ON VERRA: 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.
ON VERRA
Largest movements
- Tangible fixed assets -€65,761
down €65,761 (-7.0%), from €932,923 to €867,162
of which Other tangible fixed assets: -€63,946
- Cash +€51,975
up €51,975 (+126%), from €41,282 to €93,257
mainly Trade debts (+€103,872) and Depreciation (+€75,461)
- Stocks and contracts -€17,749
down €17,749 (-20.6%), from €86,249 to €68,500
- Trade debts +€103,872
up €103,872 (+71.3%), from €145,730 to €249,601
- Debts after one year -€100,273
down €100,273 (-10.8%), from €927,572 to €827,299
- Other debts -€52,867
down €52,867 (-81.6%), from €64,763 to €11,896
- Tax, wage and social debts +€16,882
up €16,882 (+41.9%), from €40,255 to €57,137
of which Remuneration and social security: +€9,922
- Gross operating margin +€342,634
up €342,634 (+114%), from €299,598 to €642,232
- Staff costs +€154,868
up €154,868 (+43.9%), from €352,891 to €507,759
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 | €1,064,703 | €1,040,883 | -€23,819 | -2.2% |
| Fixed assets | 21/28 | €934,053 | €867,942 | -€66,111 | -7.1% |
| Intangible fixed assets | 21 | €1,130 | €780 | -€350 | -31.0% |
| Tangible fixed assets | 22/27 | €932,923 | €867,162 | -€65,761 | -7.0% |
| Plant, machinery and equipment | 23 | €32,965 | €26,359 | -€6,606 | -20.0% |
| Furniture and vehicles | 24 | €9,652 | €14,444 | +€4,792 | +49.6% |
| Other tangible fixed assets | 26 | €890,305 | €826,359 | -€63,946 | -7.2% |
| Current assets | 29/58 | €130,650 | €172,941 | +€42,291 | +32.4% |
| Stocks and contracts in progress | 3 | €86,249 | €68,500 | -€17,749 | -20.6% |
| Stocks | 30/36 | €86,249 | €68,500 | -€17,749 | -20.6% |
| Amounts receivable within one year | 40/41 | €3,118 | €4,083 | +€964 | +30.9% |
| Other amounts receivable | 41 | €3,118 | €4,083 | +€964 | +30.9% |
| Cash at bank and in hand | 54/58 | €41,282 | €93,257 | +€51,975 | +126% |
| Deferred charges and accrued income | 490/1 | - | €7,101 | +€7,101 | |
| Total equity and liabilities | 10/49 | €1,064,703 | €1,040,883 | -€23,819 | -2.2% |
| Equity | 10/15 | -€173,786 | -€170,478 | +€3,308 | +1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,786 | -€180,478 | +€3,308 | +1.8% |
| Amounts payable | 17/49 | €1,238,488 | €1,211,361 | -€27,127 | -2.2% |
| Amounts payable after more than one year | 17 | €927,572 | €827,299 | -€100,273 | -10.8% |
| Financial debts | 170/4 | €927,572 | €827,299 | -€100,273 | -10.8% |
| Amounts payable within one year | 42/48 | €310,916 | €384,062 | +€73,146 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €60,169 | €63,273 | +€3,104 | +5.2% |
| Trade debts | 44 | €145,730 | €249,601 | +€103,872 | +71.3% |
| Suppliers | 440/4 | €145,730 | €249,601 | +€103,872 | +71.3% |
| Advances received on contracts in progress | 46 | - | €2,155 | +€2,155 | |
| Taxes, remuneration and social security | 45 | €40,255 | €57,137 | +€16,882 | +41.9% |
| Taxes | 450/3 | €16,604 | €23,564 | +€6,960 | +41.9% |
| Remuneration and social security | 454/9 | €23,651 | €33,573 | +€9,922 | +42.0% |
| Other amounts payable | 47/48 | €64,763 | €11,896 | -€52,867 | -81.6% |
| Remuneration, social security and pensions | 62 | €352,891 | €507,759 | +€154,868 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,811 | €75,461 | -€4,350 | -5.5% |
| Other operating charges | 640/8 | €4,468 | €5,089 | +€622 | +13.9% |
| Non-recurring operating charges | 66A | €633 | €0 | -€633 | -100% |
| Gross operating margin | 9900 | €299,598 | €642,232 | +€342,634 | +114% |
| Operating profit (loss) | 9901 | -€138,205 | €53,922 | +€192,127 | |
| Financial income | 75/76B | €56 | €12 | -€44 | -79.2% |
| Recurring financial income | 75 | €56 | €12 | -€44 | -79.2% |
| Financial charges | 65/66B | €45,597 | €50,494 | +€4,897 | +10.7% |
| Recurring financial charges | 65 | €45,597 | €50,494 | +€4,897 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€183,746 | €3,440 | +€187,186 | |
| Income taxes | 67/77 | €40 | €132 | +€92 | +234% |
| Profit (loss) for the period | 9904 | -€183,786 | €3,308 | +€187,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€183,786 | €3,308 | +€187,093 |
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 15 October 2026 via checked.be.