Verano: 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.
Verano
Largest movements
- Cash +€49,338
up €49,338 (+1299.3%), from €3,797 to €53,135
mainly Net result for the year (+€38,713) and Tax, wage and social debts (+€13,916)
- Tangible fixed assets +€2,492
up €2,492 (+144.3%), from €1,727 to €4,219
of which Furniture and vehicles: +€1,985
- Receivables within one year +€726
up €726 (+9.4%), from €7,744 to €8,470
- Reserves +€37,880
up €37,880 (+537.9%), from €7,042 to €44,922
- Tax, wage and social debts +€13,916
up €13,916 (+330.3%), from €4,213 to €18,129
- Other debts +€750
up €750 (+79.9%), from €939 to €1,689
- Gross operating margin +€39,888
up €39,888 (+393.1%), from €10,147 to €50,035
- Taxes +€8,444
up €8,444 (+428.9%), from €1,969 to €10,413
- Depreciation +€643
up €643 (+4158.4%), from €15 to €658
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 | €13,269 | €65,824 | +€52,556 | +396.1% |
| Fixed assets | 21/28 | €1,727 | €4,219 | +€2,492 | +144.3% |
| Tangible fixed assets | 22/27 | €1,727 | €4,219 | +€2,492 | +144.3% |
| Land and buildings | 22 | €1,727 | €1,553 | -€174 | -10.1% |
| Plant, machinery and equipment | 23 | - | €681 | +€681 | |
| Furniture and vehicles | 24 | - | €1,985 | +€1,985 | |
| Current assets | 29/58 | €11,541 | €61,605 | +€50,064 | +433.8% |
| Amounts receivable within one year | 40/41 | €7,744 | €8,470 | +€726 | +9.4% |
| Trade receivables | 40 | €7,744 | €8,470 | +€726 | +9.4% |
| Cash at bank and in hand | 54/58 | €3,797 | €53,135 | +€49,338 | +1299.3% |
| Total equity and liabilities | 10/49 | €13,269 | €65,824 | +€52,556 | +396.1% |
| Equity | 10/15 | €8,042 | €45,922 | +€37,880 | +471.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,042 | €44,922 | +€37,880 | +537.9% |
| Distributable reserves | 133 | €7,042 | €44,922 | +€37,880 | +537.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,227 | €19,902 | +€14,676 | +280.8% |
| Amounts payable within one year | 42/48 | €5,227 | €19,902 | +€14,676 | +280.8% |
| Trade debts | 44 | €75 | €84 | +€9 | +12.3% |
| Suppliers | 440/4 | €75 | €84 | +€9 | +12.3% |
| Taxes, remuneration and social security | 45 | €4,213 | €18,129 | +€13,916 | +330.3% |
| Taxes | 450/3 | €4,213 | €18,129 | +€13,916 | +330.3% |
| Other amounts payable | 47/48 | €939 | €1,689 | +€750 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | €658 | +€643 | +4158.4% |
| Other operating charges | 640/8 | €275 | €66 | -€209 | -76.1% |
| Gross operating margin | 9900 | €10,147 | €50,035 | +€39,888 | +393.1% |
| Operating profit (loss) | 9901 | €9,857 | €49,311 | +€39,454 | +400.3% |
| Financial charges | 65/66B | €13 | €185 | +€172 | +1337.2% |
| Recurring financial charges | 65 | €13 | €185 | +€172 | +1337.2% |
| Profit (loss) for the period before taxes | 9903 | €9,844 | €49,126 | +€39,282 | +399.0% |
| Income taxes | 67/77 | €1,969 | €10,413 | +€8,444 | +428.9% |
| Profit (loss) for the period | 9904 | €7,875 | €38,713 | +€30,838 | +391.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,875 | €38,713 | +€30,838 | +391.6% |
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.