Vercammen Consulting: what changed
Vercammen Consulting
Largest movements
- Receivables after one year -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Cash +€23,075
up €23,075 (+90.5%), from €25,498 to €48,573
mainly Net result for the year (+€115,261) and Receivables after one year (+€75,000)
- Receivables within one year +€14,972
up €14,972 (+60.8%), from €24,620 to €39,592
of which Other amounts receivable: +€8,922
- Current investments +€12,079
up €12,079 (+7.7%), from €157,635 to €169,714
- Tangible fixed assets +€3,998
up €3,998 (+75.6%), from €5,287 to €9,285
- Other debts -€39,307
down €39,307 (-43.0%), from €91,432 to €52,125
- Reserves +€18,960
up €18,960 (+8.3%), from €228,860 to €247,820
of which Distributable reserves: +€18,960
- Financial income +€24,602
up €24,602 (+230%), from €10,694 to €35,296
- Gross operating margin +€22,131
up €22,131 (+17.9%), from €123,298 to €145,429
- Taxes +€13,720
up €13,720 (+32.9%), from €41,710 to €55,430
- Depreciation +€2,460
up €2,460 (+97.0%), from €2,537 to €4,997
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,115 | €343,191 | -€20,924 | -5.7% |
| Fixed assets | 21/28 | €5,287 | €9,285 | +€3,998 | +75.6% |
| Tangible fixed assets | 22/27 | €5,287 | €9,285 | +€3,998 | +75.6% |
| Furniture and vehicles | 24 | €5,287 | €9,285 | +€3,998 | +75.6% |
| Current assets | 29/58 | €358,828 | €333,906 | -€24,922 | -6.9% |
| Amounts receivable after more than one year | 29 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Other amounts receivable | 291 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €24,620 | €39,592 | +€14,972 | +60.8% |
| Trade receivables | 40 | €12,100 | €18,150 | +€6,050 | +50.0% |
| Other amounts receivable | 41 | €12,520 | €21,442 | +€8,922 | +71.3% |
| Current investments | 50/53 | €157,635 | €169,714 | +€12,079 | +7.7% |
| Cash at bank and in hand | 54/58 | €25,498 | €48,573 | +€23,075 | +90.5% |
| Deferred charges and accrued income | 490/1 | €1,075 | €1,027 | -€48 | -4.5% |
| Total equity and liabilities | 10/49 | €364,115 | €343,191 | -€20,924 | -5.7% |
| Equity | 10/15 | €241,355 | €260,316 | +€18,961 | +7.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €228,860 | €247,820 | +€18,960 | +8.3% |
| 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 | €227,000 | €245,960 | +€18,960 | +8.4% |
| Profit (loss) carried forward | 14 | €95 | €96 | +€1 | +0.5% |
| Amounts payable | 17/49 | €122,760 | €82,876 | -€39,884 | -32.5% |
| Amounts payable within one year | 42/48 | €122,760 | €82,876 | -€39,884 | -32.5% |
| Trade debts | 44 | €1,001 | €804 | -€197 | -19.7% |
| Suppliers | 440/4 | €1,001 | €804 | -€197 | -19.7% |
| Taxes, remuneration and social security | 45 | €30,327 | €29,947 | -€380 | -1.3% |
| Taxes | 450/3 | €30,327 | €29,947 | -€380 | -1.3% |
| Other amounts payable | 47/48 | €91,432 | €52,125 | -€39,307 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,537 | €4,997 | +€2,460 | +97.0% |
| Other operating charges | 640/8 | €1,693 | €1,871 | +€178 | +10.5% |
| Gross operating margin | 9900 | €123,298 | €145,429 | +€22,131 | +17.9% |
| Operating profit (loss) | 9901 | €119,068 | €138,561 | +€19,492 | +16.4% |
| Financial income | 75/76B | €10,694 | €35,296 | +€24,602 | +230% |
| Recurring financial income | 75 | €10,694 | €35,296 | +€24,602 | +230% |
| Financial charges | 65/66B | €2,457 | €3,166 | +€708 | +28.8% |
| Recurring financial charges | 65 | €2,457 | €3,166 | +€708 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €127,305 | €170,691 | +€43,386 | +34.1% |
| Income taxes | 67/77 | €41,710 | €55,430 | +€13,720 | +32.9% |
| Profit (loss) for the period | 9904 | €85,595 | €115,261 | +€29,666 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,595 | €115,261 | +€29,666 | +34.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.