VERBIS: 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.
VERBIS
Largest movements
- Cash -€29,845
down €29,845 (-99.8%), from €29,894 to €49
mainly Net result for the year (-€25,486) and Tax, wage and social debts (-€12,494)
- Tangible fixed assets -€13,919
down €13,919 (-28.3%), from €49,244 to €35,325
- Profit (loss) carried forward -€25,486
down €25,486 (-8,618%), from -€296 to -€25,782
- Tax, wage and social debts -€12,494
down €12,494 (-82.4%), from €15,154 to €2,660
- Debts after one year -€10,556
down €10,556 (-32.0%), from €32,963 to €22,407
- Short-term financial debts +€6,874
new in 2025: €6,874
- Trade debts -€2,059
down €2,059 (-71.8%), from €2,870 to €811
- Gross operating margin -€30,407
down €30,407, from €24,910 to -€5,497
- Other operating charges -€1,596
down €1,596 (-28.0%), from €5,710 to €4,113
- Depreciation -€874
down €874 (-5.9%), from €14,793 to €13,919
- Taxes -€814
down €814 (-80.2%), from €1,014 to €200
- Financial charges -€499
down €499 (-22.1%), from €2,256 to €1,757
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 | €79,213 | €35,375 | -€43,838 | -55.3% |
| Fixed assets | 21/28 | €49,244 | €35,325 | -€13,919 | -28.3% |
| Tangible fixed assets | 22/27 | €49,244 | €35,325 | -€13,919 | -28.3% |
| Furniture and vehicles | 24 | €49,244 | €35,325 | -€13,919 | -28.3% |
| Current assets | 29/58 | €29,969 | €50 | -€29,919 | -99.8% |
| Amounts receivable within one year | 40/41 | €75 | €1 | -€74 | -98.5% |
| Other amounts receivable | 41 | €75 | €1 | -€74 | -98.5% |
| Cash at bank and in hand | 54/58 | €29,894 | €49 | -€29,845 | -99.8% |
| Total equity and liabilities | 10/49 | €79,213 | €35,375 | -€43,838 | -55.3% |
| Equity | 10/15 | €17,554 | -€7,932 | -€25,486 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,649 | €11,649 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,789 | €9,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296 | -€25,782 | -€25,486 | -8,618% |
| Amounts payable | 17/49 | €61,659 | €43,308 | -€18,352 | -29.8% |
| Amounts payable after more than one year | 17 | €32,963 | €22,407 | -€10,556 | -32.0% |
| Financial debts | 170/4 | €32,963 | €22,407 | -€10,556 | -32.0% |
| Amounts payable within one year | 42/48 | €28,697 | €20,901 | -€7,796 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €10,147 | €10,556 | +€409 | +4.0% |
| Financial debts | 43 | - | €6,874 | +€6,874 | |
| Credit institutions | 430/8 | - | €6,874 | +€6,874 | |
| Trade debts | 44 | €2,870 | €811 | -€2,059 | -71.8% |
| Suppliers | 440/4 | €2,870 | €811 | -€2,059 | -71.8% |
| Taxes, remuneration and social security | 45 | €15,154 | €2,660 | -€12,494 | -82.4% |
| Taxes | 450/3 | €15,154 | €2,660 | -€12,494 | -82.4% |
| Other amounts payable | 47/48 | €526 | - | -€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,793 | €13,919 | -€874 | -5.9% |
| Other operating charges | 640/8 | €5,710 | €4,113 | -€1,596 | -28.0% |
| Gross operating margin | 9900 | €24,910 | -€5,497 | -€30,407 | |
| Operating profit (loss) | 9901 | €4,408 | -€23,529 | -€27,937 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -27.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -27.0% |
| Financial charges | 65/66B | €2,256 | €1,757 | -€499 | -22.1% |
| Recurring financial charges | 65 | €2,256 | €1,757 | -€499 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €2,153 | -€25,286 | -€27,439 | |
| Income taxes | 67/77 | €1,014 | €200 | -€814 | -80.2% |
| Profit (loss) for the period | 9904 | €1,138 | -€25,486 | -€26,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,138 | -€25,486 | -€26,625 |
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 20 October 2026 via checked.be.