VERDICONSULT: 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.
VERDICONSULT
Largest movements
- Cash -€17,126
down €17,126 (-12.4%), from €138,275 to €121,149
mainly Investment in fixed assets (net) (-€16,170) and Contributions, distributions and other (-€13,300)
- Receivables within one year +€7,732
up €7,732 (+27.4%), from €28,182 to €35,913
of which Trade receivables: +€4,436
- Tangible fixed assets +€6,133
up €6,133 (+19.0%), from €32,201 to €38,334
of which Plant, machinery and equipment: +€14,813
- Reserves -€5,246
down €5,246 (-3.2%), from €165,712 to €160,466
- Other debts -€4,150
down €4,150 (-52.4%), from €7,926 to €3,776
- Tax, wage and social debts +€3,151
up €3,151 (+36.8%), from €8,571 to €11,721
- Trade debts +€3,077
up €3,077 (+950%), from €324 to €3,400
- Financial income -€12,152
no longer reported in 2025 (was €12,152)
of which Non-recurring financial income: -€10,567
- Gross operating margin -€4,134
down €4,134 (-13.4%), from €30,951 to €26,817
- Taxes -€3,430
down €3,430 (-34.2%), from €10,041 to €6,611
- Other operating charges -€2,477
down €2,477 (-79.0%), from €3,134 to €657
- Financial charges +€1,458
new in 2025: €1,458
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 | €201,133 | €197,965 | -€3,168 | -1.6% |
| Fixed assets | 21/28 | €32,201 | €38,334 | +€6,133 | +19.0% |
| Tangible fixed assets | 22/27 | €32,201 | €38,334 | +€6,133 | +19.0% |
| Plant, machinery and equipment | 23 | - | €14,813 | +€14,813 | |
| Furniture and vehicles | 24 | €32,201 | €23,520 | -€8,681 | -27.0% |
| Current assets | 29/58 | €168,932 | €159,631 | -€9,301 | -5.5% |
| Amounts receivable within one year | 40/41 | €28,182 | €35,913 | +€7,732 | +27.4% |
| Trade receivables | 40 | €17,747 | €22,183 | +€4,436 | +25.0% |
| Other amounts receivable | 41 | €10,435 | €13,730 | +€3,296 | +31.6% |
| Cash at bank and in hand | 54/58 | €138,275 | €121,149 | -€17,126 | -12.4% |
| Deferred charges and accrued income | 490/1 | €2,475 | €2,569 | +€94 | +3.8% |
| Total equity and liabilities | 10/49 | €201,133 | €197,965 | -€3,168 | -1.6% |
| Equity | 10/15 | €184,312 | €179,066 | -€5,246 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,712 | €160,466 | -€5,246 | -3.2% |
| Distributable reserves | 133 | €165,712 | €160,466 | -€5,246 | -3.2% |
| Amounts payable | 17/49 | €16,821 | €18,898 | +€2,078 | +12.4% |
| Amounts payable within one year | 42/48 | €16,821 | €18,898 | +€2,078 | +12.4% |
| Trade debts | 44 | €324 | €3,400 | +€3,077 | +950% |
| Suppliers | 440/4 | €324 | €3,400 | +€3,077 | +950% |
| Taxes, remuneration and social security | 45 | €8,571 | €11,721 | +€3,151 | +36.8% |
| Taxes | 450/3 | €8,571 | €11,721 | +€3,151 | +36.8% |
| Other amounts payable | 47/48 | €7,926 | €3,776 | -€4,150 | -52.4% |
| Non-recurring operating income | 76A | - | €9,870 | +€9,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,036 | €10,037 | +€1 | 0.0% |
| Other operating charges | 640/8 | €3,134 | €657 | -€2,477 | -79.0% |
| Gross operating margin | 9900 | €30,951 | €26,817 | -€4,134 | -13.4% |
| Operating profit (loss) | 9901 | €17,782 | €16,123 | -€1,658 | -9.3% |
| Financial income | 75/76B | €12,152 | - | -€12,152 | |
| Recurring financial income | 75 | €1,585 | - | -€1,585 | |
| Non-recurring financial income | 76B | €10,567 | - | -€10,567 | |
| Financial charges | 65/66B | - | €1,458 | +€1,458 | |
| Recurring financial charges | 65 | - | €1,458 | +€1,458 | |
| Profit (loss) for the period before taxes | 9903 | €29,933 | €14,666 | -€15,268 | -51.0% |
| Income taxes | 67/77 | €10,041 | €6,611 | -€3,430 | -34.2% |
| Profit (loss) for the period | 9904 | €19,893 | €8,054 | -€11,838 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,893 | €8,054 | -€11,838 | -59.5% |
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 27 October 2026 via checked.be.