VERACHTERTGROUP: 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.
VERACHTERTGROUP
Largest movements
- Cash +€91,887
up €91,887 (+270%), from €34,062 to €125,949
mainly Receivables within one year (+€69,656) and Depreciation (+€38,121)
- Receivables within one year -€69,656
down €69,656 (-41.0%), from €169,762 to €100,106
of which Trade receivables: -€68,253
- Tangible fixed assets -€37,864
down €37,864 (-34.8%), from €108,944 to €71,080
of which Furniture and vehicles: -€32,477
- Debts after one year -€28,441
down €28,441 (-47.1%), from €60,327 to €31,885
- Reserves +€23,411
up €23,411 (+24.5%), from €95,652 to €119,064
- Trade debts -€20,885
down €20,885 (-21.5%), from €97,070 to €76,185
- Current portion of long-term debt -€8,863
down €8,863 (-23.8%), from €37,305 to €28,441
- Other debts +€8,123
up €8,123 (+508%), from €1,600 to €9,723
- Gross operating margin -€7,515
down €7,515 (-5.7%), from €131,725 to €124,211
- Depreciation -€5,171
down €5,171 (-11.9%), from €43,292 to €38,121
- Staff costs +€4,275
up €4,275 (+10.6%), from €40,356 to €44,631
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,282 | €297,392 | -€15,890 | -5.1% |
| Formation expenses | 20 | €514 | €257 | -€257 | -50.0% |
| Fixed assets | 21/28 | €108,944 | €71,080 | -€37,864 | -34.8% |
| Tangible fixed assets | 22/27 | €108,944 | €71,080 | -€37,864 | -34.8% |
| Plant, machinery and equipment | 23 | €5,937 | €549 | -€5,387 | -90.7% |
| Furniture and vehicles | 24 | €103,008 | €70,531 | -€32,477 | -31.5% |
| Current assets | 29/58 | €203,824 | €226,055 | +€22,231 | +10.9% |
| Amounts receivable within one year | 40/41 | €169,762 | €100,106 | -€69,656 | -41.0% |
| Trade receivables | 40 | €160,133 | €91,880 | -€68,253 | -42.6% |
| Other amounts receivable | 41 | €9,629 | €8,226 | -€1,403 | -14.6% |
| Cash at bank and in hand | 54/58 | €34,062 | €125,949 | +€91,887 | +270% |
| Total equity and liabilities | 10/49 | €313,282 | €297,392 | -€15,890 | -5.1% |
| Equity | 10/15 | €105,652 | €129,064 | +€23,411 | +22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €95,652 | €119,064 | +€23,411 | +24.5% |
| Distributable reserves | 133 | €95,652 | €119,064 | +€23,411 | +24.5% |
| Amounts payable | 17/49 | €207,630 | €168,328 | -€39,302 | -18.9% |
| Amounts payable after more than one year | 17 | €60,327 | €31,885 | -€28,441 | -47.1% |
| Financial debts | 170/4 | €60,327 | €31,885 | -€28,441 | -47.1% |
| Amounts payable within one year | 42/48 | €147,303 | €136,443 | -€10,860 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €37,305 | €28,441 | -€8,863 | -23.8% |
| Financial debts | 43 | - | €6,754 | +€6,754 | |
| Credit institutions | 430/8 | - | €6,754 | +€6,754 | |
| Trade debts | 44 | €97,070 | €76,185 | -€20,885 | -21.5% |
| Suppliers | 440/4 | €97,070 | €76,185 | -€20,885 | -21.5% |
| Taxes, remuneration and social security | 45 | €11,328 | €15,339 | +€4,011 | +35.4% |
| Taxes | 450/3 | €2,243 | - | -€2,243 | |
| Remuneration and social security | 454/9 | €9,085 | €15,339 | +€6,254 | +68.8% |
| Other amounts payable | 47/48 | €1,600 | €9,723 | +€8,123 | +508% |
| Remuneration, social security and pensions | 62 | €40,356 | €44,631 | +€4,275 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,292 | €38,121 | -€5,171 | -11.9% |
| Other operating charges | 640/8 | €1,918 | €2,020 | +€103 | +5.4% |
| Gross operating margin | 9900 | €131,725 | €124,211 | -€7,515 | -5.7% |
| Operating profit (loss) | 9901 | €46,160 | €39,439 | -€6,721 | -14.6% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €3,113 | €2,507 | -€606 | -19.5% |
| Recurring financial charges | 65 | €3,113 | €2,507 | -€606 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €43,085 | €36,932 | -€6,153 | -14.3% |
| Income taxes | 67/77 | €11,700 | €11,921 | +€221 | +1.9% |
| Profit (loss) for the period | 9904 | €31,385 | €25,011 | -€6,374 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,385 | €25,011 | -€6,374 | -20.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.