VERDIJCK LUC: 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.
VERDIJCK LUC
Largest movements
- Receivables within one year +€17,531
up €17,531 (+210%), from €8,349 to €25,880
of which Trade receivables: +€20,000
- Cash +€4,322
up €4,322 (+1,374%), from €314 to €4,636
mainly Net result for the year (+€9,487) and Tax, wage and social debts (+€9,420)
- Profit (loss) carried forward +€9,487
up €9,487 (+51,900%), from €18 to €9,506
- Tax, wage and social debts +€9,420
up €9,420 (+3,503%), from €269 to €9,689
- Trade debts +€1,580
new in 2025: €1,580
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Other debts +€366
up €366 (+6.9%), from €5,277 to €5,642
- Gross operating margin -€202,832
down €202,832 (-90.7%), from €223,606 to €20,774
- Taxes -€39,431
down €39,431 (-90.6%), from €43,521 to €4,089
- Staff costs -€34,925
no longer reported in 2025 (was €34,925)
- Financial income -€2,434
down €2,434 (-97.2%), from €2,503 to €69
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 | €8,664 | €30,517 | +€21,853 | +252% |
| Current assets | 29/58 | €8,664 | €30,517 | +€21,853 | +252% |
| Amounts receivable within one year | 40/41 | €8,349 | €25,880 | +€17,531 | +210% |
| Trade receivables | 40 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | €8,349 | €5,880 | -€2,469 | -29.6% |
| Cash at bank and in hand | 54/58 | €314 | €4,636 | +€4,322 | +1,374% |
| Total equity and liabilities | 10/49 | €8,664 | €30,517 | +€21,853 | +252% |
| Equity | 10/15 | €3,118 | €12,606 | +€9,487 | +304% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18 | €9,506 | +€9,487 | +51,900% |
| Amounts payable | 17/49 | €5,545 | €17,911 | +€12,366 | +223% |
| Amounts payable within one year | 42/48 | €5,545 | €16,911 | +€11,366 | +205% |
| Trade debts | 44 | - | €1,580 | +€1,580 | |
| Suppliers | 440/4 | - | €1,580 | +€1,580 | |
| Taxes, remuneration and social security | 45 | €269 | €9,689 | +€9,420 | +3,503% |
| Taxes | 450/3 | €269 | €9,689 | +€9,420 | +3,503% |
| Other amounts payable | 47/48 | €5,277 | €5,642 | +€366 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | €216,755 | - | -€216,755 | |
| Remuneration, social security and pensions | 62 | €34,925 | - | -€34,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | - | -€1,107 | |
| Other operating charges | 640/8 | €4,967 | €6,983 | +€2,016 | +40.6% |
| Non-recurring operating charges | 66A | €1,346 | - | -€1,346 | |
| Gross operating margin | 9900 | €223,606 | €20,774 | -€202,832 | -90.7% |
| Operating profit (loss) | 9901 | €181,261 | €13,791 | -€167,470 | -92.4% |
| Financial income | 75/76B | €2,503 | €69 | -€2,434 | -97.2% |
| Recurring financial income | 75 | €2,503 | €69 | -€2,434 | -97.2% |
| Financial charges | 65/66B | €225 | €284 | +€58 | +25.9% |
| Recurring financial charges | 65 | €225 | €284 | +€58 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €183,539 | €13,577 | -€169,962 | -92.6% |
| Income taxes | 67/77 | €43,521 | €4,089 | -€39,431 | -90.6% |
| Profit (loss) for the period | 9904 | €140,018 | €9,487 | -€130,531 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €140,018 | €9,487 | -€130,531 | -93.2% |
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 31 October 2026 via checked.be.