VERACHTERT MARC: what changed
VERACHTERT MARC
Largest movements
- Cash +€13,685
up €13,685 (+31.5%), from €43,382 to €57,067
mainly Depreciation (+€19,037) and Receivables within one year (+€5,406)
- Tangible fixed assets -€13,005
down €13,005 (-29.1%), from €44,754 to €31,749
of which Land and buildings: -€18,786
- Receivables within one year -€5,406
down €5,406 (-42.5%), from €12,731 to €7,325
of which Other amounts receivable: -€5,455
- Reserves -€4,776
down €4,776 (-5.5%), from €86,127 to €81,351
of which Distributable reserves: -€4,776
- Tax, wage and social debts +€2,135
up €2,135 (+5,152%), from €41 to €2,177
- Trade debts -€1,828
down €1,828 (-74.4%), from €2,456 to €628
- Other debts -€1,208
down €1,208 (-34.2%), from €3,532 to €2,324
- Gross operating margin -€8,181
down €8,181 (-35.5%), from €23,017 to €14,836
- Write-downs -€1,289
down €1,289 (-100%), from €1,289 to €0
- Taxes -€1,099
down €1,099 (-89.0%), from €1,235 to €136
- Depreciation +€346
up €346 (+1.8%), from €18,692 to €19,037
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,640 | €97,964 | -€5,676 | -5.5% |
| Fixed assets | 21/28 | €44,754 | €31,749 | -€13,005 | -29.1% |
| Tangible fixed assets | 22/27 | €44,754 | €31,749 | -€13,005 | -29.1% |
| Land and buildings | 22 | €44,754 | €25,968 | -€18,786 | -42.0% |
| Furniture and vehicles | 24 | - | €5,781 | +€5,781 | |
| Current assets | 29/58 | €58,886 | €66,215 | +€7,329 | +12.4% |
| Amounts receivable within one year | 40/41 | €12,731 | €7,325 | -€5,406 | -42.5% |
| Trade receivables | 40 | €2,322 | €2,371 | +€49 | +2.1% |
| Other amounts receivable | 41 | €10,409 | €4,954 | -€5,455 | -52.4% |
| Cash at bank and in hand | 54/58 | €43,382 | €57,067 | +€13,685 | +31.5% |
| Deferred charges and accrued income | 490/1 | €2,774 | €1,823 | -€951 | -34.3% |
| Total equity and liabilities | 10/49 | €103,640 | €97,964 | -€5,676 | -5.5% |
| Equity | 10/15 | €97,612 | €92,835 | -€4,776 | -4.9% |
| Contributions | 10/11 | €11,484 | €11,484 | = | 0.0% |
| Reserves | 13 | €86,127 | €81,351 | -€4,776 | -5.5% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €2,479 | +€2,479 | |
| Own shares acquired | 1312 | - | €0 | = | |
| Other | 1319 | €2,479 | - | -€2,479 | |
| Distributable reserves | 133 | €83,648 | €78,872 | -€4,776 | -5.7% |
| Amounts payable | 17/49 | €6,029 | €5,129 | -€900 | -14.9% |
| Amounts payable within one year | 42/48 | €6,029 | €5,129 | -€900 | -14.9% |
| Trade debts | 44 | €2,456 | €628 | -€1,828 | -74.4% |
| Suppliers | 440/4 | €2,456 | €628 | -€1,828 | -74.4% |
| Taxes, remuneration and social security | 45 | €41 | €2,177 | +€2,135 | +5,152% |
| Taxes | 450/3 | €41 | €2,177 | +€2,135 | +5,152% |
| Other amounts payable | 47/48 | €3,532 | €2,324 | -€1,208 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,692 | €19,037 | +€346 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,289 | €0 | -€1,289 | -100% |
| Other operating charges | 640/8 | €439 | €593 | +€154 | +35.1% |
| Gross operating margin | 9900 | €23,017 | €14,836 | -€8,181 | -35.5% |
| Operating profit (loss) | 9901 | €2,596 | -€4,794 | -€7,391 | |
| Financial income | 75/76B | €261 | €336 | +€76 | +29.2% |
| Recurring financial income | 75 | €261 | €336 | +€76 | +29.2% |
| Financial charges | 65/66B | €162 | €182 | +€20 | +12.5% |
| Recurring financial charges | 65 | €162 | €182 | +€20 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €2,695 | -€4,640 | -€7,335 | |
| Income taxes | 67/77 | €1,235 | €136 | -€1,099 | -89.0% |
| Profit (loss) for the period | 9904 | €1,460 | -€4,776 | -€6,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,460 | -€4,776 | -€6,236 |
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 7 November 2026 via checked.be.