RIK VERHEYEN: what changed
RIK VERHEYEN
Largest movements
- Receivables within one year +€1,273
up €1,273 (+13.5%), from €9,404 to €10,677
of which Other amounts receivable: +€1,273
- Trade debts +€6,178
up €6,178 (+271%), from €2,281 to €8,459
- Profit (loss) carried forward -€4,347
down €4,347 (-13.5%), from -€32,232 to -€36,579
- Other debts -€520
down €520 (-3.9%), from €13,502 to €12,981
- Tax, wage and social debts -€170
no longer reported in 2025 (was €170)
- Short-term financial debts +€131
up €131 (+81,900%), from €0 to €131
- Gross operating margin -€3,891
down €3,891 (-3,330%), from -€117 to -€4,008
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,636 | €12,909 | +€1,273 | +10.9% |
| Fixed assets | 21/28 | €2,232 | €2,232 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,232 | €2,232 | = | 0.0% |
| Furniture and vehicles | 24 | €2,232 | €2,232 | = | 0.0% |
| Current assets | 29/58 | €9,404 | €10,677 | +€1,273 | +13.5% |
| Amounts receivable within one year | 40/41 | €9,404 | €10,677 | +€1,273 | +13.5% |
| Trade receivables | 40 | €9,015 | €9,015 | = | 0.0% |
| Other amounts receivable | 41 | €389 | €1,661 | +€1,273 | +328% |
| Total equity and liabilities | 10/49 | €11,636 | €12,909 | +€1,273 | +10.9% |
| Equity | 10/15 | -€4,316 | -€8,663 | -€4,347 | -101% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,916 | €7,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €5,916 | €5,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,232 | -€36,579 | -€4,347 | -13.5% |
| Amounts payable | 17/49 | €15,953 | €21,572 | +€5,619 | +35.2% |
| Amounts payable within one year | 42/48 | €15,953 | €21,572 | +€5,619 | +35.2% |
| Financial debts | 43 | €0 | €131 | +€131 | +81,900% |
| Credit institutions | 430/8 | €0 | €131 | +€131 | +81,900% |
| Trade debts | 44 | €2,281 | €8,459 | +€6,178 | +271% |
| Suppliers | 440/4 | €2,281 | €8,459 | +€6,178 | +271% |
| Taxes, remuneration and social security | 45 | €170 | - | -€170 | |
| Taxes | 450/3 | €170 | - | -€170 | |
| Other amounts payable | 47/48 | €13,502 | €12,981 | -€520 | -3.9% |
| Gross operating margin | 9900 | -€117 | -€4,008 | -€3,891 | -3,330% |
| Operating profit (loss) | 9901 | -€117 | -€4,008 | -€3,891 | -3,330% |
| Financial charges | 65/66B | €345 | €339 | -€6 | -1.7% |
| Recurring financial charges | 65 | €345 | €339 | -€6 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€462 | -€4,347 | -€3,885 | -842% |
| Profit (loss) for the period | 9904 | -€462 | -€4,347 | -€3,885 | -842% |
| Profit (loss) for the period to be appropriated | 9905 | -€462 | -€4,347 | -€3,885 | -842% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.