible fixed assets | 22/27 | €3,333 | €1,667 | -€1,667 | -50.0% |
| Plant, machinery and equipment | 23 | €3,333 | €1,667 | -€1,667 | -50.0% |
| Financial fixed assets | 28 | €1,920 | €1,920 | = | 0.0% |
| Current assets | 29/58 | €297,954 | €337,664 | +€39,710 | +13.3% |
| Stocks and contracts in progress | 3 | €108,611 | €73,669 | -€34,942 | -32.2% |
| Stocks | 30/36 | €108,611 | €73,669 | -€34,942 | -32.2% |
| Amounts receivable within one year | 40/41 | €67,291 | €8,995 | -€58,296 | -86.6% |
| Trade receivables | 40 | €67,085 | €8,789 | -€58,296 | -86.9% |
| Other amounts receivable | 41 | €206 | €206 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,052 | €255,000 | +€132,948 | +109% |
| Total equity and liabilities | 10/49 | €303,208 | €341,251 | +€38,043 | +12.5% |
| Equity | 10/15 | €103,587 | €154 | -€103,433 | -99.9% |
| Profit (loss) carried forward | 14 | €103,587 | €154 | -€103,433 | -99.9% |
| Amounts payable | 17/49 | €199,621 | €341,097 | +€141,476 | +70.9% |
| Amounts payable within one year | 42/48 | €199,621 | €341,097 | +€141,476 | +70.9% |
| Trade debts | 44 | €15,149 | €2,205 | -€12,944 | -85.4% |
| Suppliers | 440/4 | €15,149 | €2,205 | -€12,944 | -85.4% |
| Advances received on contracts in progress | 46 | €2,511 | - | -€2,511 | |
| Taxes, remuneration and social security | 45 | €41,961 | €61,792 | +€19,831 | +47.3% |
| Taxes | 450/3 | €41,961 | €61,792 | +€19,831 | +47.3% |
| Other amounts payable | 47/48 | €140,000 | €277,100 | +€137,100 | +97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €1,667 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €329 | -€199 | -37.7% |
| Gross operating margin | 9900 | €178,858 | €473,921 | +€295,063 | +165% |
| Operating profit (loss) | 9901 | €176,664 | €471,926 | +€295,262 | +167% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €93,338 | €173,200 | +€79,862 | +85.6% |
| Recurring financial charges | 65 | €93,338 | €173,200 | +€79,862 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €83,326 | €298,726 | +€215,400 | +259% |
| Income taxes | 67/77 | €16,794 | €76,158 | +€59,365 | +353% |
| Profit (loss) for the period | 9904 | €66,532 | €222,567 | +€156,035 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €66,532 | €222,567 | +€156,035 | +235% |
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 29 October 2026 via checked.be.