VERBERTVELD: what changed
Two fiscal 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.
VERBERTVELD
Largest movements
- Cash -€78,532
down €78,532 (-69.3%), from €113,366 to €34,834
mainly Other debts (-€181,790) and Debts after one year (-€3,408)
- Tangible fixed assets -€14,032
down €14,032 (-13.1%), from €107,329 to €93,297
of which Plant, machinery and equipment: -€8,942
- Intangible fixed assets -€10,000
down €10,000 (-11.5%), from €86,913 to €76,913
- Other debts -€181,790
down €181,790 (-99.2%), from €183,269 to €1,480
- Profit (loss) carried forward +€90,453
up €90,453 (+96.7%), from €93,556 to €184,009
- Debts after one year -€3,408
down €3,408 (-100.0%), from €3,408 to €0
- Current portion of long-term debt -€3,256
down €3,256 (-48.9%), from €6,664 to €3,408
- Gross operating margin +€37,719
up €37,719 (+35.7%), from €105,539 to €143,259
- Taxes +€11,019
up €11,019 (+74.0%), from €14,886 to €25,904
- Financial charges -€9,105
down €9,105 (-97.6%), from €9,329 to €224
- Depreciation -€3,799
down €3,799 (-13.7%), from €27,831 to €24,032
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.
Cash bridge derived
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 | €309,378 | €208,627 | -€100,751 | -32.6% |
| Fixed assets | 21/28 | €194,242 | €170,211 | -€24,032 | -12.4% |
| Intangible fixed assets | 21 | €86,913 | €76,913 | -€10,000 | -11.5% |
| Tangible fixed assets | 22/27 | €107,329 | €93,297 | -€14,032 | -13.1% |
| Plant, machinery and equipment | 23 | €48,584 | €39,642 | -€8,942 | -18.4% |
| Furniture and vehicles | 24 | €5,075 | €3,905 | -€1,170 | -23.0% |
| Other tangible fixed assets | 26 | €53,670 | €49,750 | -€3,920 | -7.3% |
| Current assets | 29/58 | €115,136 | €38,416 | -€76,720 | -66.6% |
| Amounts receivable within one year | 40/41 | €0 | €1,721 | +€1,721 | |
| Other amounts receivable | 41 | €0 | €1,721 | +€1,721 | |
| Cash at bank and in hand | 54/58 | €113,366 | €34,834 | -€78,532 | -69.3% |
| Deferred charges and accrued income | 490/1 | €1,770 | €1,862 | +€92 | +5.2% |
| Total equity and liabilities | 10/49 | €309,378 | €208,627 | -€100,751 | -32.6% |
| Equity | 10/15 | €103,556 | €194,009 | +€90,453 | +87.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,556 | €184,009 | +€90,453 | +96.7% |
| Amounts payable | 17/49 | €205,822 | €14,618 | -€191,204 | -92.9% |
| Amounts payable after more than one year | 17 | €3,408 | €0 | -€3,408 | -100.0% |
| Financial debts | 170/4 | €3,408 | €0 | -€3,408 | -100.0% |
| Amounts payable within one year | 42/48 | €201,963 | €14,153 | -€187,810 | -93.0% |
| Current portion of amounts payable after more than one year | 42 | €6,664 | €3,408 | -€3,256 | -48.9% |
| Trade debts | 44 | €4,784 | €5,065 | +€281 | +5.9% |
| Suppliers | 440/4 | €4,784 | €5,065 | +€281 | +5.9% |
| Taxes, remuneration and social security | 45 | €7,245 | €4,200 | -€3,045 | -42.0% |
| Taxes | 450/3 | €7,245 | €4,200 | -€3,045 | -42.0% |
| Other amounts payable | 47/48 | €183,269 | €1,480 | -€181,790 | -99.2% |
| Accrued charges and deferred income | 492/3 | €451 | €465 | +€14 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,831 | €24,032 | -€3,799 | -13.7% |
| Other operating charges | 640/8 | €3,111 | €3,064 | -€47 | -1.5% |
| Gross operating margin | 9900 | €105,539 | €143,259 | +€37,719 | +35.7% |
| Operating profit (loss) | 9901 | €74,597 | €116,163 | +€41,566 | +55.7% |
| Financial income | 75/76B | €41 | €418 | +€377 | +925.2% |
| Recurring financial income | 75 | €41 | €418 | +€377 | +925.2% |
| Financial charges | 65/66B | €9,329 | €224 | -€9,105 | -97.6% |
| Recurring financial charges | 65 | €9,329 | €224 | -€9,105 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €65,309 | €116,357 | +€51,048 | +78.2% |
| Income taxes | 67/77 | €14,886 | €25,904 | +€11,019 | +74.0% |
| Profit (loss) for the period | 9904 | €50,423 | €90,453 | +€40,029 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,423 | €90,453 | +€40,029 | +79.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.