VERBECON METAALCONSTRUCTIE: 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.
VERBECON METAALCONSTRUCTIE
Largest movements
- Current investments +€292,581
up €292,581 (+340%), from €86,000 to €378,581
- Cash -€285,981
down €285,981 (-34.6%), from €826,390 to €540,409
mainly Current investments (-€292,581) and Receivables within one year (-€206,841)
- Receivables within one year +€206,841
up €206,841 (+62.5%), from €330,780 to €537,621
of which Trade receivables: +€176,383
- Tangible fixed assets -€60,257
down €60,257 (-3.2%), from €1.9m to €1.8m
- Reserves +€419,741
up €419,741 (+20.4%), from €2.1m to €2.5m
of which Distributable reserves: +€335,541
- Debts after one year -€197,231
down €197,231 (-29.7%), from €664,650 to €467,419
- Trade debts -€95,675
down €95,675 (-54.9%), from €174,141 to €78,466
- Tax, wage and social debts +€35,379
up €35,379 (+62.6%), from €56,508 to €91,887
of which Taxes: +€42,153
- Gross operating margin +€342,820
up €342,820 (+42.8%), from €801,549 to €1.1m
- Taxes +€76,075
up €76,075 (+75.5%), from €100,731 to €176,806
- Depreciation +€47,239
up €47,239 (+26.5%), from €178,290 to €225,529
- Staff costs +€41,986
up €41,986 (+15.6%), from €269,205 to €311,191
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 | €3,166,449 | €3,327,940 | +€161,491 | +5.1% |
| Fixed assets | 21/28 | €1,868,672 | €1,808,415 | -€60,257 | -3.2% |
| Tangible fixed assets | 22/27 | €1,861,772 | €1,801,515 | -€60,257 | -3.2% |
| Land and buildings | 22 | €1,463,920 | €1,438,334 | -€25,586 | -1.7% |
| Plant, machinery and equipment | 23 | €247,243 | €225,328 | -€21,914 | -8.9% |
| Furniture and vehicles | 24 | €150,609 | €137,852 | -€12,757 | -8.5% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €1,297,777 | €1,519,525 | +€221,748 | +17.1% |
| Stocks and contracts in progress | 3 | €52,710 | €62,440 | +€9,730 | +18.5% |
| Stocks | 30/36 | €52,710 | €62,440 | +€9,730 | +18.5% |
| Amounts receivable within one year | 40/41 | €330,780 | €537,621 | +€206,841 | +62.5% |
| Trade receivables | 40 | €278,604 | €454,987 | +€176,383 | +63.3% |
| Other amounts receivable | 41 | €52,177 | €82,634 | +€30,458 | +58.4% |
| Current investments | 50/53 | €86,000 | €378,581 | +€292,581 | +340% |
| Cash at bank and in hand | 54/58 | €826,390 | €540,409 | -€285,981 | -34.6% |
| Deferred charges and accrued income | 490/1 | €1,896 | €472 | -€1,424 | -75.1% |
| Total equity and liabilities | 10/49 | €3,166,449 | €3,327,940 | +€161,491 | +5.1% |
| Equity | 10/15 | €2,068,679 | €2,488,421 | +€419,741 | +20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,062,479 | €2,482,221 | +€419,741 | +20.4% |
| Tax-exempt reserves | 132 | €698 | €84,898 | +€84,200 | +12,063% |
| Distributable reserves | 133 | €2,061,781 | €2,397,323 | +€335,541 | +16.3% |
| Amounts payable | 17/49 | €1,097,770 | €839,519 | -€258,250 | -23.5% |
| Amounts payable after more than one year | 17 | €664,650 | €467,419 | -€197,231 | -29.7% |
| Financial debts | 170/4 | €664,650 | €467,419 | -€197,231 | -29.7% |
| Amounts payable within one year | 42/48 | €432,481 | €371,859 | -€60,622 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €197,231 | €197,231 | = | 0.0% |
| Trade debts | 44 | €174,141 | €78,466 | -€95,675 | -54.9% |
| Suppliers | 440/4 | €174,141 | €78,466 | -€95,675 | -54.9% |
| Taxes, remuneration and social security | 45 | €56,508 | €91,887 | +€35,379 | +62.6% |
| Taxes | 450/3 | €40,819 | €82,972 | +€42,153 | +103% |
| Remuneration and social security | 454/9 | €15,689 | €8,915 | -€6,774 | -43.2% |
| Other amounts payable | 47/48 | €4,601 | €4,275 | -€326 | -7.1% |
| Accrued charges and deferred income | 492/3 | €639 | €242 | -€397 | -62.1% |
| Remuneration, social security and pensions | 62 | €269,205 | €311,191 | +€41,986 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,290 | €225,529 | +€47,239 | +26.5% |
| Other operating charges | 640/8 | €9,141 | €8,498 | -€643 | -7.0% |
| Non-recurring operating charges | 66A | €0 | €7,321 | +€7,321 | +73,205,400% |
| Gross operating margin | 9900 | €801,549 | €1,144,369 | +€342,820 | +42.8% |
| Operating profit (loss) | 9901 | €344,912 | €591,830 | +€246,917 | +71.6% |
| Financial income | 75/76B | €4,786 | €14,881 | +€10,095 | +211% |
| Recurring financial income | 75 | €4,786 | €14,881 | +€10,095 | +211% |
| Financial charges | 65/66B | €14,460 | €10,164 | -€4,297 | -29.7% |
| Recurring financial charges | 65 | €14,460 | €10,164 | -€4,297 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €335,238 | €596,547 | +€261,310 | +77.9% |
| Income taxes | 67/77 | €100,731 | €176,806 | +€76,075 | +75.5% |
| Profit (loss) for the period | 9904 | €234,507 | €419,741 | +€185,235 | +79.0% |
| Transfer to tax-exempt reserves | 689 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €234,507 | €335,541 | +€101,035 | +43.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.