VERDIMS: what changed
VERDIMS
Largest movements
- Cash -€97,976
down €97,976 (-83.2%), from €117,717 to €19,741
mainly Net result for the year (-€40,868) and Trade debts (-€36,878)
- Tangible fixed assets +€13,709
up €13,709 (+24.1%), from €56,912 to €70,622
of which Plant, machinery and equipment: +€17,003
- Trade debts -€36,878
down €36,878 (-91.8%), from €40,156 to €3,278
of which Bills of exchange payable: -€36,610
- Profit (loss) carried forward -€29,868
down €29,868 (-10.0%), from €299,986 to €270,118
- Current portion of long-term debt -€7,337
down €7,337 (-41.6%), from €17,654 to €10,317
- Debts after one year -€6,452
no longer reported in 2025 (was €6,452)
- Tax, wage and social debts -€5,796
no longer reported in 2025 (was €5,796)
- Gross operating margin -€117,679
down €117,679, from €94,208 to -€23,471
- Depreciation -€60,903
no longer reported in 2025 (was €60,903)
- Other operating charges -€3,632
down €3,632 (-41.2%), from €8,823 to €5,191
- Taxes +€2,204
up €2,204 (+25.1%), from €8,796 to €11,000
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,904 | €297,573 | -€86,330 | -22.5% |
| Fixed assets | 21/28 | €59,072 | €72,782 | +€13,709 | +23.2% |
| Tangible fixed assets | 22/27 | €56,912 | €70,622 | +€13,709 | +24.1% |
| Plant, machinery and equipment | 23 | €2,551 | €19,554 | +€17,003 | +667% |
| Furniture and vehicles | 24 | €54,362 | €51,068 | -€3,294 | -6.1% |
| Financial fixed assets | 28 | €2,160 | €2,160 | = | 0.0% |
| Current assets | 29/58 | €324,831 | €224,792 | -€100,040 | -30.8% |
| Amounts receivable within one year | 40/41 | €207,114 | €205,051 | -€2,064 | -1.0% |
| Trade receivables | 40 | €142,362 | €115,779 | -€26,583 | -18.7% |
| Other amounts receivable | 41 | €64,753 | €89,272 | +€24,519 | +37.9% |
| Cash at bank and in hand | 54/58 | €117,717 | €19,741 | -€97,976 | -83.2% |
| Total equity and liabilities | 10/49 | €383,904 | €297,573 | -€86,330 | -22.5% |
| Equity | 10/15 | €313,846 | €283,978 | -€29,868 | -9.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,986 | €270,118 | -€29,868 | -10.0% |
| Amounts payable | 17/49 | €70,058 | €13,595 | -€56,463 | -80.6% |
| Amounts payable after more than one year | 17 | €6,452 | - | -€6,452 | |
| Financial debts | 170/4 | €6,452 | - | -€6,452 | |
| Amounts payable within one year | 42/48 | €63,606 | €13,595 | -€50,011 | -78.6% |
| Current portion of amounts payable after more than one year | 42 | €17,654 | €10,317 | -€7,337 | -41.6% |
| Trade debts | 44 | €40,156 | €3,278 | -€36,878 | -91.8% |
| Suppliers | 440/4 | €1,146 | €878 | -€268 | -23.4% |
| Bills of exchange payable | 441 | €39,010 | €2,400 | -€36,610 | -93.8% |
| Taxes, remuneration and social security | 45 | €5,796 | - | -€5,796 | |
| Taxes | 450/3 | €5,796 | - | -€5,796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,903 | - | -€60,903 | |
| Other operating charges | 640/8 | €8,823 | €5,191 | -€3,632 | -41.2% |
| Gross operating margin | 9900 | €94,208 | -€23,471 | -€117,679 | |
| Operating profit (loss) | 9901 | €24,482 | -€28,662 | -€53,144 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,418 | €1,206 | -€212 | -15.0% |
| Recurring financial charges | 65 | €1,418 | €1,206 | -€212 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €23,084 | -€29,868 | -€52,951 | |
| Income taxes | 67/77 | €8,796 | €11,000 | +€2,204 | +25.1% |
| Profit (loss) for the period | 9904 | €14,287 | -€40,868 | -€55,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,287 | -€40,868 | -€55,155 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.