VER CONSULT: what changed
Two fiscal 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.
VER CONSULT
Largest movements
- Cash +€25,358
up €25,358 (+2684.6%), from €945 to €26,303
mainly Deferred charges and accrued income (+€13,985) and Trade debts (+€5,539)
- Deferred charges and accrued income -€13,985
no longer reported in 2025 (was €13,985)
- Receivables within one year -€1,407
down €1,407 (-26.0%), from €5,423 to €4,016
of which Trade receivables: -€2,188
- Tangible fixed assets -€898
down €898 (-59.3%), from €1,513 to €615
- Trade debts +€5,539
up €5,539 (+49.7%), from €11,148 to €16,687
- Profit (loss) carried forward +€2,773
up €2,773 (+9.4%), from -€29,463 to -€26,691
- Other debts +€757
up €757 (+2.2%), from €33,981 to €34,738
- Gross operating margin +€10,695
up €10,695, from -€1,597 to €9,099
- Other operating charges +€4,097
up €4,097 (+310.7%), from €1,319 to €5,416
- Depreciation -€474
down €474 (-34.6%), from €1,371 to €898
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.
Cash bridge derived
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 | €21,865 | €30,934 | +€9,069 | +41.5% |
| Fixed assets | 21/28 | €1,513 | €615 | -€898 | -59.3% |
| Tangible fixed assets | 22/27 | €1,513 | €615 | -€898 | -59.3% |
| Furniture and vehicles | 24 | €1,513 | €615 | -€898 | -59.3% |
| Current assets | 29/58 | €20,353 | €30,319 | +€9,966 | +49.0% |
| Amounts receivable within one year | 40/41 | €5,423 | €4,016 | -€1,407 | -26.0% |
| Trade receivables | 40 | €2,658 | €469 | -€2,188 | -82.3% |
| Other amounts receivable | 41 | €2,765 | €3,546 | +€781 | +28.2% |
| Cash at bank and in hand | 54/58 | €945 | €26,303 | +€25,358 | +2684.6% |
| Deferred charges and accrued income | 490/1 | €13,985 | - | -€13,985 | |
| Total equity and liabilities | 10/49 | €21,865 | €30,934 | +€9,069 | +41.5% |
| Equity | 10/15 | -€23,263 | -€20,491 | +€2,773 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,463 | -€26,691 | +€2,773 | +9.4% |
| Amounts payable | 17/49 | €45,129 | €51,425 | +€6,296 | +14.0% |
| Amounts payable within one year | 42/48 | €45,129 | €51,425 | +€6,296 | +14.0% |
| Trade debts | 44 | €11,148 | €16,687 | +€5,539 | +49.7% |
| Suppliers | 440/4 | €11,148 | €16,687 | +€5,539 | +49.7% |
| Other amounts payable | 47/48 | €33,981 | €34,738 | +€757 | +2.2% |
| Non-recurring operating income | 76A | €5,051 | - | -€5,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,371 | €898 | -€474 | -34.6% |
| Other operating charges | 640/8 | €1,319 | €5,416 | +€4,097 | +310.7% |
| Non-recurring operating charges | 66A | €468 | - | -€468 | |
| Gross operating margin | 9900 | -€1,597 | €9,099 | +€10,695 | |
| Operating profit (loss) | 9901 | -€4,754 | €2,786 | +€7,540 | |
| Financial income | 75/76B | €11 | €25 | +€14 | +129.7% |
| Recurring financial income | 75 | €11 | €25 | +€14 | +129.7% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,782 | €2,773 | +€7,554 | |
| Profit (loss) for the period | 9904 | -€4,782 | €2,773 | +€7,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,782 | €2,773 | +€7,554 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.