VERDILAU: 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.
VERDILAU
Largest movements
- Tangible fixed assets -€10,601
down €10,601 (-6.6%), from €161,740 to €151,139
of which Land and buildings: -€10,601
- Cash -€8,858
down €8,858 (-44.4%), from €19,954 to €11,096
mainly Net result for the year (-€20,158) and Receivables within one year (-€7,076)
- Receivables within one year +€7,076
up €7,076 (+18.3%), from €38,692 to €45,768
- Profit (loss) carried forward -€20,158
down €20,158, from €0 to -€20,158
- Trade debts +€8,841
up €8,841 (+7016.3%), from €126 to €8,967
- Gross operating margin -€28,909
down €28,909, from €23,146 to -€5,763
- Taxes -€2,854
down €2,854 (-100.0%), from €2,854 to €0
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 | €221,811 | €209,499 | -€12,313 | -5.6% |
| Fixed assets | 21/28 | €161,740 | €151,139 | -€10,601 | -6.6% |
| Tangible fixed assets | 22/27 | €161,740 | €151,139 | -€10,601 | -6.6% |
| Land and buildings | 22 | €161,740 | €151,139 | -€10,601 | -6.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €60,071 | €58,360 | -€1,711 | -2.8% |
| Amounts receivable within one year | 40/41 | €38,692 | €45,768 | +€7,076 | +18.3% |
| Other amounts receivable | 41 | €38,692 | €45,768 | +€7,076 | +18.3% |
| Cash at bank and in hand | 54/58 | €19,954 | €11,096 | -€8,858 | -44.4% |
| Deferred charges and accrued income | 490/1 | €1,425 | €1,496 | +€71 | +5.0% |
| Total equity and liabilities | 10/49 | €221,811 | €209,499 | -€12,313 | -5.6% |
| Equity | 10/15 | €167,747 | €147,589 | -€20,158 | -12.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €106,247 | €106,247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,281 | €10,281 | = | 0.0% |
| Legal reserve | 130 | €10,281 | €10,281 | = | 0.0% |
| Distributable reserves | 133 | €95,966 | €95,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€20,158 | -€20,158 | |
| Amounts payable | 17/49 | €54,065 | €61,910 | +€7,845 | +14.5% |
| Amounts payable within one year | 42/48 | €54,065 | €61,910 | +€7,845 | +14.5% |
| Trade debts | 44 | €126 | €8,967 | +€8,841 | +7016.3% |
| Suppliers | 440/4 | €126 | €8,967 | +€8,841 | +7016.3% |
| Taxes, remuneration and social security | 45 | €544 | €1,354 | +€810 | +148.9% |
| Taxes | 450/3 | €544 | €1,354 | +€810 | +148.9% |
| Other amounts payable | 47/48 | €53,395 | €51,589 | -€1,805 | -3.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,569 | €10,601 | +€32 | +0.3% |
| Other operating charges | 640/8 | €5,659 | €5,834 | +€176 | +3.1% |
| Gross operating margin | 9900 | €23,146 | -€5,763 | -€28,909 | |
| Operating profit (loss) | 9901 | €6,918 | -€22,199 | -€29,117 | |
| Financial income | 75/76B | €2,037 | €2,086 | +€49 | +2.4% |
| Recurring financial income | 75 | €2,037 | €2,086 | +€49 | +2.4% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €8,912 | -€20,158 | -€29,069 | |
| Income taxes | 67/77 | €2,854 | €0 | -€2,854 | -100.0% |
| Profit (loss) for the period | 9904 | €6,057 | -€20,158 | -€26,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,057 | -€20,158 | -€26,215 |
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.