VERAMA: 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.
VERAMA
Largest movements
- Receivables within one year -€441,949
down €441,949 (-94.0%), from €470,156 to €28,207
- Cash +€51,883
up €51,883 (+51.0%), from €101,766 to €153,650
mainly Receivables within one year (+€441,949) and Deferred charges and accrued income (+€41)
- Other debts -€378,610
no longer reported in 2023 (was €378,610)
- Profit (loss) carried forward -€8,558
down €8,558 (-1.9%), from -€449,010 to -€457,568
- Financial charges -€367,370
down €367,370 (-100.0%), from €367,488 to €118
of which Financial charges: -€357,140
- Gross operating margin -€151,673
down €151,673, from €151,033 to -€641
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.
Cash bridge derived
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 | €571,964 | €181,856 | -€390,108 | -68.2% |
| Current assets | 29/58 | €571,964 | €181,856 | -€390,108 | -68.2% |
| Amounts receivable within one year | 40/41 | €470,156 | €28,207 | -€441,949 | -94.0% |
| Other amounts receivable | 41 | €470,156 | €28,207 | -€441,949 | -94.0% |
| Cash at bank and in hand | 54/58 | €101,766 | €153,650 | +€51,883 | +51.0% |
| Deferred charges and accrued income | 490/1 | €41 | - | -€41 | |
| Total equity and liabilities | 10/49 | €571,964 | €181,856 | -€390,108 | -68.2% |
| Equity | 10/15 | €189,654 | €181,096 | -€8,558 | -4.5% |
| Contributions | 10/11 | €625,000 | €625,000 | = | 0.0% |
| Capital | 10 | €625,000 | €625,000 | = | 0.0% |
| Issued capital | 100 | €625,000 | €625,000 | = | 0.0% |
| Reserves | 13 | €13,664 | €13,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,664 | €13,664 | = | 0.0% |
| Legal reserve | 130 | €13,664 | €13,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€449,010 | -€457,568 | -€8,558 | -1.9% |
| Amounts payable | 17/49 | €382,310 | €760 | -€381,550 | -99.8% |
| Amounts payable within one year | 42/48 | €380,882 | €760 | -€380,122 | -99.8% |
| Trade debts | 44 | €760 | €760 | = | 0.0% |
| Suppliers | 440/4 | €760 | €760 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,512 | - | -€1,512 | |
| Taxes | 450/3 | €1,512 | - | -€1,512 | |
| Other amounts payable | 47/48 | €378,610 | - | -€378,610 | |
| Accrued charges and deferred income | 492/3 | €1,428 | - | -€1,428 | |
| Other operating charges | 640/8 | €6,322 | €7,799 | +€1,477 | +23.4% |
| Gross operating margin | 9900 | €151,033 | -€641 | -€151,673 | |
| Operating profit (loss) | 9901 | €144,711 | -€8,440 | -€153,150 | |
| Financial charges | 65/66B | €367,488 | €118 | -€367,370 | -100.0% |
| Recurring financial charges | 65 | €357,258 | €118 | -€357,140 | -100.0% |
| Non-recurring financial charges | 66B | €10,230 | - | -€10,230 | |
| Profit (loss) for the period before taxes | 9903 | -€222,777 | -€8,558 | +€214,220 | +96.2% |
| Profit (loss) for the period | 9904 | -€222,777 | -€8,558 | +€214,220 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€222,777 | -€8,558 | +€214,220 | +96.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.