VERBE Consulting: 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.
VERBE Consulting
Largest movements
- Receivables within one year -€5,285
down €5,285 (-39.7%), from €13,327 to €8,042
of which Trade receivables: -€4,840
- Cash +€4,570
up €4,570 (+1,946%), from €235 to €4,805
mainly Receivables within one year (+€5,285) and Net result for the year (+€3,186)
- Tangible fixed assets +€2,154
up €2,154 (+306%), from €705 to €2,859
of which Furniture and vehicles: +€2,326
- Reserves +€2,336
up €2,336 (+150%), from €1,562 to €3,898
- Other debts -€678
down €678 (-11.2%), from €6,077 to €5,398
- Tax, wage and social debts -€464
down €464 (-17.7%), from €2,617 to €2,153
of which Remuneration and social security: -€400
- Trade debts +€245
up €245 (+24.9%), from €984 to €1,229
- Gross operating margin -€5,554
down €5,554 (-47.5%), from €11,692 to €6,138
- Depreciation +€188
up €188 (+119%), from €157 to €345
- Other operating charges +€118
up €118 (+33.7%), from €351 to €469
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.
Derived cash bridge
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 | €16,239 | €17,678 | +€1,439 | +8.9% |
| Fixed assets | 21/28 | €705 | €2,859 | +€2,154 | +306% |
| Tangible fixed assets | 22/27 | €705 | €2,859 | +€2,154 | +306% |
| Plant, machinery and equipment | 23 | €705 | €532 | -€172 | -24.5% |
| Furniture and vehicles | 24 | - | €2,326 | +€2,326 | |
| Current assets | 29/58 | €15,534 | €14,819 | -€715 | -4.6% |
| Amounts receivable within one year | 40/41 | €13,327 | €8,042 | -€5,285 | -39.7% |
| Trade receivables | 40 | €9,680 | €4,840 | -€4,840 | -50.0% |
| Other amounts receivable | 41 | €3,647 | €3,202 | -€445 | -12.2% |
| Cash at bank and in hand | 54/58 | €235 | €4,805 | +€4,570 | +1,946% |
| Deferred charges and accrued income | 490/1 | €1,972 | €1,972 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €16,239 | €17,678 | +€1,439 | +8.9% |
| Equity | 10/15 | €6,562 | €8,898 | +€2,336 | +35.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,562 | €3,898 | +€2,336 | +150% |
| Distributable reserves | 133 | €1,562 | €3,898 | +€2,336 | +150% |
| Amounts payable | 17/49 | €9,677 | €8,780 | -€897 | -9.3% |
| Amounts payable within one year | 42/48 | €9,677 | €8,780 | -€897 | -9.3% |
| Trade debts | 44 | €984 | €1,229 | +€245 | +24.9% |
| Suppliers | 440/4 | €984 | €1,229 | +€245 | +24.9% |
| Taxes, remuneration and social security | 45 | €2,617 | €2,153 | -€464 | -17.7% |
| Taxes | 450/3 | €2,217 | €2,153 | -€64 | -2.9% |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €6,077 | €5,398 | -€678 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €345 | +€188 | +119% |
| Other operating charges | 640/8 | €351 | €469 | +€118 | +33.7% |
| Non-recurring operating charges | 66A | €6,798 | - | -€6,798 | |
| Gross operating margin | 9900 | €11,692 | €6,138 | -€5,554 | -47.5% |
| Operating profit (loss) | 9901 | €4,386 | €5,324 | +€938 | +21.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -97.4% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -97.4% |
| Financial charges | 65/66B | €149 | €193 | +€45 | +30.2% |
| Recurring financial charges | 65 | €149 | €193 | +€45 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €4,248 | €5,131 | +€883 | +20.8% |
| Income taxes | 67/77 | €1,853 | €1,945 | +€92 | +4.9% |
| Profit (loss) for the period | 9904 | €2,395 | €3,186 | +€792 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,395 | €3,186 | +€792 | +33.1% |
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 17 October 2026 via checked.be.