LA VERANDA: 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.
LA VERANDA
Largest movements
- Cash -€239,388
down €239,388 (-42.8%), from €558,892 to €319,504
mainly Investment in fixed assets (net) (-€377,588) and Receivables within one year (-€71,264)
- Financial fixed assets +€220,000
up €220,000 (+1,677%), from €13,120 to €233,120
- Tangible fixed assets +€90,424
up €90,424 (+12.1%), from €746,042 to €836,466
of which Land and buildings: +€130,390
- Receivables within one year +€71,264
up €71,264 (+62.5%), from €113,946 to €185,210
of which Other amounts receivable: +€55,078
- Profit (loss) carried forward +€82,176
up €82,176 (+19.3%), from €426,063 to €508,239
- Debts after one year +€68,672
up €68,672 (+28.9%), from €237,718 to €306,391
- Tax, wage and social debts -€40,368
down €40,368 (-25.2%), from €159,971 to €119,603
of which Taxes: -€23,628
- Trade debts +€23,322
up €23,322 (+44.6%), from €52,289 to €75,611
- Staff costs +€62,213
up €62,213 (+7.2%), from €866,816 to €929,029
- Gross operating margin +€37,503
up €37,503 (+3.4%), from €1.1m to €1.1m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,447,876 | €1,594,909 | +€147,033 | +10.2% |
| Fixed assets | 21/28 | €759,162 | €1,069,586 | +€310,424 | +40.9% |
| Tangible fixed assets | 22/27 | €746,042 | €836,466 | +€90,424 | +12.1% |
| Land and buildings | 22 | €580,787 | €711,177 | +€130,390 | +22.5% |
| Plant, machinery and equipment | 23 | €131,547 | €100,291 | -€31,256 | -23.8% |
| Furniture and vehicles | 24 | €33,708 | €24,998 | -€8,709 | -25.8% |
| Financial fixed assets | 28 | €13,120 | €233,120 | +€220,000 | +1,677% |
| Current assets | 29/58 | €688,715 | €525,323 | -€163,391 | -23.7% |
| Stocks and contracts in progress | 3 | €15,877 | €20,609 | +€4,732 | +29.8% |
| Stocks | 30/36 | €15,877 | €20,609 | +€4,732 | +29.8% |
| Amounts receivable within one year | 40/41 | €113,946 | €185,210 | +€71,264 | +62.5% |
| Trade receivables | 40 | €4,015 | €20,201 | +€16,185 | +403% |
| Other amounts receivable | 41 | €109,931 | €165,009 | +€55,078 | +50.1% |
| Cash at bank and in hand | 54/58 | €558,892 | €319,504 | -€239,388 | -42.8% |
| Total equity and liabilities | 10/49 | €1,447,876 | €1,594,909 | +€147,033 | +10.2% |
| Equity | 10/15 | €934,361 | €1,016,537 | +€82,176 | +8.8% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Reserves | 13 | €371,298 | €371,298 | = | 0.0% |
| Tax-exempt reserves | 132 | €102,598 | €102,598 | = | 0.0% |
| Distributable reserves | 133 | €268,700 | €268,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €426,063 | €508,239 | +€82,176 | +19.3% |
| Amounts payable | 17/49 | €513,515 | €578,372 | +€64,857 | +12.6% |
| Amounts payable after more than one year | 17 | €237,718 | €306,391 | +€68,672 | +28.9% |
| Financial debts | 170/4 | €237,718 | €306,391 | +€68,672 | +28.9% |
| Amounts payable within one year | 42/48 | €275,797 | €271,982 | -€3,815 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €63,413 | €61,737 | -€1,676 | -2.6% |
| Trade debts | 44 | €52,289 | €75,611 | +€23,322 | +44.6% |
| Suppliers | 440/4 | €52,289 | €75,611 | +€23,322 | +44.6% |
| Taxes, remuneration and social security | 45 | €159,971 | €119,603 | -€40,368 | -25.2% |
| Taxes | 450/3 | €56,128 | €32,500 | -€23,628 | -42.1% |
| Remuneration and social security | 454/9 | €103,843 | €87,104 | -€16,740 | -16.1% |
| Other amounts payable | 47/48 | €124 | €15,031 | +€14,906 | +11,979% |
| Remuneration, social security and pensions | 62 | €866,816 | €929,029 | +€62,213 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,659 | €67,163 | +€504 | +0.8% |
| Other operating charges | 640/8 | €4,455 | €6,020 | +€1,565 | +35.1% |
| Gross operating margin | 9900 | €1,110,123 | €1,147,626 | +€37,503 | +3.4% |
| Operating profit (loss) | 9901 | €172,193 | €145,414 | -€26,779 | -15.6% |
| Financial income | 75/76B | €1,804 | €10,679 | +€8,874 | +492% |
| Recurring financial income | 75 | €1,804 | €10,679 | +€8,874 | +492% |
| Financial charges | 65/66B | €15,446 | €19,645 | +€4,199 | +27.2% |
| Recurring financial charges | 65 | €15,446 | €19,645 | +€4,199 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €158,551 | €136,448 | -€22,104 | -13.9% |
| Income taxes | 67/77 | €38,277 | €30,272 | -€8,006 | -20.9% |
| Profit (loss) for the period | 9904 | €120,274 | €106,176 | -€14,098 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €120,274 | €106,176 | -€14,098 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.