VERBIEST LUC: 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.
VERBIEST LUC
Largest movements
- Receivables within one year -€2,761
down €2,761 (-3.5%), from €78,824 to €76,064
of which Trade receivables: -€6,667
- Other debts -€5,999
down €5,999 (-100%), from €5,999 to €0
- Profit (loss) carried forward +€2,302
up €2,302 (+6.0%), from €38,447 to €40,748
- Accrued charges and deferred income +€1,028
up €1,028 (+235%), from €438 to €1,465
- Gross operating margin -€734
down €734 (-50.0%), from €1,470 to €736
- Other operating charges -€306
down €306 (-32.6%), from €939 to €633
- Depreciation -€302
down €302 (-30.1%), from €1,005 to €703
- Taxes +€261
up €261 (+35.6%), from €733 to €993
- Financial income -€212
down €212 (-5.0%), from €4,211 to €3,999
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 | €81,294 | €79,558 | -€1,736 | -2.1% |
| Fixed assets | 21/28 | €1,619 | €1,679 | +€59 | +3.7% |
| Tangible fixed assets | 22/27 | €1,227 | €1,287 | +€59 | +4.8% |
| Plant, machinery and equipment | 23 | €800 | €1,025 | +€225 | +28.1% |
| Furniture and vehicles | 24 | €427 | €262 | -€165 | -38.7% |
| Financial fixed assets | 28 | €392 | €392 | = | 0.0% |
| Current assets | 29/58 | €79,674 | €77,879 | -€1,795 | -2.3% |
| Amounts receivable within one year | 40/41 | €78,824 | €76,064 | -€2,761 | -3.5% |
| Trade receivables | 40 | €7,643 | €976 | -€6,667 | -87.2% |
| Other amounts receivable | 41 | €71,182 | €75,087 | +€3,906 | +5.5% |
| Cash at bank and in hand | 54/58 | €92 | €683 | +€590 | +641% |
| Deferred charges and accrued income | 490/1 | €758 | €1,133 | +€375 | +49.5% |
| Total equity and liabilities | 10/49 | €81,294 | €79,558 | -€1,736 | -2.1% |
| Equity | 10/15 | €67,962 | €70,263 | +€2,302 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €9,515 | €9,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €7,515 | €7,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,447 | €40,748 | +€2,302 | +6.0% |
| Amounts payable | 17/49 | €13,332 | €9,295 | -€4,037 | -30.3% |
| Amounts payable within one year | 42/48 | €12,894 | €7,829 | -€5,065 | -39.3% |
| Trade debts | 44 | €6,163 | €6,836 | +€673 | +10.9% |
| Suppliers | 440/4 | €6,163 | €6,836 | +€673 | +10.9% |
| Taxes, remuneration and social security | 45 | €733 | €993 | +€261 | +35.6% |
| Taxes | 450/3 | €733 | €993 | +€261 | +35.6% |
| Other amounts payable | 47/48 | €5,999 | €0 | -€5,999 | -100% |
| Accrued charges and deferred income | 492/3 | €438 | €1,465 | +€1,028 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,005 | €703 | -€302 | -30.1% |
| Other operating charges | 640/8 | €939 | €633 | -€306 | -32.6% |
| Gross operating margin | 9900 | €1,470 | €736 | -€734 | -50.0% |
| Operating profit (loss) | 9901 | -€474 | -€600 | -€126 | -26.5% |
| Financial income | 75/76B | €4,211 | €3,999 | -€212 | -5.0% |
| Recurring financial income | 75 | €4,211 | €3,999 | -€212 | -5.0% |
| Financial charges | 65/66B | €118 | €104 | -€13 | -11.5% |
| Recurring financial charges | 65 | €118 | €104 | -€13 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €3,619 | €3,295 | -€324 | -9.0% |
| Income taxes | 67/77 | €733 | €993 | +€261 | +35.6% |
| Profit (loss) for the period | 9904 | €2,886 | €2,302 | -€585 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,886 | €2,302 | -€585 | -20.3% |
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 24 October 2026 via checked.be.