VERBEKE & OMGEVING: 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.
VERBEKE & OMGEVING
Largest movements
- Receivables within one year -€6,503
down €6,503 (-96.6%), from €6,729 to €226
- Cash +€4,040
up €4,040 (+45.9%), from €8,810 to €12,850
mainly Receivables within one year (+€6,503) and Depreciation (+€1,167)
- Tangible fixed assets -€1,167
down €1,167 (-85.7%), from €1,361 to €194
- Profit (loss) carried forward -€1,985
new in 2025: -€1,985
- Trade debts -€1,200
no longer reported in 2025 (was €1,200)
- Tax, wage and social debts -€444
down €444 (-10.4%), from €4,281 to €3,837
- Gross operating margin -€15,799
down €15,799, from €15,751 to -€47
- Taxes -€4,281
no longer reported in 2025 (was €4,281)
- Depreciation -€972
down €972 (-45.5%), from €2,139 to €1,167
- Financial income -€273
no longer reported in 2025 (was €273)
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 | €16,900 | €13,270 | -€3,630 | -21.5% |
| Fixed assets | 21/28 | €1,361 | €194 | -€1,167 | -85.7% |
| Tangible fixed assets | 22/27 | €1,361 | €194 | -€1,167 | -85.7% |
| Furniture and vehicles | 24 | €1,361 | €194 | -€1,167 | -85.7% |
| Current assets | 29/58 | €15,539 | €13,076 | -€2,463 | -15.9% |
| Amounts receivable within one year | 40/41 | €6,729 | €226 | -€6,503 | -96.6% |
| Other amounts receivable | 41 | €6,729 | €226 | -€6,503 | -96.6% |
| Cash at bank and in hand | 54/58 | €8,810 | €12,850 | +€4,040 | +45.9% |
| Total equity and liabilities | 10/49 | €16,900 | €13,270 | -€3,630 | -21.5% |
| Equity | 10/15 | €11,419 | €9,433 | -€1,985 | -17.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,919 | €8,919 | = | 0.0% |
| Distributable reserves | 133 | €8,919 | €8,919 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,985 | -€1,985 | |
| Amounts payable | 17/49 | €5,481 | €3,837 | -€1,644 | -30.0% |
| Amounts payable within one year | 42/48 | €5,481 | €3,837 | -€1,644 | -30.0% |
| Trade debts | 44 | €1,200 | - | -€1,200 | |
| Suppliers | 440/4 | €1,200 | - | -€1,200 | |
| Taxes, remuneration and social security | 45 | €4,281 | €3,837 | -€444 | -10.4% |
| Taxes | 450/3 | €4,281 | €3,837 | -€444 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €1,167 | -€972 | -45.5% |
| Other operating charges | 640/8 | €616 | €726 | +€110 | +17.9% |
| Gross operating margin | 9900 | €15,751 | -€47 | -€15,799 | |
| Operating profit (loss) | 9901 | €12,996 | -€1,940 | -€14,937 | |
| Financial income | 75/76B | €273 | - | -€273 | |
| Recurring financial income | 75 | €273 | - | -€273 | |
| Financial charges | 65/66B | €70 | €45 | -€25 | -35.3% |
| Recurring financial charges | 65 | €70 | €45 | -€25 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €13,200 | -€1,985 | -€15,185 | |
| Income taxes | 67/77 | €4,281 | - | -€4,281 | |
| Profit (loss) for the period | 9904 | €8,919 | -€1,985 | -€10,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,919 | -€1,985 | -€10,904 |
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 28 October 2026 via checked.be.