Ver-werk-het: 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.
Ver-werk-het
Largest movements
- Receivables within one year -€6,448
down €6,448 (-11.7%), from €54,934 to €48,486
of which Other amounts receivable: -€4,567
- Tangible fixed assets -€2,130
down €2,130 (-77.0%), from €2,766 to €636
- Reserves -€5,851
down €5,851 (-14.7%), from €39,819 to €33,968
of which Distributable reserves: -€5,851
- Trade debts -€1,509
down €1,509 (-96.3%), from €1,567 to €58
- Tax, wage and social debts -€974
down €974 (-100%), from €974 to €0
- Gross operating margin -€9,382
down €9,382, from €5,807 to -€3,575
- Taxes -€974
down €974 (-100%), from €974 to €0
- Other operating charges +€118
up €118, from €0 to €118
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 | €69,234 | €60,901 | -€8,334 | -12.0% |
| Fixed assets | 21/28 | €7,376 | €5,246 | -€2,130 | -28.9% |
| Tangible fixed assets | 22/27 | €2,766 | €636 | -€2,130 | -77.0% |
| Plant, machinery and equipment | 23 | €2,766 | €636 | -€2,130 | -77.0% |
| Financial fixed assets | 28 | €4,610 | €4,610 | = | 0.0% |
| Current assets | 29/58 | €61,859 | €55,655 | -€6,204 | -10.0% |
| Amounts receivable within one year | 40/41 | €54,934 | €48,486 | -€6,448 | -11.7% |
| Trade receivables | 40 | €11,001 | €9,120 | -€1,881 | -17.1% |
| Other amounts receivable | 41 | €43,933 | €39,366 | -€4,567 | -10.4% |
| Cash at bank and in hand | 54/58 | €5,101 | €5,210 | +€109 | +2.1% |
| Deferred charges and accrued income | 490/1 | €1,824 | €1,958 | +€135 | +7.4% |
| Total equity and liabilities | 10/49 | €69,234 | €60,901 | -€8,334 | -12.0% |
| Equity | 10/15 | €58,419 | €52,568 | -€5,851 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,819 | €33,968 | -€5,851 | -14.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,959 | €32,108 | -€5,851 | -15.4% |
| Amounts payable | 17/49 | €10,815 | €8,332 | -€2,483 | -23.0% |
| Amounts payable within one year | 42/48 | €10,815 | €8,332 | -€2,483 | -23.0% |
| Trade debts | 44 | €1,567 | €58 | -€1,509 | -96.3% |
| Suppliers | 440/4 | €1,567 | €58 | -€1,509 | -96.3% |
| Taxes, remuneration and social security | 45 | €974 | €0 | -€974 | -100% |
| Taxes | 450/3 | €974 | €0 | -€974 | -100% |
| Other amounts payable | 47/48 | €8,275 | €8,275 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €2,130 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €118 | +€118 | |
| Gross operating margin | 9900 | €5,807 | -€3,575 | -€9,382 | |
| Operating profit (loss) | 9901 | €3,677 | -€5,823 | -€9,500 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €29 | €29 | -€1 | -3.1% |
| Recurring financial charges | 65 | €29 | €29 | -€1 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €3,648 | -€5,851 | -€9,499 | |
| Income taxes | 67/77 | €974 | €0 | -€974 | -100% |
| Profit (loss) for the period | 9904 | €2,674 | -€5,851 | -€8,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,674 | -€5,851 | -€8,525 |
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 26 October 2026 via checked.be.