Verana: 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.
Verana
Largest movements
- Cash +€232,824
up €232,824 (+266.2%), from €87,461 to €320,285
mainly Current investments (+€176,114) and Receivables within one year (+€44,126)
- Current investments -€176,114
down €176,114 (-54.2%), from €325,000 to €148,886
- Receivables within one year -€44,126
down €44,126 (-36.0%), from €122,648 to €78,522
of which Other amounts receivable: -€53,944
- Tangible fixed assets -€25,954
down €25,954 (-4.5%), from €580,225 to €554,272
of which Land and buildings: -€16,636
- Profit (loss) carried forward -€16,119
down €16,119 (-10.3%), from -€156,467 to -€172,586
- Gross operating margin -€10,827
down €10,827 (-32.2%), from €33,673 to €22,846
- Financial charges +€3,137
up €3,137 (+31.0%), from €10,115 to €13,252
- Financial income +€2,729
up €2,729 (+64.6%), from €4,223 to €6,952
- Other operating charges -€780
down €780 (-10.7%), from €7,323 to €6,543
- Depreciation -€548
down €548 (-2.1%), from €26,501 to €25,954
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.
Cash bridge derived
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 | €1,150,146 | €1,136,315 | -€13,831 | -1.2% |
| Fixed assets | 21/28 | €580,225 | €554,272 | -€25,954 | -4.5% |
| Tangible fixed assets | 22/27 | €580,225 | €554,272 | -€25,954 | -4.5% |
| Land and buildings | 22 | €559,753 | €543,117 | -€16,636 | -3.0% |
| Plant, machinery and equipment | 23 | €612 | €0 | -€612 | -100.0% |
| Furniture and vehicles | 24 | €19,860 | €11,155 | -€8,705 | -43.8% |
| Current assets | 29/58 | €569,920 | €582,043 | +€12,123 | +2.1% |
| Stocks and contracts in progress | 3 | €31,544 | €29,685 | -€1,859 | -5.9% |
| Stocks | 30/36 | €31,544 | €29,685 | -€1,859 | -5.9% |
| Amounts receivable within one year | 40/41 | €122,648 | €78,522 | -€44,126 | -36.0% |
| Trade receivables | 40 | €65,420 | €75,238 | +€9,818 | +15.0% |
| Other amounts receivable | 41 | €57,228 | €3,284 | -€53,944 | -94.3% |
| Current investments | 50/53 | €325,000 | €148,886 | -€176,114 | -54.2% |
| Cash at bank and in hand | 54/58 | €87,461 | €320,285 | +€232,824 | +266.2% |
| Deferred charges and accrued income | 490/1 | €3,267 | €4,667 | +€1,399 | +42.8% |
| Total equity and liabilities | 10/49 | €1,150,146 | €1,136,315 | -€13,831 | -1.2% |
| Equity | 10/15 | €134,044 | €117,925 | -€16,119 | -12.0% |
| Contributions | 10/11 | €278,900 | €278,900 | = | 0.0% |
| Capital | 10 | €278,900 | €278,900 | = | 0.0% |
| Issued capital | 100 | €278,900 | €278,900 | = | 0.0% |
| Reserves | 13 | €11,610 | €11,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,545 | €8,545 | = | 0.0% |
| Legal reserve | 130 | €8,545 | €8,545 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,066 | €3,066 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,467 | -€172,586 | -€16,119 | -10.3% |
| Amounts payable | 17/49 | €1,016,102 | €1,018,391 | +€2,289 | +0.2% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,882 | €13,558 | +€5,675 | +72.0% |
| Trade debts | 44 | €2,163 | €9,539 | +€7,376 | +341.0% |
| Suppliers | 440/4 | €2,163 | €9,539 | +€7,376 | +341.0% |
| Taxes, remuneration and social security | 45 | €5,719 | €0 | -€5,719 | -100.0% |
| Taxes | 450/3 | €5,719 | €0 | -€5,719 | -100.0% |
| Other amounts payable | 47/48 | - | €4,018 | +€4,018 | |
| Accrued charges and deferred income | 492/3 | €8,220 | €4,833 | -€3,387 | -41.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,501 | €25,954 | -€548 | -2.1% |
| Other operating charges | 640/8 | €7,323 | €6,543 | -€780 | -10.7% |
| Gross operating margin | 9900 | €33,673 | €22,846 | -€10,827 | -32.2% |
| Operating profit (loss) | 9901 | -€152 | -€9,651 | -€9,499 | -6268.1% |
| Financial income | 75/76B | €4,223 | €6,952 | +€2,729 | +64.6% |
| Recurring financial income | 75 | €4,223 | €6,952 | +€2,729 | +64.6% |
| Financial charges | 65/66B | €10,115 | €13,252 | +€3,137 | +31.0% |
| Recurring financial charges | 65 | €10,115 | €13,252 | +€3,137 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,043 | -€15,950 | -€9,907 | -163.9% |
| Income taxes | 67/77 | €159 | €169 | +€10 | +6.4% |
| Profit (loss) for the period | 9904 | -€6,202 | -€16,119 | -€9,917 | -159.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,202 | -€16,119 | -€9,917 | -159.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.