VERDAY: 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.
VERDAY
Largest movements
- Tangible fixed assets -€186,301
down €186,301 (-7.5%), from €2.5m to €2.3m
- Cash +€182,022
up €182,022 (+81.7%), from €222,669 to €404,691
mainly Depreciation (+€189,133) and Net result for the year (+€37,253)
- Debts after one year -€42,798
down €42,798 (-3.1%), from €1.4m to €1.3m
of which Financial debts: -€42,798
- Profit (loss) carried forward +€37,253
up €37,253 (+71.3%), from -€52,214 to -€14,962
- Gross operating margin +€7,739
up €7,739 (+3.2%), from €243,671 to €251,409
- Financial charges -€4,014
down €4,014 (-38.7%), from €10,359 to €6,345
- Depreciation +€3,893
up €3,893 (+2.1%), from €185,240 to €189,133
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 | €2,715,021 | €2,710,742 | -€4,279 | -0.2% |
| Fixed assets | 21/28 | €2,492,352 | €2,306,051 | -€186,301 | -7.5% |
| Tangible fixed assets | 22/27 | €2,492,352 | €2,306,051 | -€186,301 | -7.5% |
| Land and buildings | 22 | €2,492,352 | €2,306,051 | -€186,301 | -7.5% |
| Current assets | 29/58 | €222,669 | €404,691 | +€182,022 | +81.7% |
| Cash at bank and in hand | 54/58 | €222,669 | €404,691 | +€182,022 | +81.7% |
| Total equity and liabilities | 10/49 | €2,715,021 | €2,710,742 | -€4,279 | -0.2% |
| Equity | 10/15 | €1,093,286 | €1,130,538 | +€37,253 | +3.4% |
| Contributions | 10/11 | €1,145,500 | €1,145,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,214 | -€14,962 | +€37,253 | +71.3% |
| Amounts payable | 17/49 | €1,621,735 | €1,580,204 | -€41,532 | -2.6% |
| Amounts payable after more than one year | 17 | €1,377,642 | €1,334,844 | -€42,798 | -3.1% |
| Financial debts | 170/4 | €247,642 | €204,844 | -€42,798 | -17.3% |
| Other amounts payable | 178/9 | €1,130,000 | €1,130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €237,172 | €238,183 | +€1,011 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €41,855 | €42,798 | +€943 | +2.3% |
| Trade debts | 44 | €1,998 | €2,115 | +€118 | +5.9% |
| Suppliers | 440/4 | €1,998 | €2,115 | +€118 | +5.9% |
| Other amounts payable | 47/48 | €193,319 | €193,269 | -€50 | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,922 | €7,177 | +€256 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,240 | €189,133 | +€3,893 | +2.1% |
| Other operating charges | 640/8 | €18,494 | €19,124 | +€629 | +3.4% |
| Gross operating margin | 9900 | €243,671 | €251,409 | +€7,739 | +3.2% |
| Operating profit (loss) | 9901 | €39,936 | €43,153 | +€3,216 | +8.1% |
| Financial income | 75/76B | €0 | €445 | +€445 | +4449500.0% |
| Recurring financial income | 75 | €0 | €445 | +€445 | +4449500.0% |
| Financial charges | 65/66B | €10,359 | €6,345 | -€4,014 | -38.7% |
| Recurring financial charges | 65 | €10,359 | €6,345 | -€4,014 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €29,577 | €37,253 | +€7,675 | +26.0% |
| Profit (loss) for the period | 9904 | €29,577 | €37,253 | +€7,675 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,577 | €37,253 | +€7,675 | +26.0% |
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 3 October 2026 via checked.be.