VERANDA CLIMAT: 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.
VERANDA CLIMAT
Largest movements
- Cash +€43,042
up €43,042 (+105.1%), from €40,954 to €83,995
mainly Receivables within one year (+€25,255) and Depreciation (+€21,592)
- Receivables within one year -€25,255
down €25,255 (-37.4%), from €67,456 to €42,201
of which Other amounts receivable: -€23,820
- Tangible fixed assets -€12,680
down €12,680 (-19.7%), from €64,321 to €51,641
of which Plant, machinery and equipment: -€9,860
- Stocks and contracts -€6,484
down €6,484 (-6.7%), from €96,257 to €89,774
- Deferred charges and accrued income -€3,201
down €3,201 (-37.7%), from €8,488 to €5,287
- Profit (loss) carried forward +€18,701
up €18,701 (+34.7%), from -€53,893 to -€35,192
- Trade debts -€14,253
down €14,253 (-35.8%), from €39,820 to €25,568
- Tax, wage and social debts -€4,088
down €4,088 (-33.3%), from €12,286 to €8,198
of which Remuneration and social security: -€4,609
- Other debts -€2,864
down €2,864 (-15.3%), from €18,688 to €15,824
- Gross operating margin +€25,494
up €25,494 (+23.7%), from €107,363 to €132,857
- Staff costs +€8,617
up €8,617 (+11.6%), from €74,551 to €83,168
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 | €277,475 | €272,898 | -€4,578 | -1.6% |
| Fixed assets | 21/28 | €64,321 | €51,641 | -€12,680 | -19.7% |
| Tangible fixed assets | 22/27 | €64,321 | €51,641 | -€12,680 | -19.7% |
| Plant, machinery and equipment | 23 | €42,022 | €32,162 | -€9,860 | -23.5% |
| Furniture and vehicles | 24 | €1,562 | €2,154 | +€592 | +37.9% |
| Other tangible fixed assets | 26 | €20,737 | €17,325 | -€3,412 | -16.5% |
| Current assets | 29/58 | €213,155 | €221,257 | +€8,102 | +3.8% |
| Stocks and contracts in progress | 3 | €96,257 | €89,774 | -€6,484 | -6.7% |
| Stocks | 30/36 | €96,257 | €89,774 | -€6,484 | -6.7% |
| Amounts receivable within one year | 40/41 | €67,456 | €42,201 | -€25,255 | -37.4% |
| Trade receivables | 40 | €22,669 | €21,234 | -€1,435 | -6.3% |
| Other amounts receivable | 41 | €44,787 | €20,967 | -€23,820 | -53.2% |
| Cash at bank and in hand | 54/58 | €40,954 | €83,995 | +€43,042 | +105.1% |
| Deferred charges and accrued income | 490/1 | €8,488 | €5,287 | -€3,201 | -37.7% |
| Total equity and liabilities | 10/49 | €277,475 | €272,898 | -€4,578 | -1.6% |
| Equity | 10/15 | €204,607 | €223,308 | +€18,701 | +9.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €248,500 | €248,500 | = | 0.0% |
| Distributable reserves | 133 | €248,500 | €248,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,893 | -€35,192 | +€18,701 | +34.7% |
| Amounts payable | 17/49 | €72,868 | €49,590 | -€23,278 | -31.9% |
| Amounts payable within one year | 42/48 | €72,868 | €49,590 | -€23,278 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €2,073 | - | -€2,073 | |
| Trade debts | 44 | €39,820 | €25,568 | -€14,253 | -35.8% |
| Suppliers | 440/4 | €39,820 | €25,568 | -€14,253 | -35.8% |
| Taxes, remuneration and social security | 45 | €12,286 | €8,198 | -€4,088 | -33.3% |
| Taxes | 450/3 | €2,535 | €3,056 | +€521 | +20.5% |
| Remuneration and social security | 454/9 | €9,752 | €5,143 | -€4,609 | -47.3% |
| Other amounts payable | 47/48 | €18,688 | €15,824 | -€2,864 | -15.3% |
| Non-recurring operating income | 76A | €14,575 | €1,240 | -€13,335 | -91.5% |
| Remuneration, social security and pensions | 62 | €74,551 | €83,168 | +€8,617 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,786 | €21,592 | -€1,193 | -5.2% |
| Other operating charges | 640/8 | €6,662 | €5,504 | -€1,158 | -17.4% |
| Gross operating margin | 9900 | €107,363 | €132,857 | +€25,494 | +23.7% |
| Operating profit (loss) | 9901 | €3,364 | €22,593 | +€19,229 | +571.6% |
| Financial income | 75/76B | €962 | €498 | -€464 | -48.2% |
| Recurring financial income | 75 | €962 | €498 | -€464 | -48.2% |
| Financial charges | 65/66B | €2,737 | €3,913 | +€1,176 | +43.0% |
| Recurring financial charges | 65 | €2,737 | €3,913 | +€1,176 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €1,589 | €19,178 | +€17,589 | +1107.0% |
| Income taxes | 67/77 | €466 | €477 | +€12 | +2.5% |
| Profit (loss) for the period | 9904 | €1,123 | €18,701 | +€17,577 | +1564.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,123 | €18,701 | +€17,577 | +1564.9% |
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 12 October 2026 via checked.be.