Verbraken Consultancy: 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.
Verbraken Consultancy
Largest movements
- Receivables within one year +€5,896
up €5,896 (+28.9%), from €20,411 to €26,307
of which Trade receivables: +€5,701
- Cash +€2,838
up €2,838 (+99.4%), from €2,854 to €5,692
mainly Other debts (+€22,052) and Net result for the year (+€9,139)
- Tangible fixed assets +€446
up €446 (+138%), from €324 to €771
- Deferred charges and accrued income +€420
up €420 (+131%), from €321 to €741
- Other debts +€22,052
up €22,052 (+2,757%), from €800 to €22,852
- Reserves -€7,861
down €7,861 (-99.2%), from €7,924 to €63
- Trade debts -€3,062
down €3,062 (-76.5%), from €4,002 to €940
- Tax, wage and social debts -€1,529
down €1,529 (-16.6%), from €9,184 to €7,655
of which Remuneration and social security: -€2,000
- Gross operating margin +€2,572
up €2,572 (+24.2%), from €10,631 to €13,203
- Taxes +€443
up €443 (+17.8%), from €2,488 to €2,931
- Other operating charges -€315
down €315 (-37.7%), from €834 to €520
- Financial income -€307
down €307 (-95.8%), from €321 to €14
- Depreciation +€191
up €191 (+54.0%), from €354 to €545
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 | €23,910 | €33,510 | +€9,600 | +40.2% |
| Fixed assets | 21/28 | €324 | €771 | +€446 | +138% |
| Tangible fixed assets | 22/27 | €324 | €771 | +€446 | +138% |
| Furniture and vehicles | 24 | €324 | €771 | +€446 | +138% |
| Current assets | 29/58 | €23,586 | €32,739 | +€9,154 | +38.8% |
| Amounts receivable within one year | 40/41 | €20,411 | €26,307 | +€5,896 | +28.9% |
| Trade receivables | 40 | €20,025 | €25,727 | +€5,701 | +28.5% |
| Other amounts receivable | 41 | €386 | €580 | +€195 | +50.4% |
| Cash at bank and in hand | 54/58 | €2,854 | €5,692 | +€2,838 | +99.4% |
| Deferred charges and accrued income | 490/1 | €321 | €741 | +€420 | +131% |
| Total equity and liabilities | 10/49 | €23,910 | €33,510 | +€9,600 | +40.2% |
| Equity | 10/15 | €9,924 | €2,063 | -€7,861 | -79.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,924 | €63 | -€7,861 | -99.2% |
| Distributable reserves | 133 | €7,924 | €63 | -€7,861 | -99.2% |
| Amounts payable | 17/49 | €13,986 | €31,447 | +€17,461 | +125% |
| Amounts payable within one year | 42/48 | €13,986 | €31,447 | +€17,461 | +125% |
| Trade debts | 44 | €4,002 | €940 | -€3,062 | -76.5% |
| Suppliers | 440/4 | €4,002 | €940 | -€3,062 | -76.5% |
| Taxes, remuneration and social security | 45 | €9,184 | €7,655 | -€1,529 | -16.6% |
| Taxes | 450/3 | €6,184 | €6,655 | +€471 | +7.6% |
| Remuneration and social security | 454/9 | €3,000 | €1,000 | -€2,000 | -66.7% |
| Other amounts payable | 47/48 | €800 | €22,852 | +€22,052 | +2,757% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €545 | +€191 | +54.0% |
| Other operating charges | 640/8 | €834 | €520 | -€315 | -37.7% |
| Gross operating margin | 9900 | €10,631 | €13,203 | +€2,572 | +24.2% |
| Operating profit (loss) | 9901 | €9,443 | €12,139 | +€2,696 | +28.6% |
| Financial income | 75/76B | €321 | €14 | -€307 | -95.8% |
| Recurring financial income | 75 | €321 | €14 | -€307 | -95.8% |
| Financial charges | 65/66B | €208 | €82 | -€126 | -60.7% |
| Recurring financial charges | 65 | €208 | €82 | -€126 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €9,555 | €12,071 | +€2,515 | +26.3% |
| Income taxes | 67/77 | €2,488 | €2,931 | +€443 | +17.8% |
| Profit (loss) for the period | 9904 | €7,067 | €9,139 | +€2,072 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,067 | €9,139 | +€2,072 | +29.3% |
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.