VERANDA'S JOYE: what changed
VERANDA'S JOYE
Largest movements
- Tangible fixed assets -€26,378
down €26,378 (-21.0%), from €125,787 to €99,409
of which Land and buildings: -€15,915
- Receivables within one year +€13,508
up €13,508 (+54.3%), from €24,891 to €38,399
of which Other amounts receivable: +€8,251
- Cash +€5,248
up €5,248 (+159%), from €3,307 to €8,555
mainly Depreciation (+€26,378) and Other debts (+€14,026)
- Reserves -€23,397
down €23,397 (-17.4%), from €134,853 to €111,456
- Other debts +€14,026
up €14,026 (+521%), from €2,691 to €16,717
- Gross operating margin -€31,962
down €31,962 (-59.5%), from €53,719 to €21,757
- Depreciation -€12,223
down €12,223 (-31.7%), from €38,602 to €26,378
- Taxes -€1,131
down €1,131 (-91.4%), from €1,238 to €107
- Other operating charges -€799
down €799 (-74.9%), from €1,067 to €268
- Financial charges -€581
down €581 (-36.4%), from €1,596 to €1,015
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,635 | €156,191 | -€8,444 | -5.1% |
| Fixed assets | 21/28 | €126,437 | €100,059 | -€26,378 | -20.9% |
| Tangible fixed assets | 22/27 | €125,787 | €99,409 | -€26,378 | -21.0% |
| Land and buildings | 22 | €111,872 | €95,957 | -€15,915 | -14.2% |
| Furniture and vehicles | 24 | €11,991 | €1,528 | -€10,463 | -87.3% |
| Assets under construction and advance payments | 27 | €1,924 | €1,924 | = | 0.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €38,198 | €56,131 | +€17,934 | +46.9% |
| Stocks and contracts in progress | 3 | €10,000 | €9,178 | -€822 | -8.2% |
| Stocks | 30/36 | €10,000 | €9,178 | -€822 | -8.2% |
| Amounts receivable within one year | 40/41 | €24,891 | €38,399 | +€13,508 | +54.3% |
| Trade receivables | 40 | €11,535 | €16,793 | +€5,257 | +45.6% |
| Other amounts receivable | 41 | €13,355 | €21,607 | +€8,251 | +61.8% |
| Cash at bank and in hand | 54/58 | €3,307 | €8,555 | +€5,248 | +159% |
| Total equity and liabilities | 10/49 | €164,635 | €156,191 | -€8,444 | -5.1% |
| Equity | 10/15 | €153,453 | €130,056 | -€23,397 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,853 | €111,456 | -€23,397 | -17.4% |
| Distributable reserves | 133 | €134,853 | €111,456 | -€23,397 | -17.4% |
| Amounts payable | 17/49 | €11,182 | €26,135 | +€14,953 | +134% |
| Amounts payable within one year | 42/48 | €11,182 | €26,135 | +€14,953 | +134% |
| Trade debts | 44 | €8,491 | €8,537 | +€47 | +0.5% |
| Suppliers | 440/4 | €8,491 | €8,537 | +€47 | +0.5% |
| Taxes, remuneration and social security | 45 | - | €880 | +€880 | |
| Taxes | 450/3 | - | €880 | +€880 | |
| Other amounts payable | 47/48 | €2,691 | €16,717 | +€14,026 | +521% |
| Non-recurring operating income | 76A | €41,471 | €40,154 | -€1,317 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,602 | €26,378 | -€12,223 | -31.7% |
| Other operating charges | 640/8 | €1,067 | €268 | -€799 | -74.9% |
| Gross operating margin | 9900 | €53,719 | €21,757 | -€31,962 | -59.5% |
| Operating profit (loss) | 9901 | €14,051 | -€4,888 | -€18,939 | |
| Financial income | 75/76B | €5 | €210 | +€206 | +4,246% |
| Recurring financial income | 75 | €5 | €210 | +€206 | +4,246% |
| Financial charges | 65/66B | €1,596 | €1,015 | -€581 | -36.4% |
| Recurring financial charges | 65 | €1,596 | €1,015 | -€581 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €12,459 | -€5,693 | -€18,153 | |
| Income taxes | 67/77 | €1,238 | €107 | -€1,131 | -91.4% |
| Profit (loss) for the period | 9904 | €11,221 | -€5,800 | -€17,021 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,221 | -€5,800 | -€17,021 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.