Robin Vercammen Expertises: 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.
Robin Vercammen Expertises
Largest movements
- Current investments +€280,000
up €280,000 (+80.0%), from €350,000 to €630,000
- Receivables within one year -€98,975
down €98,975 (-94.7%), from €104,492 to €5,517
of which Other amounts receivable: -€94,483
- Tangible fixed assets -€20,296
down €20,296 (-55.7%), from €36,468 to €16,172
- Cash -€17,869
down €17,869 (-12.6%), from €142,049 to €124,180
mainly Current investments (-€280,000) and Tax, wage and social debts (-€1,384)
- Reserves +€140,167
up €140,167 (+24.0%), from €584,062 to €724,230
of which Distributable reserves: +€140,167
- Financial charges -€29,994
down €29,994 (-97.9%), from €30,630 to €636
- Gross operating margin -€21,544
down €21,544 (-9.6%), from €224,942 to €203,398
- Financial income -€8,642
down €8,642 (-33.2%), from €26,011 to €17,370
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 | €633,009 | €776,184 | +€143,176 | +22.6% |
| Fixed assets | 21/28 | €36,468 | €16,172 | -€20,296 | -55.7% |
| Tangible fixed assets | 22/27 | €36,468 | €16,172 | -€20,296 | -55.7% |
| Furniture and vehicles | 24 | €36,468 | €16,172 | -€20,296 | -55.7% |
| Current assets | 29/58 | €596,541 | €760,013 | +€163,472 | +27.4% |
| Amounts receivable within one year | 40/41 | €104,492 | €5,517 | -€98,975 | -94.7% |
| Trade receivables | 40 | €4,492 | - | -€4,492 | |
| Other amounts receivable | 41 | €100,000 | €5,517 | -€94,483 | -94.5% |
| Current investments | 50/53 | €350,000 | €630,000 | +€280,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €142,049 | €124,180 | -€17,869 | -12.6% |
| Deferred charges and accrued income | 490/1 | - | €315 | +€315 | |
| Total equity and liabilities | 10/49 | €633,009 | €776,184 | +€143,176 | +22.6% |
| Equity | 10/15 | €609,417 | €749,585 | +€140,167 | +23.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €584,062 | €724,230 | +€140,167 | +24.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €581,562 | €721,730 | +€140,167 | +24.1% |
| Profit (loss) carried forward | 14 | €355 | €355 | -€0 | 0.0% |
| Amounts payable | 17/49 | €23,591 | €26,599 | +€3,008 | +12.8% |
| Amounts payable within one year | 42/48 | €23,591 | €26,599 | +€3,008 | +12.8% |
| Trade debts | 44 | €1,147 | €794 | -€353 | -30.8% |
| Suppliers | 440/4 | €1,147 | €794 | -€353 | -30.8% |
| Taxes, remuneration and social security | 45 | €14,125 | €12,741 | -€1,384 | -9.8% |
| Taxes | 450/3 | €14,125 | €12,741 | -€1,384 | -9.8% |
| Other amounts payable | 47/48 | €8,320 | €13,065 | +€4,745 | +57.0% |
| Remuneration, social security and pensions | 62 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,636 | €20,296 | -€1,340 | -6.2% |
| Other operating charges | 640/8 | €871 | €1,819 | +€947 | +109% |
| Gross operating margin | 9900 | €224,942 | €203,398 | -€21,544 | -9.6% |
| Operating profit (loss) | 9901 | €202,435 | €181,083 | -€21,351 | -10.5% |
| Financial income | 75/76B | €26,011 | €17,370 | -€8,642 | -33.2% |
| Recurring financial income | 75 | €26,011 | €17,370 | -€8,642 | -33.2% |
| Financial charges | 65/66B | €30,630 | €636 | -€29,994 | -97.9% |
| Recurring financial charges | 65 | €30,630 | €636 | -€29,994 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €197,816 | €197,817 | +€1 | 0.0% |
| Income taxes | 67/77 | €59,603 | €57,650 | -€1,954 | -3.3% |
| Profit (loss) for the period | 9904 | €138,212 | €140,167 | +€1,955 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €138,212 | €140,167 | +€1,955 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.