VERBERGT ASSURANCES: 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.
VERBERGT ASSURANCES
Largest movements
- Cash +€17,227
up €17,227 (+124%), from €13,880 to €31,107
mainly Net result for the year (+€25,188) and Tax, wage and social debts (+€4,785)
- Receivables within one year +€4,855
up €4,855 (+2.3%), from €211,901 to €216,756
of which Other amounts receivable: +€8,915
- Profit (loss) carried forward +€25,188
up €25,188 (+14.2%), from €177,603 to €202,792
- Trade debts -€6,001
down €6,001 (-71.4%), from €8,407 to €2,405
- Tax, wage and social debts +€4,785
up €4,785 (+23.3%), from €20,505 to €25,290
of which Taxes: +€5,285
- Gross operating margin +€17,374
up €17,374 (+29.5%), from €58,863 to €76,237
- Taxes +€3,383
up €3,383 (+54.9%), from €6,160 to €9,543
- Staff costs +€1,272
up €1,272 (+3.3%), from €37,973 to €39,245
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 | €277,120 | €301,092 | +€23,972 | +8.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €267 | €2,319 | +€2,052 | +768% |
| Tangible fixed assets | 22/27 | €0 | €2,052 | +€2,052 | |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €2,052 | +€2,052 | |
| Financial fixed assets | 28 | €267 | €267 | = | 0.0% |
| Current assets | 29/58 | €276,852 | €298,773 | +€21,920 | +7.9% |
| Amounts receivable within one year | 40/41 | €211,901 | €216,756 | +€4,855 | +2.3% |
| Trade receivables | 40 | €46,465 | €42,405 | -€4,060 | -8.7% |
| Other amounts receivable | 41 | €165,435 | €174,351 | +€8,915 | +5.4% |
| Current investments | 50/53 | €50,154 | €50,154 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,880 | €31,107 | +€17,227 | +124% |
| Deferred charges and accrued income | 490/1 | €918 | €757 | -€161 | -17.6% |
| Total equity and liabilities | 10/49 | €277,120 | €301,092 | +€23,972 | +8.7% |
| Equity | 10/15 | €248,208 | €273,397 | +€25,188 | +10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,013 | €52,013 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,013 | €52,013 | = | 0.0% |
| Reserves not available under the articles | 1311 | €52,013 | €52,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,603 | €202,792 | +€25,188 | +14.2% |
| Amounts payable | 17/49 | €28,911 | €27,695 | -€1,216 | -4.2% |
| Amounts payable within one year | 42/48 | €28,911 | €27,695 | -€1,216 | -4.2% |
| Trade debts | 44 | €8,407 | €2,405 | -€6,001 | -71.4% |
| Suppliers | 440/4 | €8,407 | €2,405 | -€6,001 | -71.4% |
| Taxes, remuneration and social security | 45 | €20,505 | €25,290 | +€4,785 | +23.3% |
| Taxes | 450/3 | €10,383 | €15,668 | +€5,285 | +50.9% |
| Remuneration and social security | 454/9 | €10,122 | €9,622 | -€500 | -4.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €37,973 | €39,245 | +€1,272 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €665 | +€665 | |
| Other operating charges | 640/8 | €624 | €1,199 | +€576 | +92.3% |
| Non-recurring operating charges | 66A | €434 | €304 | -€130 | -29.9% |
| Gross operating margin | 9900 | €58,863 | €76,237 | +€17,374 | +29.5% |
| Operating profit (loss) | 9901 | €19,831 | €34,823 | +€14,992 | +75.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €338 | €93 | -€245 | -72.6% |
| Recurring financial charges | 65 | €338 | €93 | -€245 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €19,493 | €34,731 | +€15,238 | +78.2% |
| Income taxes | 67/77 | €6,160 | €9,543 | +€3,383 | +54.9% |
| Profit (loss) for the period | 9904 | €13,333 | €25,188 | +€11,855 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,333 | €25,188 | +€11,855 | +88.9% |
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.