VERCOUTER BRIGITTE: 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.
VERCOUTER BRIGITTE
Largest movements
- Cash +€45,361
up €45,361 (+118.9%), from €38,139 to €83,500
mainly Net result for the year (+€68,852) and Receivables within one year (+€27,487)
- Receivables within one year -€27,487
down €27,487 (-21.3%), from €129,171 to €101,684
- Tangible fixed assets +€15,419
up €15,419 (+611.3%), from €2,523 to €17,942
of which Furniture and vehicles: +€16,253
- Reserves +€56,852
up €56,852 (+43.3%), from €131,258 to €188,110
- Other debts -€31,619
down €31,619 (-72.5%), from €43,619 to €12,000
- Tax, wage and social debts +€7,501
up €7,501 (+131.9%), from €5,687 to €13,188
of which Taxes: +€7,500
- Gross operating margin +€63,994
up €63,994 (+103.9%), from €61,566 to €125,561
- Taxes +€17,500
up €17,500 (+153.8%), from €11,376 to €28,876
- Depreciation +€1,680
up €1,680 (+131.7%), from €1,276 to €2,955
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 | €199,495 | €231,847 | +€32,352 | +16.2% |
| Fixed assets | 21/28 | €2,573 | €17,992 | +€15,419 | +599.4% |
| Tangible fixed assets | 22/27 | €2,523 | €17,942 | +€15,419 | +611.3% |
| Plant, machinery and equipment | 23 | €1,566 | €733 | -€833 | -53.2% |
| Furniture and vehicles | 24 | €956 | €17,209 | +€16,253 | +1699.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €196,922 | €213,855 | +€16,933 | +8.6% |
| Amounts receivable within one year | 40/41 | €129,171 | €101,684 | -€27,487 | -21.3% |
| Other amounts receivable | 41 | €129,171 | €101,684 | -€27,487 | -21.3% |
| Cash at bank and in hand | 54/58 | €38,139 | €83,500 | +€45,361 | +118.9% |
| Deferred charges and accrued income | 490/1 | €29,612 | €28,671 | -€941 | -3.2% |
| Total equity and liabilities | 10/49 | €199,495 | €231,847 | +€32,352 | +16.2% |
| Equity | 10/15 | €137,458 | €194,310 | +€56,852 | +41.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,258 | €188,110 | +€56,852 | +43.3% |
| Distributable reserves | 133 | €131,258 | €188,110 | +€56,852 | +43.3% |
| Amounts payable | 17/49 | €62,037 | €37,537 | -€24,500 | -39.5% |
| Amounts payable within one year | 42/48 | €62,037 | €37,537 | -€24,500 | -39.5% |
| Trade debts | 44 | €12,732 | €12,349 | -€383 | -3.0% |
| Suppliers | 440/4 | €12,732 | €12,349 | -€383 | -3.0% |
| Taxes, remuneration and social security | 45 | €5,687 | €13,188 | +€7,501 | +131.9% |
| Taxes | 450/3 | €4,376 | €11,876 | +€7,500 | +171.4% |
| Remuneration and social security | 454/9 | €1,310 | €1,312 | +€1 | +0.1% |
| Other amounts payable | 47/48 | €43,619 | €12,000 | -€31,619 | -72.5% |
| Remuneration, social security and pensions | 62 | €24,799 | €24,408 | -€391 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €2,955 | +€1,680 | +131.7% |
| Other operating charges | 640/8 | €1,158 | €491 | -€668 | -57.7% |
| Gross operating margin | 9900 | €61,566 | €125,561 | +€63,994 | +103.9% |
| Operating profit (loss) | 9901 | €34,333 | €97,707 | +€63,373 | +184.6% |
| Financial income | 75/76B | €53 | €88 | +€35 | +66.0% |
| Recurring financial income | 75 | €53 | €88 | +€35 | +66.0% |
| Financial charges | 65/66B | €64 | €67 | +€2 | +3.8% |
| Recurring financial charges | 65 | €64 | €67 | +€2 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €34,322 | €97,728 | +€63,406 | +184.7% |
| Income taxes | 67/77 | €11,376 | €28,876 | +€17,500 | +153.8% |
| Profit (loss) for the period | 9904 | €22,946 | €68,852 | +€45,906 | +200.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,946 | €68,852 | +€45,906 | +200.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.