SNC VERHEYEN: 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.
SNC VERHEYEN
Largest movements
- Cash +€6,560
up €6,560 (+11.9%), from €55,333 to €61,893
mainly Other debts (+€10,112) and Net result for the year (+€5,697)
- Other debts +€10,112
up €10,112, from €0 to €10,112
- Reserves -€4,193
down €4,193 (-7.7%), from €54,322 to €50,129
- Gross operating margin -€15,205
down €15,205 (-59.6%), from €25,493 to €10,288
- Taxes -€2,721
down €2,721 (-53.9%), from €5,046 to €2,325
- Depreciation -€696
down €696 (-32.6%), from €2,132 to €1,436
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 | €67,125 | €72,641 | +€5,516 | +8.2% |
| Fixed assets | 21/28 | €1,788 | €1,327 | -€461 | -25.8% |
| Tangible fixed assets | 22/27 | €1,788 | €1,327 | -€461 | -25.8% |
| Land and buildings | 22 | €280 | €0 | -€280 | -100% |
| Plant, machinery and equipment | 23 | €929 | €1,217 | +€287 | +30.9% |
| Furniture and vehicles | 24 | €579 | €110 | -€468 | -80.9% |
| Current assets | 29/58 | €65,337 | €71,314 | +€5,977 | +9.1% |
| Amounts receivable within one year | 40/41 | €8,654 | €8,777 | +€123 | +1.4% |
| Trade receivables | 40 | €5,503 | €3,665 | -€1,838 | -33.4% |
| Other amounts receivable | 41 | €3,151 | €5,112 | +€1,961 | +62.2% |
| Cash at bank and in hand | 54/58 | €55,333 | €61,893 | +€6,560 | +11.9% |
| Deferred charges and accrued income | 490/1 | €1,351 | €645 | -€706 | -52.3% |
| Total equity and liabilities | 10/49 | €67,125 | €72,641 | +€5,516 | +8.2% |
| Equity | 10/15 | €66,722 | €62,529 | -€4,193 | -6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €54,322 | €50,129 | -€4,193 | -7.7% |
| Distributable reserves | 133 | €54,322 | €50,129 | -€4,193 | -7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €403 | €10,112 | +€9,709 | +2,408% |
| Amounts payable within one year | 42/48 | €403 | €10,112 | +€9,709 | +2,408% |
| Trade debts | 44 | €403 | €0 | -€403 | -100% |
| Suppliers | 440/4 | €403 | €0 | -€403 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €10,112 | +€10,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,132 | €1,436 | -€696 | -32.6% |
| Other operating charges | 640/8 | €889 | €895 | +€6 | +0.7% |
| Gross operating margin | 9900 | €25,493 | €10,288 | -€15,205 | -59.6% |
| Operating profit (loss) | 9901 | €22,472 | €7,956 | -€14,516 | -64.6% |
| Financial income | 75/76B | €0 | €110 | +€110 | |
| Recurring financial income | 75 | €0 | €110 | +€110 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €22,429 | €8,022 | -€14,407 | -64.2% |
| Income taxes | 67/77 | €5,046 | €2,325 | -€2,721 | -53.9% |
| Profit (loss) for the period | 9904 | €17,382 | €5,697 | -€11,686 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,382 | €5,697 | -€11,686 | -67.2% |
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.