MONIQUE VERHOEVEN: 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.
MONIQUE VERHOEVEN
Largest movements
- Cash -€48,653
down €48,653 (-71.5%), from €68,008 to €19,355
mainly Debts after one year (-€25,824) and Receivables within one year (-€21,673)
- Receivables within one year +€21,673
up €21,673 (+69.9%), from €30,993 to €52,666
- Debts after one year -€25,824
down €25,824 (-6.6%), from €390,271 to €364,447
- Taxes +€12,006
new in 2024: €12,006
- Other operating charges -€2,607
down €2,607 (-74.1%), from €3,519 to €912
- Financial charges -€1,979
down €1,979 (-14.4%), from €13,714 to €11,735
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 | €522,804 | €492,958 | -€29,846 | -5.7% |
| Fixed assets | 21/28 | €423,803 | €420,937 | -€2,866 | -0.7% |
| Tangible fixed assets | 22/27 | €423,803 | €420,937 | -€2,866 | -0.7% |
| Land and buildings | 22 | €423,803 | €420,937 | -€2,866 | -0.7% |
| Current assets | 29/58 | €99,001 | €72,021 | -€26,980 | -27.3% |
| Amounts receivable within one year | 40/41 | €30,993 | €52,666 | +€21,673 | +69.9% |
| Other amounts receivable | 41 | €30,993 | €52,666 | +€21,673 | +69.9% |
| Cash at bank and in hand | 54/58 | €68,008 | €19,355 | -€48,653 | -71.5% |
| Total equity and liabilities | 10/49 | €522,804 | €492,958 | -€29,846 | -5.7% |
| Equity | 10/15 | €16,263 | €11,505 | -€4,758 | -29.3% |
| Contributions | 10/11 | €37,519 | €37,519 | = | 0.0% |
| Reserves | 13 | €15,215 | €15,215 | = | 0.0% |
| Non-distributable reserves | 130/1 | €835 | €835 | = | 0.0% |
| Reserves not available under the articles | 1311 | €835 | €835 | = | 0.0% |
| Distributable reserves | 133 | €14,380 | €14,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,471 | -€41,229 | -€4,758 | -13.0% |
| Amounts payable | 17/49 | €506,541 | €481,453 | -€25,088 | -5.0% |
| Amounts payable after more than one year | 17 | €390,271 | €364,447 | -€25,824 | -6.6% |
| Financial debts | 170/4 | €390,271 | €364,447 | -€25,824 | -6.6% |
| Amounts payable within one year | 42/48 | €116,270 | €117,006 | +€736 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €25,091 | €25,824 | +€733 | +2.9% |
| Trade debts | 44 | €384 | €387 | +€3 | +0.8% |
| Suppliers | 440/4 | €384 | €387 | +€3 | +0.8% |
| Other amounts payable | 47/48 | €90,795 | €90,795 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,696 | €2,866 | +€170 | +6.3% |
| Other operating charges | 640/8 | €3,519 | €912 | -€2,607 | -74.1% |
| Gross operating margin | 9900 | €22,881 | €22,761 | -€120 | -0.5% |
| Operating profit (loss) | 9901 | €16,666 | €18,983 | +€2,317 | +13.9% |
| Financial charges | 65/66B | €13,714 | €11,735 | -€1,979 | -14.4% |
| Recurring financial charges | 65 | €13,714 | €11,735 | -€1,979 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €2,952 | €7,248 | +€4,296 | +146% |
| Income taxes | 67/77 | - | €12,006 | +€12,006 | |
| Profit (loss) for the period | 9904 | €2,952 | -€4,758 | -€7,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,952 | -€4,758 | -€7,710 |
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 27 October 2026 via checked.be.