VERBERCKT: 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.
VERBERCKT
Largest movements
- Cash +€2,175
up €2,175 (+14.5%), from €14,993 to €17,168
mainly Net result for the year (+€1,527) and Depreciation (+€655)
- Tangible fixed assets -€655
down €655 (-17.2%), from €3,810 to €3,155
of which Other tangible fixed assets: -€464
- Receivables within one year -€446
no longer reported in 2025 (was €446)
- Profit (loss) carried forward +€1,527
up €1,527 (+6.9%), from -€22,035 to -€20,508
- Trade debts -€539
down €539 (-29.6%), from €1,824 to €1,285
- Tax, wage and social debts -€266
down €266 (-17.0%), from €1,561 to €1,295
- Financial income -€14,251
no longer reported in 2025 (was €14,251)
of which Non-recurring financial income: -€14,242
- Gross operating margin -€4,172
down €4,172 (-63.8%), from €6,541 to €2,368
- Depreciation -€251
down €251 (-27.7%), from €906 to €655
- Taxes -€143
no longer reported in 2025 (was €143)
- Other operating charges -€126
no longer reported in 2025 (was €126)
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 | €22,501 | €23,443 | +€942 | +4.2% |
| Fixed assets | 21/28 | €3,810 | €3,155 | -€655 | -17.2% |
| Tangible fixed assets | 22/27 | €3,810 | €3,155 | -€655 | -17.2% |
| Plant, machinery and equipment | 23 | €664 | €473 | -€191 | -28.8% |
| Other tangible fixed assets | 26 | €3,146 | €2,682 | -€464 | -14.8% |
| Current assets | 29/58 | €18,691 | €20,288 | +€1,597 | +8.5% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €446 | - | -€446 | |
| Trade receivables | 40 | €446 | - | -€446 | |
| Cash at bank and in hand | 54/58 | €14,993 | €17,168 | +€2,175 | +14.5% |
| Deferred charges and accrued income | 490/1 | €751 | €620 | -€131 | -17.5% |
| Total equity and liabilities | 10/49 | €22,501 | €23,443 | +€942 | +4.2% |
| Equity | 10/15 | €15,149 | €16,676 | +€1,527 | +10.1% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,035 | -€20,508 | +€1,527 | +6.9% |
| Amounts payable | 17/49 | €7,352 | €6,767 | -€585 | -8.0% |
| Amounts payable within one year | 42/48 | €7,352 | €6,767 | -€585 | -8.0% |
| Trade debts | 44 | €1,824 | €1,285 | -€539 | -29.6% |
| Suppliers | 440/4 | €1,824 | €1,285 | -€539 | -29.6% |
| Taxes, remuneration and social security | 45 | €1,561 | €1,295 | -€266 | -17.0% |
| Taxes | 450/3 | €1,561 | €1,295 | -€266 | -17.0% |
| Other amounts payable | 47/48 | €3,968 | €4,188 | +€220 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €655 | -€251 | -27.7% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €6,541 | €2,368 | -€4,172 | -63.8% |
| Operating profit (loss) | 9901 | €5,508 | €1,713 | -€3,795 | -68.9% |
| Financial income | 75/76B | €14,251 | - | -€14,251 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Non-recurring financial income | 76B | €14,242 | - | -€14,242 | |
| Financial charges | 65/66B | €161 | €186 | +€25 | +15.8% |
| Recurring financial charges | 65 | €161 | €186 | +€25 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €19,598 | €1,527 | -€18,071 | -92.2% |
| Income taxes | 67/77 | €143 | - | -€143 | |
| Profit (loss) for the period | 9904 | €19,455 | €1,527 | -€17,928 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,455 | €1,527 | -€17,928 | -92.2% |
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 29 October 2026 via checked.be.