NOTARIS VERBERT: 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.
What changed
NOTARIS VERBERT
NACE 69.102, Activities of notaries
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€93,709
2024 · €101,822-€8,113
Equity
€414,191
2024 · €405,270+€8,921
Cash
€450,844
2024 · €441,495+€9,349
Balance sheet total
€1.5m
2024 · €1.2m+€329,558
Largest movements
Assets
- Receivables within one year +€270,413
up €270,413 (+288%), from €93,753 to €364,167
of which Other amounts receivable: +€252,099
- Tangible fixed assets +€55,758
up €55,758 (+9.8%), from €571,723 to €627,480
of which Land and buildings: +€160,098
Equity and liabilities
- Short-term financial debts +€390,000
new in 2025: €390,000
- Other debts -€133,615
down €133,615 (-100%), from €133,615 to €0
- Debts after one year +€40,808
up €40,808 (+12.2%), from €335,684 to €376,492
Income statement
- Gross operating margin +€77,404
up €77,404 (+7.2%), from €1.1m to €1.2m
- Staff costs +€50,947
up €50,947 (+6.4%), from €797,169 to €848,115
- Financial income -€29,469
down €29,469 (-42.3%), from €69,702 to €40,234
- Other operating charges +€18,919
up €18,919 (+29.9%), from €63,364 to €82,282
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.
Result 2024
€101,822
Gross operating margin
+€77,404
Staff costs
-€50,947
Depreciation
+€983
Other operating charges
-€18,919
Other operating items
+€450
Financial income
-€29,469
Financial charges
+€8,975
Taxes
+€3,410
Result 2025
€93,709
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€184,835
Investment
-€165,703
Financing
+€359,886
Cash 2024
€441,495
From operations (derived)
-€184,835
Net result for the year
+€93,709
Depreciation
+€109,920
Receivables within one year
-€270,413
Deferred charges and accrued income
+€5,986
Trade debts
-€5,624
Tax, wage and social debts
+€14,637
Other debts
-€133,615
Accrued charges and deferred income
+€565
Investment (derived)
-€165,703
Investment in fixed assets (net)
-€165,678
Current investments
-€25
Financing
+€359,886
Debts after one year
+€40,808
Current portion of long-term debt
+€13,867
Short-term financial debts
+€390,000
Contributions, distributions and other
-€84,788
Cash 2025
€450,844
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,152,087 | €1,481,645 | +€329,558 | +28.6% |
| Fixed assets | 21/28 | €572,143 | €627,900 | +€55,758 | +9.7% |
| Tangible fixed assets | 22/27 | €571,723 | €627,480 | +€55,758 | +9.8% |
| Land and buildings | 22 | - | €160,098 | +€160,098 | |
| Plant, machinery and equipment | 23 | €341 | €0 | -€341 | -100% |
| Furniture and vehicles | 24 | €138,011 | €100,147 | -€37,864 | -27.4% |
| Other tangible fixed assets | 26 | €433,371 | €367,236 | -€66,135 | -15.3% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €579,944 | €853,744 | +€273,801 | +47.2% |
| Amounts receivable within one year | 40/41 | €93,753 | €364,167 | +€270,413 | +288% |
| Trade receivables | 40 | €93,753 | €112,067 | +€18,314 | +19.5% |
| Other amounts receivable | 41 | €0 | €252,099 | +€252,099 | |
| Current investments | 50/53 | - | €25 | +€25 | |
| Cash at bank and in hand | 54/58 | €441,495 | €450,844 | +€9,349 | +2.1% |
| Deferred charges and accrued income | 490/1 | €44,696 | €38,709 | -€5,986 | -13.4% |
| Total equity and liabilities | 10/49 | €1,152,087 | €1,481,645 | +€329,558 | +28.6% |
| Equity | 10/15 | €405,270 | €414,191 | +€8,921 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €495,717 | €504,638 | +€8,921 | +1.8% |
| Tax-exempt reserves | 132 | €80 | €80 | = | 0.0% |
| Distributable reserves | 133 | €495,637 | €504,558 | +€8,921 | +1.8% |
| Profit (loss) carried forward | 14 | -€109,047 | -€109,047 | = | 0.0% |
| Amounts payable | 17/49 | €746,817 | €1,067,454 | +€320,638 | +42.9% |
| Amounts payable after more than one year | 17 | €335,684 | €376,492 | +€40,808 | +12.2% |
| Financial debts | 170/4 | €335,684 | €376,492 | +€40,808 | +12.2% |
| Amounts payable within one year | 42/48 | €385,931 | €665,195 | +€279,265 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €84,346 | €98,213 | +€13,867 | +16.4% |
| Financial debts | 43 | - | €390,000 | +€390,000 | |
| Credit institutions | 430/8 | - | €390,000 | +€390,000 | |
| Trade debts | 44 | €35,067 | €29,443 | -€5,624 | -16.0% |
| Suppliers | 440/4 | €35,067 | €29,443 | -€5,624 | -16.0% |
| Taxes, remuneration and social security | 45 | €132,903 | €147,540 | +€14,637 | +11.0% |
| Taxes | 450/3 | €45,785 | €42,573 | -€3,212 | -7.0% |
| Remuneration and social security | 454/9 | €87,118 | €104,967 | +€17,849 | +20.5% |
| Other amounts payable | 47/48 | €133,615 | €0 | -€133,615 | -100% |
| Accrued charges and deferred income | 492/3 | €25,202 | €25,767 | +€565 | +2.2% |
| Non-recurring operating income | 76A | €3,653 | €0 | -€3,653 | -100% |
| Remuneration, social security and pensions | 62 | €797,169 | €848,115 | +€50,947 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,903 | €109,920 | -€983 | -0.9% |
| Other operating charges | 640/8 | €63,364 | €82,282 | +€18,919 | +29.9% |
| Non-recurring operating charges | 66A | €450 | €0 | -€450 | -100% |
| Gross operating margin | 9900 | €1,081,636 | €1,159,040 | +€77,404 | +7.2% |
| Operating profit (loss) | 9901 | €109,750 | €118,722 | +€8,971 | +8.2% |
| Financial income | 75/76B | €69,702 | €40,234 | -€29,469 | -42.3% |
| Recurring financial income | 75 | €69,702 | €40,234 | -€29,469 | -42.3% |
| Financial charges | 65/66B | €19,708 | €10,734 | -€8,975 | -45.5% |
| Recurring financial charges | 65 | €19,708 | €10,734 | -€8,975 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €159,745 | €148,222 | -€11,523 | -7.2% |
| Income taxes | 67/77 | €57,923 | €54,513 | -€3,410 | -5.9% |
| Profit (loss) for the period | 9904 | €101,822 | €93,709 | -€8,113 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,822 | €93,709 | -€8,113 | -8.0% |
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 24 October 2026 via checked.be.