Lien Verwimp: 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.
Lien Verwimp
Largest movements
- Cash -€14,168
down €14,168 (-90.4%), from €15,679 to €1,511
mainly Receivables within one year (-€10,647) and Tax, wage and social debts (-€7,522)
- Receivables within one year +€10,647
up €10,647 (+47.2%), from €22,555 to €33,202
of which Trade receivables: +€10,311
- Tangible fixed assets -€2,198
down €2,198 (-46.7%), from €4,706 to €2,508
of which Furniture and vehicles: -€1,289
- Tax, wage and social debts -€7,522
down €7,522 (-66.5%), from €11,314 to €3,793
of which Taxes: -€9,772
- Accrued charges and deferred income +€868
up €868 (+24.8%), from €3,500 to €4,368
- Reserves +€723
up €723 (+3.4%), from €21,349 to €22,071
- Gross operating margin -€1,613
down €1,613 (-21.9%), from €7,358 to €5,745
- Taxes -€1,259
down €1,259 (-44.1%), from €2,856 to €1,597
- Financial income +€168
up €168 (+11,407%), from €1 to €169
- Financial charges +€129
up €129 (+70.2%), from €184 to €313
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 | €43,170 | €37,226 | -€5,945 | -13.8% |
| Fixed assets | 21/28 | €4,706 | €2,508 | -€2,198 | -46.7% |
| Tangible fixed assets | 22/27 | €4,706 | €2,508 | -€2,198 | -46.7% |
| Plant, machinery and equipment | 23 | €2,144 | €1,235 | -€909 | -42.4% |
| Furniture and vehicles | 24 | €2,563 | €1,273 | -€1,289 | -50.3% |
| Current assets | 29/58 | €38,464 | €34,718 | -€3,747 | -9.7% |
| Amounts receivable within one year | 40/41 | €22,555 | €33,202 | +€10,647 | +47.2% |
| Trade receivables | 40 | €22,457 | €32,768 | +€10,311 | +45.9% |
| Other amounts receivable | 41 | €98 | €434 | +€336 | +341% |
| Cash at bank and in hand | 54/58 | €15,679 | €1,511 | -€14,168 | -90.4% |
| Deferred charges and accrued income | 490/1 | €230 | €5 | -€225 | -98.0% |
| Total equity and liabilities | 10/49 | €43,170 | €37,226 | -€5,945 | -13.8% |
| Equity | 10/15 | €24,349 | €25,071 | +€723 | +3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,349 | €22,071 | +€723 | +3.4% |
| Distributable reserves | 133 | €21,349 | €22,071 | +€723 | +3.4% |
| Amounts payable | 17/49 | €18,822 | €12,154 | -€6,667 | -35.4% |
| Amounts payable within one year | 42/48 | €15,322 | €7,786 | -€7,535 | -49.2% |
| Trade debts | 44 | €4,007 | €3,734 | -€273 | -6.8% |
| Suppliers | 440/4 | €4,007 | €3,734 | -€273 | -6.8% |
| Taxes, remuneration and social security | 45 | €11,314 | €3,793 | -€7,522 | -66.5% |
| Taxes | 450/3 | €11,314 | €1,543 | -€9,772 | -86.4% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €0 | €259 | +€259 | |
| Accrued charges and deferred income | 492/3 | €3,500 | €4,368 | +€868 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,589 | €2,599 | +€10 | +0.4% |
| Other operating charges | 640/8 | €674 | €682 | +€8 | +1.2% |
| Gross operating margin | 9900 | €7,358 | €5,745 | -€1,613 | -21.9% |
| Operating profit (loss) | 9901 | €4,095 | €2,464 | -€1,631 | -39.8% |
| Financial income | 75/76B | €1 | €169 | +€168 | +11,407% |
| Recurring financial income | 75 | €1 | €169 | +€168 | +11,407% |
| Financial charges | 65/66B | €184 | €313 | +€129 | +70.2% |
| Recurring financial charges | 65 | €184 | €313 | +€129 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €3,912 | €2,320 | -€1,593 | -40.7% |
| Income taxes | 67/77 | €2,856 | €1,597 | -€1,259 | -44.1% |
| Profit (loss) for the period | 9904 | €1,057 | €723 | -€334 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,057 | €723 | -€334 | -31.6% |
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 20 October 2026 via checked.be.