VERBOSCH 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.
VERBOSCH CONSULTING
Largest movements
- Tangible fixed assets -€12,427
down €12,427 (-23.2%), from €53,606 to €41,179
of which Furniture and vehicles: -€10,145
- Receivables within one year -€9,466
down €9,466 (-34.2%), from €27,705 to €18,238
of which Trade receivables: -€7,427
- Cash -€6,772
down €6,772 (-30.3%), from €22,346 to €15,574
mainly Other debts (-€13,438) and Net result for the year (-€6,809)
- Deferred charges and accrued income +€6,569
up €6,569 (+18.5%), from €35,549 to €42,117
- Other debts -€13,438
down €13,438 (-13.1%), from €102,755 to €89,317
- Profit (loss) carried forward -€6,809
down €6,809 (-726%), from -€938 to -€7,747
- Tax, wage and social debts -€2,040
down €2,040 (-11.2%), from €18,191 to €16,152
of which Remuneration and social security: -€1,922
- Gross operating margin -€34,268
down €34,268 (-34.4%), from €99,562 to €65,294
- Staff costs -€23,882
down €23,882 (-30.0%), from €79,585 to €55,703
- Taxes -€2,861
down €2,861 (-59.9%), from €4,777 to €1,916
- Depreciation +€1,292
up €1,292 (+11.6%), from €11,135 to €12,427
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 | €169,505 | €147,408 | -€22,097 | -13.0% |
| Fixed assets | 21/28 | €83,906 | €71,479 | -€12,427 | -14.8% |
| Tangible fixed assets | 22/27 | €53,606 | €41,179 | -€12,427 | -23.2% |
| Land and buildings | 22 | €14,109 | €11,998 | -€2,111 | -15.0% |
| Plant, machinery and equipment | 23 | €683 | €513 | -€171 | -25.0% |
| Furniture and vehicles | 24 | €38,813 | €28,668 | -€10,145 | -26.1% |
| Financial fixed assets | 28 | €30,300 | €30,300 | = | 0.0% |
| Current assets | 29/58 | €85,599 | €75,930 | -€9,669 | -11.3% |
| Amounts receivable within one year | 40/41 | €27,705 | €18,238 | -€9,466 | -34.2% |
| Trade receivables | 40 | €25,660 | €18,233 | -€7,427 | -28.9% |
| Other amounts receivable | 41 | €2,045 | €5 | -€2,040 | -99.8% |
| Cash at bank and in hand | 54/58 | €22,346 | €15,574 | -€6,772 | -30.3% |
| Deferred charges and accrued income | 490/1 | €35,549 | €42,117 | +€6,569 | +18.5% |
| Total equity and liabilities | 10/49 | €169,505 | €147,408 | -€22,097 | -13.0% |
| Equity | 10/15 | €31,446 | €24,637 | -€6,809 | -21.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,184 | €26,184 | = | 0.0% |
| Tax-exempt reserves | 132 | €440 | €440 | = | 0.0% |
| Distributable reserves | 133 | €25,744 | €25,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€938 | -€7,747 | -€6,809 | -726% |
| Amounts payable | 17/49 | €138,058 | €122,771 | -€15,287 | -11.1% |
| Amounts payable within one year | 42/48 | €138,058 | €122,771 | -€15,287 | -11.1% |
| Financial debts | 43 | €891 | €1,659 | +€767 | +86.1% |
| Credit institutions | 430/8 | €891 | €1,659 | +€767 | +86.1% |
| Trade debts | 44 | €16,221 | €15,643 | -€577 | -3.6% |
| Suppliers | 440/4 | €16,221 | €15,643 | -€577 | -3.6% |
| Taxes, remuneration and social security | 45 | €18,191 | €16,152 | -€2,040 | -11.2% |
| Taxes | 450/3 | €8,360 | €8,243 | -€117 | -1.4% |
| Remuneration and social security | 454/9 | €9,831 | €7,909 | -€1,922 | -19.6% |
| Other amounts payable | 47/48 | €102,755 | €89,317 | -€13,438 | -13.1% |
| Remuneration, social security and pensions | 62 | €79,585 | €55,703 | -€23,882 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,135 | €12,427 | +€1,292 | +11.6% |
| Other operating charges | 640/8 | €2,848 | €3,297 | +€449 | +15.8% |
| Gross operating margin | 9900 | €99,562 | €65,294 | -€34,268 | -34.4% |
| Operating profit (loss) | 9901 | €5,994 | -€6,134 | -€12,127 | |
| Financial income | 75/76B | €1,459 | €1,429 | -€29 | -2.0% |
| Recurring financial income | 75 | €1,459 | €1,429 | -€29 | -2.0% |
| Financial charges | 65/66B | €147 | €189 | +€42 | +28.8% |
| Recurring financial charges | 65 | €147 | €189 | +€42 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €7,306 | -€4,893 | -€12,199 | |
| Income taxes | 67/77 | €4,777 | €1,916 | -€2,861 | -59.9% |
| Profit (loss) for the period | 9904 | €2,529 | -€6,809 | -€9,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,529 | -€6,809 | -€9,338 |
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 31 October 2026 via checked.be.