VerbaSim: 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.
VerbaSim
Largest movements
- Cash +€9,286
up €9,286 (+37.7%), from €24,646 to €33,932
mainly Receivables within one year (+€8,104) and Net result for the year (+€6,860)
- Receivables within one year -€8,104
down €8,104 (-65.2%), from €12,425 to €4,320
- Tangible fixed assets -€1,037
down €1,037 (-40.0%), from €2,593 to €1,556
- Profit (loss) carried forward +€6,860
up €6,860 (+27.0%), from €25,451 to €32,311
- Tax, wage and social debts -€6,149
down €6,149 (-62.2%), from €9,885 to €3,736
- Other debts -€940
down €940 (-76.0%), from €1,237 to €297
- Gross operating margin -€23,575
down €23,575 (-67.7%), from €34,800 to €11,225
- Taxes -€4,664
down €4,664 (-64.8%), from €7,200 to €2,536
- Depreciation -€370
down €370 (-26.3%), from €1,407 to €1,037
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 | €39,899 | €39,901 | +€2 | 0.0% |
| Fixed assets | 21/28 | €2,593 | €1,556 | -€1,037 | -40.0% |
| Tangible fixed assets | 22/27 | €2,593 | €1,556 | -€1,037 | -40.0% |
| Furniture and vehicles | 24 | €2,593 | €1,556 | -€1,037 | -40.0% |
| Current assets | 29/58 | €37,306 | €38,345 | +€1,039 | +2.8% |
| Amounts receivable within one year | 40/41 | €12,425 | €4,320 | -€8,104 | -65.2% |
| Trade receivables | 40 | €12,425 | €4,320 | -€8,104 | -65.2% |
| Cash at bank and in hand | 54/58 | €24,646 | €33,932 | +€9,286 | +37.7% |
| Deferred charges and accrued income | 490/1 | €235 | €93 | -€142 | -60.4% |
| Total equity and liabilities | 10/49 | €39,899 | €39,901 | +€2 | 0.0% |
| Equity | 10/15 | €28,451 | €35,311 | +€6,860 | +24.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,451 | €32,311 | +€6,860 | +27.0% |
| Amounts payable | 17/49 | €11,448 | €4,589 | -€6,858 | -59.9% |
| Amounts payable within one year | 42/48 | €11,448 | €4,589 | -€6,858 | -59.9% |
| Trade debts | 44 | €326 | €557 | +€230 | +70.5% |
| Suppliers | 440/4 | €326 | €557 | +€230 | +70.5% |
| Taxes, remuneration and social security | 45 | €9,885 | €3,736 | -€6,149 | -62.2% |
| Taxes | 450/3 | €9,885 | €3,736 | -€6,149 | -62.2% |
| Other amounts payable | 47/48 | €1,237 | €297 | -€940 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €1,037 | -€370 | -26.3% |
| Other operating charges | 640/8 | €681 | €621 | -€60 | -8.8% |
| Gross operating margin | 9900 | €34,800 | €11,225 | -€23,575 | -67.7% |
| Operating profit (loss) | 9901 | €32,712 | €9,567 | -€23,145 | -70.8% |
| Financial charges | 65/66B | €61 | €170 | +€109 | +179.3% |
| Recurring financial charges | 65 | €61 | €170 | +€109 | +179.3% |
| Profit (loss) for the period before taxes | 9903 | €32,651 | €9,397 | -€23,254 | -71.2% |
| Income taxes | 67/77 | €7,200 | €2,536 | -€4,664 | -64.8% |
| Profit (loss) for the period | 9904 | €25,451 | €6,860 | -€18,590 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,451 | €6,860 | -€18,590 | -73.0% |
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 1 October 2026 via checked.be.