Verbos Consulting: 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.
Verbos Consulting
Largest movements
- Receivables within one year -€387,304
down €387,304 (-92.5%), from €418,492 to €31,188
of which Trade receivables: -€390,951
- Tangible fixed assets +€99,484
up €99,484 (+165%), from €60,363 to €159,847
of which Furniture and vehicles: +€103,044
- Cash +€86,676
up €86,676 (+19.7%), from €441,066 to €527,742
mainly Other debts (+€531,966) and Net result for the year (+€406,657)
- Other debts +€531,966
new in 2025: €531,966
- Trade debts -€400,728
down €400,728 (-99.5%), from €402,748 to €2,020
of which Bills of exchange payable: -€396,938
- Reserves -€398,632
down €398,632 (-97.7%), from €407,905 to €9,273
of which Distributable reserves: -€396,772
- Debts after one year +€68,744
new in 2025: €68,744
- Current portion of long-term debt +€17,068
new in 2025: €17,068
- Financial charges +€47,065
up €47,065 (+16,541%), from €285 to €47,349
- Gross operating margin +€37,768
up €37,768 (+6.3%), from €598,729 to €636,497
- Staff costs -€9,507
down €9,507 (-28.2%), from €33,733 to €24,227
- Taxes -€6,571
down €6,571 (-4.8%), from €137,258 to €130,687
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 | €919,921 | €722,514 | -€197,407 | -21.5% |
| Fixed assets | 21/28 | €60,363 | €159,847 | +€99,484 | +165% |
| Tangible fixed assets | 22/27 | €60,363 | €159,847 | +€99,484 | +165% |
| Plant, machinery and equipment | 23 | €5,729 | €2,169 | -€3,560 | -62.1% |
| Furniture and vehicles | 24 | €54,634 | €157,678 | +€103,044 | +189% |
| Current assets | 29/58 | €859,558 | €562,667 | -€296,891 | -34.5% |
| Amounts receivable within one year | 40/41 | €418,492 | €31,188 | -€387,304 | -92.5% |
| Trade receivables | 40 | €418,492 | €27,541 | -€390,951 | -93.4% |
| Other amounts receivable | 41 | - | €3,647 | +€3,647 | |
| Cash at bank and in hand | 54/58 | €441,066 | €527,742 | +€86,676 | +19.7% |
| Deferred charges and accrued income | 490/1 | - | €3,737 | +€3,737 | |
| Total equity and liabilities | 10/49 | €919,921 | €722,514 | -€197,407 | -21.5% |
| Equity | 10/15 | €426,505 | €27,873 | -€398,632 | -93.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €407,905 | €9,273 | -€398,632 | -97.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €406,045 | €9,273 | -€396,772 | -97.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €493,416 | €694,641 | +€201,225 | +40.8% |
| Amounts payable after more than one year | 17 | - | €68,744 | +€68,744 | |
| Financial debts | 170/4 | - | €68,744 | +€68,744 | |
| Amounts payable within one year | 42/48 | €493,416 | €625,897 | +€132,481 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | - | €17,068 | +€17,068 | |
| Trade debts | 44 | €402,748 | €2,020 | -€400,728 | -99.5% |
| Suppliers | 440/4 | €5,810 | €2,020 | -€3,789 | -65.2% |
| Bills of exchange payable | 441 | €396,938 | - | -€396,938 | |
| Taxes, remuneration and social security | 45 | €90,668 | €74,842 | -€15,826 | -17.5% |
| Taxes | 450/3 | €90,668 | €73,595 | -€17,073 | -18.8% |
| Remuneration and social security | 454/9 | - | €1,247 | +€1,247 | |
| Other amounts payable | 47/48 | - | €531,966 | +€531,966 | |
| Remuneration, social security and pensions | 62 | €33,733 | €24,227 | -€9,507 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,407 | €24,390 | +€2,982 | +13.9% |
| Other operating charges | 640/8 | - | €1,155 | +€1,155 | |
| Non-recurring operating charges | 66A | - | €2,033 | +€2,033 | |
| Gross operating margin | 9900 | €598,729 | €636,497 | +€37,768 | +6.3% |
| Operating profit (loss) | 9901 | €543,588 | €584,693 | +€41,105 | +7.6% |
| Financial charges | 65/66B | €285 | €47,349 | +€47,065 | +16,541% |
| Recurring financial charges | 65 | €285 | €47,349 | +€47,065 | +16,541% |
| Profit (loss) for the period before taxes | 9903 | €543,304 | €537,344 | -€5,959 | -1.1% |
| Income taxes | 67/77 | €137,258 | €130,687 | -€6,571 | -4.8% |
| Profit (loss) for the period | 9904 | €406,045 | €406,657 | +€612 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €406,045 | €406,657 | +€612 | +0.2% |
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 28 October 2026 via checked.be.