VERBIST EVENTS: 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.
VERBIST EVENTS
Largest movements
- Receivables within one year +€3,462
up €3,462 (+30.4%), from €11,398 to €14,859
of which Other amounts receivable: +€3,462
- Deferred charges and accrued income -€2,866
down €2,866 (-92.3%), from €3,104 to €238
- Cash +€566
up €566 (+13.2%), from €4,273 to €4,839
mainly Other debts (+€3,000) and Deferred charges and accrued income (+€2,866)
- Tangible fixed assets -€359
down €359 (-67.3%), from €533 to €174
- Other debts +€3,000
up €3,000 (+60.0%), from €5,000 to €8,000
- Trade debts -€2,818
down €2,818 (-35.7%), from €7,901 to €5,083
- Profit (loss) carried forward +€815
up €815 (+39.1%), from -€2,086 to -€1,271
- Gross operating margin -€10,963
down €10,963 (-75.3%), from €14,551 to €3,587
- Other operating charges -€825
down €825 (-67.2%), from €1,228 to €403
- Financial charges -€468
down €468 (-24.6%), from €1,905 to €1,437
- Taxes +€462
up €462 (+417%), from €111 to €573
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,308 | €20,111 | +€803 | +4.2% |
| Fixed assets | 21/28 | €533 | €174 | -€359 | -67.3% |
| Tangible fixed assets | 22/27 | €533 | €174 | -€359 | -67.3% |
| Plant, machinery and equipment | 23 | €533 | €174 | -€359 | -67.3% |
| Current assets | 29/58 | €18,775 | €19,937 | +€1,162 | +6.2% |
| Amounts receivable within one year | 40/41 | €11,398 | €14,859 | +€3,462 | +30.4% |
| Trade receivables | 40 | €10,100 | €10,100 | = | 0.0% |
| Other amounts receivable | 41 | €1,298 | €4,759 | +€3,462 | +267% |
| Cash at bank and in hand | 54/58 | €4,273 | €4,839 | +€566 | +13.2% |
| Deferred charges and accrued income | 490/1 | €3,104 | €238 | -€2,866 | -92.3% |
| Total equity and liabilities | 10/49 | €19,308 | €20,111 | +€803 | +4.2% |
| Equity | 10/15 | €914 | €1,729 | +€815 | +89.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,086 | -€1,271 | +€815 | +39.1% |
| Amounts payable | 17/49 | €18,394 | €18,382 | -€12 | -0.1% |
| Amounts payable within one year | 42/48 | €18,394 | €18,382 | -€12 | -0.1% |
| Trade debts | 44 | €7,901 | €5,083 | -€2,818 | -35.7% |
| Suppliers | 440/4 | €7,901 | €5,083 | -€2,818 | -35.7% |
| Taxes, remuneration and social security | 45 | €5,494 | €5,299 | -€194 | -3.5% |
| Taxes | 450/3 | €5,494 | €5,299 | -€194 | -3.5% |
| Other amounts payable | 47/48 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €359 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,228 | €403 | -€825 | -67.2% |
| Gross operating margin | 9900 | €14,551 | €3,587 | -€10,963 | -75.3% |
| Operating profit (loss) | 9901 | €12,963 | €2,825 | -€10,138 | -78.2% |
| Financial income | 75/76B | €33 | - | -€33 | |
| Recurring financial income | 75 | €33 | - | -€33 | |
| Financial charges | 65/66B | €1,905 | €1,437 | -€468 | -24.6% |
| Recurring financial charges | 65 | €1,905 | €1,437 | -€468 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €11,091 | €1,388 | -€9,704 | -87.5% |
| Income taxes | 67/77 | €111 | €573 | +€462 | +417% |
| Profit (loss) for the period | 9904 | €10,981 | €815 | -€10,166 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,981 | €815 | -€10,166 | -92.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.