Verca Accountants: 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.
Verca Accountants
Largest movements
- Receivables within one year +€74,376
up €74,376 (+70.8%), from €105,083 to €179,459
of which Other amounts receivable: +€79,737
- Cash -€41,287
down €41,287 (-27.8%), from €148,679 to €107,392
mainly Receivables within one year (-€74,376) and Other debts (-€20,000)
- Reserves +€47,930
up €47,930 (+30.0%), from €159,620 to €207,550
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts +€3,880
up €3,880 (+13.6%), from €28,592 to €32,472
of which Taxes: +€4,975
- Staff costs +€7,912
up €7,912 (+5.5%), from €145,013 to €152,925
- Gross operating margin -€7,861
down €7,861 (-3.4%), from €228,106 to €220,245
- Write-downs -€5,875
no longer reported in 2025 (was €5,875)
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 | €258,585 | €291,590 | +€33,005 | +12.8% |
| Fixed assets | 21/28 | €3,642 | €2,384 | -€1,258 | -34.5% |
| Tangible fixed assets | 22/27 | €3,642 | €2,384 | -€1,258 | -34.5% |
| Plant, machinery and equipment | 23 | €1,741 | €679 | -€1,062 | -61.0% |
| Furniture and vehicles | 24 | €1,901 | €1,705 | -€196 | -10.3% |
| Current assets | 29/58 | €254,943 | €289,206 | +€34,263 | +13.4% |
| Amounts receivable within one year | 40/41 | €105,083 | €179,459 | +€74,376 | +70.8% |
| Trade receivables | 40 | €104,351 | €98,990 | -€5,361 | -5.1% |
| Other amounts receivable | 41 | €732 | €80,469 | +€79,737 | +10,893% |
| Cash at bank and in hand | 54/58 | €148,679 | €107,392 | -€41,287 | -27.8% |
| Deferred charges and accrued income | 490/1 | €1,181 | €2,355 | +€1,174 | +99.4% |
| Total equity and liabilities | 10/49 | €258,585 | €291,590 | +€33,005 | +12.8% |
| Equity | 10/15 | €178,220 | €226,150 | +€47,930 | +26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,620 | €207,550 | +€47,930 | +30.0% |
| Distributable reserves | 133 | €159,620 | €207,550 | +€47,930 | +30.0% |
| Amounts payable | 17/49 | €80,365 | €65,440 | -€14,925 | -18.6% |
| Amounts payable within one year | 42/48 | €80,365 | €65,410 | -€14,955 | -18.6% |
| Trade debts | 44 | €31,773 | €32,938 | +€1,165 | +3.7% |
| Suppliers | 440/4 | €31,773 | €32,938 | +€1,165 | +3.7% |
| Taxes, remuneration and social security | 45 | €28,592 | €32,472 | +€3,880 | +13.6% |
| Taxes | 450/3 | €12,055 | €17,030 | +€4,975 | +41.3% |
| Remuneration and social security | 454/9 | €16,537 | €15,442 | -€1,095 | -6.6% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €145,013 | €152,925 | +€7,912 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €1,930 | +€163 | +9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,875 | - | -€5,875 | |
| Other operating charges | 640/8 | €823 | €585 | -€238 | -28.9% |
| Gross operating margin | 9900 | €228,106 | €220,245 | -€7,861 | -3.4% |
| Operating profit (loss) | 9901 | €74,628 | €64,805 | -€9,823 | -13.2% |
| Financial income | 75/76B | €50 | €726 | +€676 | +1,352% |
| Recurring financial income | 75 | €50 | €726 | +€676 | +1,352% |
| Financial charges | 65/66B | €146 | €340 | +€194 | +133% |
| Recurring financial charges | 65 | €146 | €340 | +€194 | +133% |
| Profit (loss) for the period before taxes | 9903 | €74,532 | €65,191 | -€9,341 | -12.5% |
| Income taxes | 67/77 | €19,539 | €17,261 | -€2,278 | -11.7% |
| Profit (loss) for the period | 9904 | €54,993 | €47,930 | -€7,063 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,993 | €47,930 | -€7,063 | -12.8% |
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.