VERAGRI: 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.
VERAGRI
Largest movements
- Tangible fixed assets +€87,933
up €87,933 (+301%), from €29,223 to €117,156
of which Furniture and vehicles: +€97,917
- Receivables within one year -€21,396
down €21,396 (-93.1%), from €22,983 to €1,586
of which Trade receivables: -€21,983
- Debts after one year +€64,000
up €64,000, from €0 to €64,000
- Profit (loss) carried forward +€7,455
up €7,455 (+43.9%), from €16,963 to €24,418
- Current portion of long-term debt +€5,000
up €5,000 (+45.5%), from €11,000 to €16,000
- Trade debts -€3,580
down €3,580 (-99.2%), from €3,609 to €28
- Tax, wage and social debts -€3,138
down €3,138 (-100%), from €3,138 to €0
- Depreciation -€8,298
down €8,298 (-22.4%), from €37,029 to €28,732
- Gross operating margin -€3,405
down €3,405 (-8.3%), from €41,110 to €37,705
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 | €57,826 | €125,727 | +€67,900 | +117% |
| Fixed assets | 21/28 | €29,223 | €117,156 | +€87,933 | +301% |
| Tangible fixed assets | 22/27 | €29,223 | €117,156 | +€87,933 | +301% |
| Plant, machinery and equipment | 23 | €29,223 | €19,239 | -€9,984 | -34.2% |
| Furniture and vehicles | 24 | - | €97,917 | +€97,917 | |
| Current assets | 29/58 | €28,603 | €8,571 | -€20,033 | -70.0% |
| Amounts receivable within one year | 40/41 | €22,983 | €1,586 | -€21,396 | -93.1% |
| Trade receivables | 40 | €21,983 | €0 | -€21,983 | -100% |
| Other amounts receivable | 41 | €999 | €1,586 | +€587 | +58.8% |
| Cash at bank and in hand | 54/58 | €5,621 | €6,517 | +€896 | +15.9% |
| Deferred charges and accrued income | 490/1 | €0 | €467 | +€467 | |
| Total equity and liabilities | 10/49 | €57,826 | €125,727 | +€67,900 | +117% |
| Equity | 10/15 | €37,423 | €44,878 | +€7,455 | +19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,963 | €24,418 | +€7,455 | +43.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €20,403 | €80,849 | +€60,445 | +296% |
| Amounts payable after more than one year | 17 | €0 | €64,000 | +€64,000 | |
| Financial debts | 170/4 | €0 | €64,000 | +€64,000 | |
| Amounts payable within one year | 42/48 | €18,332 | €16,828 | -€1,504 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €16,000 | +€5,000 | +45.5% |
| Trade debts | 44 | €3,609 | €28 | -€3,580 | -99.2% |
| Suppliers | 440/4 | €3,609 | €28 | -€3,580 | -99.2% |
| Taxes, remuneration and social security | 45 | €3,138 | €0 | -€3,138 | -100% |
| Taxes | 450/3 | €3,138 | €0 | -€3,138 | -100% |
| Other amounts payable | 47/48 | €585 | €800 | +€215 | +36.7% |
| Accrued charges and deferred income | 492/3 | €2,071 | €20 | -€2,051 | -99.0% |
| Non-recurring operating income | 76A | €12,250 | €28,000 | +€15,750 | +129% |
| Remuneration, social security and pensions | 62 | €295 | €304 | +€9 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,029 | €28,732 | -€8,298 | -22.4% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €41,110 | €37,705 | -€3,405 | -8.3% |
| Operating profit (loss) | 9901 | €3,398 | €8,204 | +€4,805 | +141% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €865 | €749 | -€117 | -13.5% |
| Recurring financial charges | 65 | €865 | €749 | -€117 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €2,533 | €7,455 | +€4,922 | +194% |
| Transfer from deferred taxes | 780 | €1,204 | €0 | -€1,204 | -100% |
| Profit (loss) for the period | 9904 | €3,737 | €7,455 | +€3,718 | +99.5% |
| Transfer from tax-exempt reserves | 789 | €3,612 | €0 | -€3,612 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €7,349 | €7,455 | +€106 | +1.4% |
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 18 October 2026 via checked.be.