VERDIMMO: 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.
VERDIMMO
Largest movements
- Current investments +€698,622
up €698,622 (+9505.1%), from €7,350 to €705,972
- Receivables within one year -€465,531
down €465,531 (-43.6%), from €1.1m to €601,989
- Cash -€242,364
down €242,364 (-90.6%), from €267,475 to €25,111
mainly Current investments (-€698,622) and Accrued charges and deferred income (-€58,227)
- Tangible fixed assets -€29,898
down €29,898 (-2.4%), from €1.2m to €1.2m
of which Land and buildings: -€23,610
- Accrued charges and deferred income -€58,227
no longer reported in 2025 (was €58,227)
- Financial income -€261,619
down €261,619 (-86.6%), from €302,064 to €40,446
of which Non-recurring financial income: -€262,197
- Depreciation -€95,276
down €95,276 (-76.1%), from €125,174 to €29,898
- Gross operating margin +€1,945
up €1,945 (+63.8%), from €3,050 to €4,995
- Financial charges -€514
down €514 (-14.0%), from €3,668 to €3,154
- Other operating charges -€414
down €414 (-9.1%), from €4,539 to €4,125
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 | €2,599,191 | €2,552,164 | -€47,027 | -1.8% |
| Fixed assets | 21/28 | €1,241,236 | €1,211,338 | -€29,898 | -2.4% |
| Tangible fixed assets | 22/27 | €1,241,236 | €1,211,338 | -€29,898 | -2.4% |
| Land and buildings | 22 | €1,198,011 | €1,174,401 | -€23,610 | -2.0% |
| Plant, machinery and equipment | 23 | €18,258 | €15,665 | -€2,593 | -14.2% |
| Furniture and vehicles | 24 | €24,967 | €21,272 | -€3,695 | -14.8% |
| Current assets | 29/58 | €1,357,955 | €1,340,826 | -€17,129 | -1.3% |
| Amounts receivable within one year | 40/41 | €1,067,520 | €601,989 | -€465,531 | -43.6% |
| Other amounts receivable | 41 | €1,067,520 | €601,989 | -€465,531 | -43.6% |
| Current investments | 50/53 | €7,350 | €705,972 | +€698,622 | +9505.1% |
| Cash at bank and in hand | 54/58 | €267,475 | €25,111 | -€242,364 | -90.6% |
| Deferred charges and accrued income | 490/1 | €15,610 | €7,754 | -€7,856 | -50.3% |
| Total equity and liabilities | 10/49 | €2,599,191 | €2,552,164 | -€47,027 | -1.8% |
| Equity | 10/15 | €2,434,713 | €2,446,242 | +€11,529 | +0.5% |
| Contributions | 10/11 | €477,408 | €477,408 | = | 0.0% |
| Capital | 10 | €477,408 | €477,408 | = | 0.0% |
| Issued capital | 100 | €496,000 | €496,000 | = | 0.0% |
| Uncalled capital | 101 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,196,703 | €1,186,908 | -€9,795 | -0.8% |
| Non-distributable reserves | 130/1 | €49,600 | €49,600 | = | 0.0% |
| Legal reserve | 130 | €49,600 | €49,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €297,103 | €287,308 | -€9,795 | -3.3% |
| Distributable reserves | 133 | €850,000 | €850,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €760,602 | €781,926 | +€21,324 | +2.8% |
| Provisions and deferred taxes | 16 | €99,034 | €95,769 | -€3,265 | -3.3% |
| Deferred taxes | 168 | €99,034 | €95,769 | -€3,265 | -3.3% |
| Amounts payable | 17/49 | €65,444 | €10,153 | -€55,291 | -84.5% |
| Amounts payable within one year | 42/48 | €7,217 | €10,153 | +€2,936 | +40.7% |
| Trade debts | 44 | €7,217 | €2,384 | -€4,834 | -67.0% |
| Suppliers | 440/4 | €7,217 | €2,384 | -€4,834 | -67.0% |
| Other amounts payable | 47/48 | - | €7,769 | +€7,769 | |
| Accrued charges and deferred income | 492/3 | €58,227 | - | -€58,227 | |
| Non-recurring operating income | 76A | €6,500 | - | -€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,174 | €29,898 | -€95,276 | -76.1% |
| Other operating charges | 640/8 | €4,539 | €4,125 | -€414 | -9.1% |
| Gross operating margin | 9900 | €3,050 | €4,995 | +€1,945 | +63.8% |
| Operating profit (loss) | 9901 | -€126,663 | -€29,027 | +€97,636 | +77.1% |
| Financial income | 75/76B | €302,064 | €40,446 | -€261,619 | -86.6% |
| Recurring financial income | 75 | €39,867 | €40,446 | +€578 | +1.5% |
| Non-recurring financial income | 76B | €262,197 | - | -€262,197 | |
| Financial charges | 65/66B | €3,668 | €3,154 | -€514 | -14.0% |
| Recurring financial charges | 65 | €3,668 | €3,154 | -€514 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €171,734 | €8,264 | -€163,470 | -95.2% |
| Transfer from deferred taxes | 780 | €3,265 | €3,265 | = | 0.0% |
| Profit (loss) for the period | 9904 | €174,999 | €11,529 | -€163,470 | -93.4% |
| Transfer from tax-exempt reserves | 789 | €9,795 | €9,795 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €184,793 | €21,324 | -€163,470 | -88.5% |
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 12 October 2026 via checked.be.