VERBA CONSULTING: 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.
VERBA CONSULTING
Largest movements
- Current investments +€312,135
up €312,135 (+36.7%), from €850,000 to €1.2m
- Receivables within one year -€97,043
down €97,043 (-19.9%), from €487,081 to €390,038
of which Other amounts receivable: -€59,533
- Deferred charges and accrued income +€18,061
up €18,061 (+83.2%), from €21,717 to €39,778
- Cash +€17,488
up €17,488 (+39.5%), from €44,222 to €61,710
mainly Net result for the year (+€240,935) and Receivables within one year (+€97,043)
- Reserves +€240,935
up €240,935 (+18.5%), from €1.3m to €1.5m
of which Distributable reserves: +€177,785
- Financial income -€51,473
down €51,473 (-56.9%), from €90,406 to €38,932
- Gross operating margin +€9,195
up €9,195 (+3.2%), from €290,551 to €299,746
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 | €1,407,820 | €1,656,729 | +€248,909 | +17.7% |
| Fixed assets | 21/28 | €4,801 | €3,068 | -€1,732 | -36.1% |
| Tangible fixed assets | 22/27 | €4,801 | €3,068 | -€1,732 | -36.1% |
| Plant, machinery and equipment | 23 | €1,670 | €2,058 | +€388 | +23.2% |
| Furniture and vehicles | 24 | €3,131 | €1,011 | -€2,120 | -67.7% |
| Current assets | 29/58 | €1,403,019 | €1,653,660 | +€250,641 | +17.9% |
| Amounts receivable within one year | 40/41 | €487,081 | €390,038 | -€97,043 | -19.9% |
| Trade receivables | 40 | €324,280 | €286,770 | -€37,510 | -11.6% |
| Other amounts receivable | 41 | €162,801 | €103,268 | -€59,533 | -36.6% |
| Current investments | 50/53 | €850,000 | €1,162,135 | +€312,135 | +36.7% |
| Cash at bank and in hand | 54/58 | €44,222 | €61,710 | +€17,488 | +39.5% |
| Deferred charges and accrued income | 490/1 | €21,717 | €39,778 | +€18,061 | +83.2% |
| Total equity and liabilities | 10/49 | €1,407,820 | €1,656,729 | +€248,909 | +17.7% |
| Equity | 10/15 | €1,312,475 | €1,553,410 | +€240,935 | +18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,300,075 | €1,541,010 | +€240,935 | +18.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €189,450 | €252,600 | +€63,150 | +33.3% |
| Distributable reserves | 133 | €1,108,765 | €1,286,550 | +€177,785 | +16.0% |
| Amounts payable | 17/49 | €95,345 | €103,318 | +€7,973 | +8.4% |
| Amounts payable within one year | 42/48 | €80,345 | €103,318 | +€22,973 | +28.6% |
| Trade debts | 44 | €2,936 | €5,931 | +€2,995 | +102.0% |
| Suppliers | 440/4 | €2,936 | €5,931 | +€2,995 | +102.0% |
| Taxes, remuneration and social security | 45 | €74,911 | €89,804 | +€14,893 | +19.9% |
| Taxes | 450/3 | €71,301 | €87,742 | +€16,441 | +23.1% |
| Remuneration and social security | 454/9 | €3,610 | €2,063 | -€1,547 | -42.9% |
| Other amounts payable | 47/48 | €2,498 | €7,583 | +€5,085 | +203.6% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,361 | €3,665 | +€304 | +9.0% |
| Other operating charges | 640/8 | €1,568 | €1,683 | +€115 | +7.4% |
| Gross operating margin | 9900 | €290,551 | €299,746 | +€9,195 | +3.2% |
| Operating profit (loss) | 9901 | €285,623 | €294,398 | +€8,776 | +3.1% |
| Financial income | 75/76B | €90,406 | €38,932 | -€51,473 | -56.9% |
| Recurring financial income | 75 | €90,406 | €38,932 | -€51,473 | -56.9% |
| Financial charges | 65/66B | €844 | - | -€844 | |
| Recurring financial charges | 65 | €844 | - | -€844 | |
| Profit (loss) for the period before taxes | 9903 | €375,184 | €333,330 | -€41,854 | -11.2% |
| Income taxes | 67/77 | €94,503 | €92,395 | -€2,108 | -2.2% |
| Profit (loss) for the period | 9904 | €280,681 | €240,935 | -€39,746 | -14.2% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €63,150 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €217,531 | €177,785 | -€39,746 | -18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.