Veranda's Luyten: what changed
Veranda's Luyten
Largest movements
- Receivables within one year +€41,586
up €41,586 (+33.5%), from €124,039 to €165,625
of which Trade receivables: +€28,317
- Tangible fixed assets -€3,963
down €3,963 (-29.2%), from €13,571 to €9,607
of which Plant, machinery and equipment: -€2,096
- Cash +€3,283
up €3,283 (+43.4%), from €7,568 to €10,851
mainly Short-term financial debts (+€19,698) and Net result for the year (+€7,126)
- Short-term financial debts +€19,698
up €19,698 (+372%), from €5,302 to €25,000
- Reserves +€7,100
up €7,100 (+6.5%), from €108,860 to €115,960
of which Distributable reserves: +€7,100
- Accrued charges and deferred income +€6,929
up €6,929 (+4,331%), from €160 to €7,089
- Trade debts +€6,121
up €6,121 (+22.1%), from €27,641 to €33,761
- Gross operating margin -€77,720
down €77,720 (-83.0%), from €93,603 to €15,883
- Staff costs -€45,591
down €45,591 (-99.8%), from €45,673 to €83
- Taxes -€7,694
down €7,694 (-70.7%), from €10,886 to €3,192
- Other operating charges -€4,973
down €4,973 (-90.6%), from €5,488 to €514
- Depreciation +€1,341
up €1,341 (+51.1%), from €2,623 to €3,963
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 | €150,413 | €191,593 | +€41,179 | +27.4% |
| Fixed assets | 21/28 | €16,471 | €12,507 | -€3,963 | -24.1% |
| Tangible fixed assets | 22/27 | €13,571 | €9,607 | -€3,963 | -29.2% |
| Plant, machinery and equipment | 23 | €9,498 | €7,402 | -€2,096 | -22.1% |
| Furniture and vehicles | 24 | €4,072 | €2,205 | -€1,867 | -45.8% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €133,943 | €179,085 | +€45,143 | +33.7% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,039 | €165,625 | +€41,586 | +33.5% |
| Trade receivables | 40 | €52,010 | €80,327 | +€28,317 | +54.4% |
| Other amounts receivable | 41 | €72,029 | €85,298 | +€13,269 | +18.4% |
| Cash at bank and in hand | 54/58 | €7,568 | €10,851 | +€3,283 | +43.4% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,359 | +€273 | +25.1% |
| Total equity and liabilities | 10/49 | €150,413 | €191,593 | +€41,179 | +27.4% |
| Equity | 10/15 | €115,424 | €122,550 | +€7,126 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,860 | €115,960 | +€7,100 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,000 | €114,100 | +€7,100 | +6.6% |
| Profit (loss) carried forward | 14 | €364 | €390 | +€26 | +7.0% |
| Amounts payable | 17/49 | €34,989 | €69,043 | +€34,054 | +97.3% |
| Amounts payable within one year | 42/48 | €34,829 | €61,954 | +€27,125 | +77.9% |
| Financial debts | 43 | €5,302 | €25,000 | +€19,698 | +372% |
| Credit institutions | 430/8 | €5,302 | €25,000 | +€19,698 | +372% |
| Trade debts | 44 | €27,641 | €33,761 | +€6,121 | +22.1% |
| Suppliers | 440/4 | €27,641 | €33,761 | +€6,121 | +22.1% |
| Taxes, remuneration and social security | 45 | €1,886 | €3,192 | +€1,306 | +69.2% |
| Taxes | 450/3 | €1,886 | €3,192 | +€1,306 | +69.2% |
| Accrued charges and deferred income | 492/3 | €160 | €7,089 | +€6,929 | +4,331% |
| Non-recurring operating income | 76A | €45,500 | - | -€45,500 | |
| Remuneration, social security and pensions | 62 | €45,673 | €83 | -€45,591 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,623 | €3,963 | +€1,341 | +51.1% |
| Other operating charges | 640/8 | €5,488 | €514 | -€4,973 | -90.6% |
| Gross operating margin | 9900 | €93,603 | €15,883 | -€77,720 | -83.0% |
| Operating profit (loss) | 9901 | €39,819 | €11,323 | -€28,496 | -71.6% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €1,855 | €1,005 | -€851 | -45.8% |
| Recurring financial charges | 65 | €1,855 | €1,005 | -€851 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €38,018 | €10,318 | -€27,700 | -72.9% |
| Income taxes | 67/77 | €10,886 | €3,192 | -€7,694 | -70.7% |
| Profit (loss) for the period | 9904 | €27,132 | €7,126 | -€20,006 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,132 | €7,126 | -€20,006 | -73.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.