KATRIEN VERSPEETEN BV: what changed
What changed
KATRIEN VERSPEETEN BV
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€13,586
2024 · €47,558-€33,971
Equity
€252,875
2024 · €239,289+€13,586
Cash
€135,720
2024 · €130,486+€5,234
Balance sheet total
€285,444
2024 · €276,106+€9,338
Largest movements
Assets
- Receivables after one year +€80,000
new in 2025: €80,000
- Receivables within one year -€67,069
down €67,069 (-66.4%), from €101,039 to €33,970
of which Other amounts receivable: -€67,069
- Tangible fixed assets -€10,110
down €10,110 (-22.9%), from €44,241 to €34,131
of which Leasing and similar rights: -€10,403
- Cash +€5,234
up €5,234 (+4.0%), from €130,486 to €135,720
mainly Receivables within one year (+€67,069) and Net result for the year (+€13,586)
Equity and liabilities
- Profit (loss) carried forward +€13,586
up €13,586 (+25.4%), from €53,508 to €67,094
- Debts after one year -€7,009
down €7,009 (-30.0%), from €23,353 to €16,344
Income statement
- Gross operating margin -€44,755
down €44,755 (-57.5%), from €77,820 to €33,065
- Taxes -€8,169
down €8,169 (-66.6%), from €12,265 to €4,096
- Other operating charges -€828
down €828 (-29.5%), from €2,801 to €1,974
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,558
Gross operating margin
-€44,755
Depreciation
-€420
Other operating charges
+€828
Other operating items
+€1,953
Financial income
+€144
Financial charges
+€110
Taxes
+€8,169
Result 2025
€13,586
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,060
Investment
-€2,099
Financing
-€6,727
Cash 2024
€130,486
From operations (derived)
+€14,060
Net result for the year
+€13,586
Depreciation
+€12,209
Receivables after one year
-€80,000
Receivables within one year
+€67,069
Deferred charges and accrued income
-€1,283
Trade debts
+€486
Other debts
+€1,993
Investment (derived)
-€2,099
Investment in fixed assets (net)
-€2,099
Financing
-€6,727
Debts after one year
-€7,009
Current portion of long-term debt
+€282
Cash 2025
€135,720
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,106 | €285,444 | +€9,338 | +3.4% |
| Fixed assets | 21/28 | €44,581 | €34,471 | -€10,110 | -22.7% |
| Tangible fixed assets | 22/27 | €44,241 | €34,131 | -€10,110 | -22.9% |
| Plant, machinery and equipment | 23 | €2,061 | €1,017 | -€1,045 | -50.7% |
| Furniture and vehicles | 24 | - | €1,679 | +€1,679 | |
| Leasing and similar rights | 25 | €40,816 | €30,412 | -€10,403 | -25.5% |
| Other tangible fixed assets | 26 | €1,364 | €1,023 | -€341 | -25.0% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €231,525 | €250,973 | +€19,448 | +8.4% |
| Amounts receivable after more than one year | 29 | - | €80,000 | +€80,000 | |
| Other amounts receivable | 291 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €101,039 | €33,970 | -€67,069 | -66.4% |
| Trade receivables | 40 | €30,500 | €30,500 | = | 0.0% |
| Other amounts receivable | 41 | €70,539 | €3,470 | -€67,069 | -95.1% |
| Cash at bank and in hand | 54/58 | €130,486 | €135,720 | +€5,234 | +4.0% |
| Deferred charges and accrued income | 490/1 | - | €1,283 | +€1,283 | |
| Total equity and liabilities | 10/49 | €276,106 | €285,444 | +€9,338 | +3.4% |
| Equity | 10/15 | €239,289 | €252,875 | +€13,586 | +5.7% |
| Reserves | 13 | €185,781 | €185,781 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,460 | €5,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,460 | €5,460 | = | 0.0% |
| Distributable reserves | 133 | €180,321 | €180,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,508 | €67,094 | +€13,586 | +25.4% |
| Amounts payable | 17/49 | €36,817 | €32,568 | -€4,248 | -11.5% |
| Amounts payable after more than one year | 17 | €23,353 | €16,344 | -€7,009 | -30.0% |
| Financial debts | 170/4 | €23,353 | €16,344 | -€7,009 | -30.0% |
| Amounts payable within one year | 42/48 | €13,464 | €16,224 | +€2,760 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €6,727 | €7,009 | +€282 | +4.2% |
| Trade debts | 44 | - | €486 | +€486 | |
| Suppliers | 440/4 | - | €486 | +€486 | |
| Taxes, remuneration and social security | 45 | €6,737 | €6,737 | = | 0.0% |
| Taxes | 450/3 | €6,737 | €6,737 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,993 | +€1,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,789 | €12,209 | +€420 | +3.6% |
| Other operating charges | 640/8 | €2,801 | €1,974 | -€828 | -29.5% |
| Non-recurring operating charges | 66A | €1,953 | - | -€1,953 | |
| Gross operating margin | 9900 | €77,820 | €33,065 | -€44,755 | -57.5% |
| Operating profit (loss) | 9901 | €61,276 | €18,882 | -€42,394 | -69.2% |
| Financial income | 75/76B | €78 | €222 | +€144 | +184% |
| Recurring financial income | 75 | €78 | €222 | +€144 | +184% |
| Financial charges | 65/66B | €1,531 | €1,421 | -€110 | -7.2% |
| Recurring financial charges | 65 | €1,531 | €1,421 | -€110 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €59,823 | €17,683 | -€42,140 | -70.4% |
| Income taxes | 67/77 | €12,265 | €4,096 | -€8,169 | -66.6% |
| Profit (loss) for the period | 9904 | €47,558 | €13,586 | -€33,971 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,558 | €13,586 | -€33,971 | -71.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.