INTERIEUR VERBA: 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.
INTERIEUR VERBA
Largest movements
- Tangible fixed assets -€19,564
down €19,564 (-25.4%), from €77,153 to €57,589
of which Furniture and vehicles: -€10,075
- Cash -€14,839
down €14,839 (-69.5%), from €21,345 to €6,507
mainly Debts after one year (-€13,104) and Net result for the year (-€8,576)
- Receivables within one year +€2,640
up €2,640 (+11.9%), from €22,248 to €24,888
of which Trade receivables: +€3,226
- Debts after one year -€13,104
down €13,104 (-35.9%), from €36,484 to €23,380
- Profit (loss) carried forward -€8,576
down €8,576 (-24.0%), from €35,717 to €27,141
- Trade debts -€3,240
down €3,240 (-19.6%), from €16,493 to €13,253
- Current portion of long-term debt -€2,703
down €2,703 (-17.1%), from €15,808 to €13,104
- Gross operating margin -€36,137
down €36,137 (-81.4%), from €44,376 to €8,239
- Depreciation -€13,485
down €13,485 (-56.4%), from €23,920 to €10,435
- Financial charges -€922
down €922 (-17.3%), from €5,318 to €4,396
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 | €162,871 | €134,059 | -€28,811 | -17.7% |
| Fixed assets | 21/28 | €77,153 | €57,589 | -€19,564 | -25.4% |
| Tangible fixed assets | 22/27 | €77,153 | €57,589 | -€19,564 | -25.4% |
| Land and buildings | 22 | €45,130 | €39,872 | -€5,258 | -11.7% |
| Plant, machinery and equipment | 23 | €21,762 | €17,531 | -€4,231 | -19.4% |
| Furniture and vehicles | 24 | €10,261 | €186 | -€10,075 | -98.2% |
| Current assets | 29/58 | €85,717 | €76,470 | -€9,247 | -10.8% |
| Stocks and contracts in progress | 3 | €40,634 | €42,176 | +€1,542 | +3.8% |
| Stocks | 30/36 | €40,634 | €42,176 | +€1,542 | +3.8% |
| Amounts receivable within one year | 40/41 | €22,248 | €24,888 | +€2,640 | +11.9% |
| Trade receivables | 40 | €15,587 | €18,814 | +€3,226 | +20.7% |
| Other amounts receivable | 41 | €6,660 | €6,074 | -€586 | -8.8% |
| Cash at bank and in hand | 54/58 | €21,345 | €6,507 | -€14,839 | -69.5% |
| Deferred charges and accrued income | 490/1 | €1,490 | €2,899 | +€1,409 | +94.5% |
| Total equity and liabilities | 10/49 | €162,871 | €134,059 | -€28,811 | -17.7% |
| Equity | 10/15 | €56,177 | €47,601 | -€8,576 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,717 | €27,141 | -€8,576 | -24.0% |
| Amounts payable | 17/49 | €106,694 | €86,459 | -€20,235 | -19.0% |
| Amounts payable after more than one year | 17 | €36,484 | €23,380 | -€13,104 | -35.9% |
| Financial debts | 170/4 | €36,484 | €23,380 | -€13,104 | -35.9% |
| Amounts payable within one year | 42/48 | €70,210 | €63,079 | -€7,131 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €15,808 | €13,104 | -€2,703 | -17.1% |
| Trade debts | 44 | €16,493 | €13,253 | -€3,240 | -19.6% |
| Suppliers | 440/4 | €16,493 | €13,253 | -€3,240 | -19.6% |
| Taxes, remuneration and social security | 45 | €1,617 | €1,594 | -€23 | -1.4% |
| Taxes | 450/3 | €1,617 | €1,594 | -€23 | -1.4% |
| Other amounts payable | 47/48 | €36,293 | €35,128 | -€1,165 | -3.2% |
| Non-recurring operating income | 76A | - | €7,887 | +€7,887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,920 | €10,435 | -€13,485 | -56.4% |
| Other operating charges | 640/8 | €1,917 | €2,037 | +€120 | +6.3% |
| Gross operating margin | 9900 | €44,376 | €8,239 | -€36,137 | -81.4% |
| Operating profit (loss) | 9901 | €18,540 | -€4,233 | -€22,772 | |
| Financial income | 75/76B | €119 | €203 | +€84 | +71.3% |
| Recurring financial income | 75 | €119 | €203 | +€84 | +71.3% |
| Financial charges | 65/66B | €5,318 | €4,396 | -€922 | -17.3% |
| Recurring financial charges | 65 | €5,318 | €4,396 | -€922 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €13,340 | -€8,426 | -€21,766 | |
| Income taxes | 67/77 | €135 | €150 | +€15 | +10.9% |
| Profit (loss) for the period | 9904 | €13,205 | -€8,576 | -€21,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,205 | -€8,576 | -€21,781 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.