VERDIUM: 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.
VERDIUM
Largest movements
- Stocks and contracts -€835,500
down €835,500 (-84.1%), from €993,256 to €157,756
- Cash +€422,619
up €422,619 (+3293.1%), from €12,833 to €435,452
mainly Stocks and contracts (+€835,500) and Net result for the year (+€81,191)
- Short-term financial debts -€482,746
down €482,746 (-100.0%), from €482,746 to €0
- Accrued charges and deferred income -€85,467
down €85,467 (-91.0%), from €93,886 to €8,419
- Profit (loss) carried forward +€81,191
up €81,191 (+98.0%), from -€82,850 to -€1,658
- Other debts +€70,446
up €70,446 (+14.8%), from €475,389 to €545,835
- Gross operating margin +€91,056
up €91,056 (+885.6%), from €10,282 to €101,338
- Financial charges -€30,889
down €30,889 (-66.1%), from €46,731 to €15,842
- Other operating charges +€2,644
up €2,644 (+159.3%), from €1,660 to €4,305
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 | €1,009,363 | €593,208 | -€416,155 | -41.2% |
| Current assets | 29/58 | €1,009,363 | €593,208 | -€416,155 | -41.2% |
| Stocks and contracts in progress | 3 | €993,256 | €157,756 | -€835,500 | -84.1% |
| Stocks | 30/36 | €993,256 | €157,756 | -€835,500 | -84.1% |
| Amounts receivable within one year | 40/41 | €2,721 | €0 | -€2,721 | -100.0% |
| Trade receivables | 40 | €107 | €0 | -€107 | -100.0% |
| Other amounts receivable | 41 | €2,613 | €0 | -€2,613 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,833 | €435,452 | +€422,619 | +3293.1% |
| Deferred charges and accrued income | 490/1 | €553 | €0 | -€553 | -100.0% |
| Total equity and liabilities | 10/49 | €1,009,363 | €593,208 | -€416,155 | -41.2% |
| Equity | 10/15 | -€42,658 | €38,533 | +€81,191 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €192 | €192 | = | 0.0% |
| Non-distributable reserves | 130/1 | €192 | €192 | = | 0.0% |
| Reserves not available under the articles | 1311 | €192 | €192 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,850 | -€1,658 | +€81,191 | +98.0% |
| Amounts payable | 17/49 | €1,052,021 | €554,674 | -€497,347 | -47.3% |
| Amounts payable within one year | 42/48 | €958,135 | €546,256 | -€411,879 | -43.0% |
| Financial debts | 43 | €482,746 | €0 | -€482,746 | -100.0% |
| Credit institutions | 430/8 | €482,746 | €0 | -€482,746 | -100.0% |
| Trade debts | 44 | €0 | €421 | +€421 | |
| Suppliers | 440/4 | €0 | €421 | +€421 | |
| Other amounts payable | 47/48 | €475,389 | €545,835 | +€70,446 | +14.8% |
| Accrued charges and deferred income | 492/3 | €93,886 | €8,419 | -€85,467 | -91.0% |
| Other operating charges | 640/8 | €1,660 | €4,305 | +€2,644 | +159.3% |
| Gross operating margin | 9900 | €10,282 | €101,338 | +€91,056 | +885.6% |
| Operating profit (loss) | 9901 | €8,622 | €97,033 | +€88,411 | +1025.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €46,731 | €15,842 | -€30,889 | -66.1% |
| Recurring financial charges | 65 | €46,731 | €15,842 | -€30,889 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,109 | €81,191 | +€119,300 | |
| Profit (loss) for the period | 9904 | -€38,109 | €81,191 | +€119,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,109 | €81,191 | +€119,300 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.