VERCLYTE: what changed
Two fiscal 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.
VERCLYTE
Largest movements
- Cash -€21,420
down €21,420 (-39.0%), from €54,872 to €33,453
mainly Net result for the year (-€12,650) and Tax, wage and social debts (-€7,360)
- Profit (loss) carried forward -€12,650
down €12,650 (-9990.8%), from -€127 to -€12,777
- Tax, wage and social debts -€7,360
down €7,360 (-89.6%), from €8,215 to €855
- Accrued charges and deferred income -€2,872
down €2,872 (-95.7%), from €3,000 to €128
- Trade debts +€1,337
up €1,337 (+1061.0%), from €126 to €1,463
- Gross operating margin -€10,850
down €10,850 (-1300.0%), from -€835 to -€11,684
- Other operating charges +€789
up €789 (+626.2%), from €126 to €915
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.
Cash bridge derived
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 | €54,872 | €33,453 | -€21,420 | -39.0% |
| Current assets | 29/58 | €54,872 | €33,453 | -€21,420 | -39.0% |
| Cash at bank and in hand | 54/58 | €54,872 | €33,453 | -€21,420 | -39.0% |
| Total equity and liabilities | 10/49 | €54,872 | €33,453 | -€21,420 | -39.0% |
| Equity | 10/15 | €31,333 | €18,683 | -€12,650 | -40.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,860 | €12,860 | = | 0.0% |
| 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 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127 | -€12,777 | -€12,650 | -9990.8% |
| Amounts payable | 17/49 | €23,539 | €14,770 | -€8,769 | -37.3% |
| Amounts payable within one year | 42/48 | €20,539 | €14,642 | -€5,897 | -28.7% |
| Trade debts | 44 | €126 | €1,463 | +€1,337 | +1061.0% |
| Suppliers | 440/4 | €126 | €1,463 | +€1,337 | +1061.0% |
| Taxes, remuneration and social security | 45 | €8,215 | €855 | -€7,360 | -89.6% |
| Taxes | 450/3 | €8,215 | €855 | -€7,360 | -89.6% |
| Other amounts payable | 47/48 | €12,198 | €12,324 | +€126 | +1.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €128 | -€2,872 | -95.7% |
| Other operating charges | 640/8 | €126 | €915 | +€789 | +626.2% |
| Gross operating margin | 9900 | -€835 | -€11,684 | -€10,850 | -1300.0% |
| Operating profit (loss) | 9901 | -€961 | -€12,599 | -€11,639 | -1211.6% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,015 | -€12,653 | -€11,639 | -1147.1% |
| Income taxes | 67/77 | €0 | -€3 | -€3 | |
| Profit (loss) for the period | 9904 | -€1,015 | -€12,650 | -€11,635 | -1146.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,015 | -€12,650 | -€11,635 | -1146.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.