KANTOOR WIM VERVOORT: 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.
KANTOOR WIM VERVOORT
Largest movements
- Cash +€79,308
up €79,308 (+48.8%), from €162,454 to €241,762
mainly Net result for the year (+€167,462) and Tax, wage and social debts (+€21,937)
- Tangible fixed assets -€21,067
down €21,067 (-15.1%), from €139,415 to €118,348
of which Furniture and vehicles: -€14,478
- Current investments -€17,803
down €17,803 (-3.0%), from €599,703 to €581,900
- Receivables within one year +€13,495
up €13,495 (+19.4%), from €69,671 to €83,166
of which Trade receivables: +€7,622
- Reserves +€22,625
up €22,625 (+2.4%), from €937,140 to €959,765
- Tax, wage and social debts +€21,937
up €21,937 (+106%), from €20,724 to €42,661
of which Taxes: +€22,025
- Other debts +€15,483
up €15,483 (+60.2%), from €25,736 to €41,219
- Gross operating margin +€33,316
up €33,316 (+10.9%), from €305,714 to €339,030
- Taxes +€20,632
up €20,632 (+34.7%), from €59,448 to €80,080
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 | €986,459 | €1,047,034 | +€60,575 | +6.1% |
| Fixed assets | 21/28 | €139,573 | €118,348 | -€21,225 | -15.2% |
| Intangible fixed assets | 21 | €158 | - | -€158 | |
| Tangible fixed assets | 22/27 | €139,415 | €118,348 | -€21,067 | -15.1% |
| Land and buildings | 22 | €86,798 | €80,589 | -€6,209 | -7.2% |
| Plant, machinery and equipment | 23 | €3,669 | €3,289 | -€380 | -10.3% |
| Furniture and vehicles | 24 | €48,948 | €34,470 | -€14,478 | -29.6% |
| Current assets | 29/58 | €846,885 | €928,686 | +€81,800 | +9.7% |
| Amounts receivable within one year | 40/41 | €69,671 | €83,166 | +€13,495 | +19.4% |
| Trade receivables | 40 | €57,597 | €65,219 | +€7,622 | +13.2% |
| Other amounts receivable | 41 | €12,075 | €17,947 | +€5,872 | +48.6% |
| Current investments | 50/53 | €599,703 | €581,900 | -€17,803 | -3.0% |
| Cash at bank and in hand | 54/58 | €162,454 | €241,762 | +€79,308 | +48.8% |
| Deferred charges and accrued income | 490/1 | €15,057 | €21,857 | +€6,801 | +45.2% |
| Total equity and liabilities | 10/49 | €986,459 | €1,047,034 | +€60,575 | +6.1% |
| Equity | 10/15 | €939,140 | €961,765 | +€22,625 | +2.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €937,140 | €959,765 | +€22,625 | +2.4% |
| Distributable reserves | 133 | €937,140 | €959,765 | +€22,625 | +2.4% |
| Amounts payable | 17/49 | €47,319 | €85,269 | +€37,950 | +80.2% |
| Amounts payable within one year | 42/48 | €47,319 | €85,269 | +€37,950 | +80.2% |
| Trade debts | 44 | €858 | €1,389 | +€530 | +61.8% |
| Suppliers | 440/4 | €858 | €1,389 | +€530 | +61.8% |
| Taxes, remuneration and social security | 45 | €20,724 | €42,661 | +€21,937 | +106% |
| Taxes | 450/3 | €13,843 | €35,868 | +€22,025 | +159% |
| Remuneration and social security | 454/9 | €6,882 | €6,793 | -€89 | -1.3% |
| Other amounts payable | 47/48 | €25,736 | €41,219 | +€15,483 | +60.2% |
| Non-recurring operating income | 76A | - | €6,314 | +€6,314 | |
| Remuneration, social security and pensions | 62 | €88,380 | €87,406 | -€974 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,325 | €21,225 | -€100 | -0.5% |
| Other operating charges | 640/8 | €2,133 | €2,198 | +€65 | +3.0% |
| Gross operating margin | 9900 | €305,714 | €339,030 | +€33,316 | +10.9% |
| Operating profit (loss) | 9901 | €193,875 | €228,200 | +€34,325 | +17.7% |
| Financial income | 75/76B | €16,661 | €20,006 | +€3,345 | +20.1% |
| Recurring financial income | 75 | €16,661 | €20,006 | +€3,345 | +20.1% |
| Financial charges | 65/66B | €417 | €665 | +€247 | +59.3% |
| Recurring financial charges | 65 | €417 | €665 | +€247 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €210,119 | €247,541 | +€37,422 | +17.8% |
| Income taxes | 67/77 | €59,448 | €80,080 | +€20,632 | +34.7% |
| Profit (loss) for the period | 9904 | €150,671 | €167,462 | +€16,790 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €150,671 | €167,462 | +€16,790 | +11.1% |
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 22 October 2026 via checked.be.