VERBO BEHEER: 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.
VERBO BEHEER
Largest movements
- Tangible fixed assets -€3,582
down €3,582 (-17.7%), from €20,257 to €16,675
of which Furniture and vehicles: -€3,101
- Receivables within one year -€736
down €736 (-1.7%), from €43,494 to €42,758
of which Trade receivables: -€5,365
- Profit (loss) carried forward -€2,804
down €2,804 (-14.1%), from €19,936 to €17,133
- Trade debts -€1,186
down €1,186 (-17.0%), from €6,989 to €5,803
- Other debts +€1,170
new in 2025: €1,170
- Short-term financial debts -€990
down €990 (-26.3%), from €3,771 to €2,781
- Gross operating margin -€11,634
down €11,634 (-83.3%), from €13,966 to €2,333
- Other operating charges -€5,862
down €5,862 (-88.1%), from €6,652 to €790
- Depreciation +€1,829
up €1,829 (+104%), from €1,753 to €3,582
- Financial charges -€1,255
down €1,255 (-59.5%), from €2,108 to €853
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 | €64,486 | €60,231 | -€4,255 | -6.6% |
| Fixed assets | 21/28 | €20,257 | €16,675 | -€3,582 | -17.7% |
| Tangible fixed assets | 22/27 | €20,257 | €16,675 | -€3,582 | -17.7% |
| Plant, machinery and equipment | 23 | €2,042 | €1,561 | -€481 | -23.5% |
| Furniture and vehicles | 24 | €13,815 | €10,713 | -€3,101 | -22.5% |
| Other tangible fixed assets | 26 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €44,229 | €43,556 | -€673 | -1.5% |
| Amounts receivable within one year | 40/41 | €43,494 | €42,758 | -€736 | -1.7% |
| Trade receivables | 40 | €8,615 | €3,250 | -€5,365 | -62.3% |
| Other amounts receivable | 41 | €34,880 | €39,509 | +€4,629 | +13.3% |
| Cash at bank and in hand | 54/58 | €58 | €0 | -€58 | -100% |
| Deferred charges and accrued income | 490/1 | €677 | €798 | +€121 | +17.9% |
| Total equity and liabilities | 10/49 | €64,486 | €60,231 | -€4,255 | -6.6% |
| Equity | 10/15 | €48,909 | €46,105 | -€2,804 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,373 | €10,373 | = | 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 | €8,513 | €8,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,936 | €17,133 | -€2,804 | -14.1% |
| Amounts payable | 17/49 | €15,577 | €14,125 | -€1,451 | -9.3% |
| Amounts payable within one year | 42/48 | €15,577 | €14,125 | -€1,451 | -9.3% |
| Financial debts | 43 | €3,771 | €2,781 | -€990 | -26.3% |
| Credit institutions | 430/8 | €3,771 | €2,781 | -€990 | -26.3% |
| Trade debts | 44 | €6,989 | €5,803 | -€1,186 | -17.0% |
| Suppliers | 440/4 | €6,989 | €5,803 | -€1,186 | -17.0% |
| Taxes, remuneration and social security | 45 | €4,816 | €4,372 | -€445 | -9.2% |
| Taxes | 450/3 | €4,816 | €4,372 | -€445 | -9.2% |
| Other amounts payable | 47/48 | - | €1,170 | +€1,170 | |
| Non-recurring operating income | 76A | €3,575 | €0 | -€3,575 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €3,582 | +€1,829 | +104% |
| Other operating charges | 640/8 | €6,652 | €790 | -€5,862 | -88.1% |
| Gross operating margin | 9900 | €13,966 | €2,333 | -€11,634 | -83.3% |
| Operating profit (loss) | 9901 | €5,562 | -€2,039 | -€7,601 | |
| Financial income | 75/76B | €2,052 | €1,913 | -€139 | -6.8% |
| Recurring financial income | 75 | €2,052 | €1,913 | -€139 | -6.8% |
| Financial charges | 65/66B | €2,108 | €853 | -€1,255 | -59.5% |
| Recurring financial charges | 65 | €2,108 | €853 | -€1,255 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €5,505 | -€979 | -€6,484 | |
| Income taxes | 67/77 | €1,812 | €1,825 | +€13 | +0.7% |
| Profit (loss) for the period | 9904 | €3,694 | -€2,804 | -€6,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,694 | -€2,804 | -€6,497 |
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.