VERASSIN: 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.
VERASSIN
Largest movements
- Receivables within one year +€11,280
up €11,280 (+14.7%), from €76,960 to €88,240
- Cash -€1,812
down €1,812 (-4.0%), from €45,454 to €43,642
mainly Receivables within one year (-€11,280) and Trade debts (-€1,609)
- Profit (loss) carried forward +€5,710
up €5,710 (+10.2%), from €56,131 to €61,841
- Tax, wage and social debts +€3,783
up €3,783 (+26.3%), from €14,372 to €18,155
- Trade debts -€1,609
no longer reported in 2024 (was €1,609)
- Taxes +€53,805
up €53,805, from -€33,329 to €20,476
- Gross operating margin +€1,144
up €1,144 (+3.8%), from €29,925 to €31,069
- Other operating charges +€386
up €386 (+13.5%), from €2,865 to €3,252
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,320 | €134,712 | +€8,392 | +6.6% |
| Fixed assets | 21/28 | €3,905 | €2,830 | -€1,076 | -27.5% |
| Tangible fixed assets | 22/27 | €3,785 | €2,709 | -€1,076 | -28.4% |
| Plant, machinery and equipment | 23 | €3,785 | €2,709 | -€1,076 | -28.4% |
| Financial fixed assets | 28 | €121 | €121 | = | 0.0% |
| Current assets | 29/58 | €122,415 | €131,883 | +€9,468 | +7.7% |
| Amounts receivable within one year | 40/41 | €76,960 | €88,240 | +€11,280 | +14.7% |
| Other amounts receivable | 41 | €76,960 | €88,240 | +€11,280 | +14.7% |
| Cash at bank and in hand | 54/58 | €45,454 | €43,642 | -€1,812 | -4.0% |
| Total equity and liabilities | 10/49 | €126,320 | €134,712 | +€8,392 | +6.6% |
| Equity | 10/15 | €110,339 | €116,049 | +€5,710 | +5.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €23,221 | €23,221 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €15,123 | €15,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,131 | €61,841 | +€5,710 | +10.2% |
| Amounts payable | 17/49 | €15,981 | €18,663 | +€2,683 | +16.8% |
| Amounts payable within one year | 42/48 | €15,981 | €18,155 | +€2,174 | +13.6% |
| Trade debts | 44 | €1,609 | - | -€1,609 | |
| Suppliers | 440/4 | €1,609 | - | -€1,609 | |
| Taxes, remuneration and social security | 45 | €14,372 | €18,155 | +€3,783 | +26.3% |
| Taxes | 450/3 | €14,372 | €18,155 | +€3,783 | +26.3% |
| Accrued charges and deferred income | 492/3 | - | €509 | +€509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €1,076 | = | 0.0% |
| Other operating charges | 640/8 | €2,865 | €3,252 | +€386 | +13.5% |
| Gross operating margin | 9900 | €29,925 | €31,069 | +€1,144 | +3.8% |
| Operating profit (loss) | 9901 | €25,984 | €26,741 | +€757 | +2.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €492 | €556 | +€63 | +12.9% |
| Recurring financial charges | 65 | €492 | €556 | +€63 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €25,493 | €26,186 | +€693 | +2.7% |
| Income taxes | 67/77 | -€33,329 | €20,476 | +€53,805 | |
| Profit (loss) for the period | 9904 | €58,822 | €5,710 | -€53,112 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,822 | €5,710 | -€53,112 | -90.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.