VERDOLUCION: 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.
VERDOLUCION
Largest movements
- Receivables within one year -€8,397
down €8,397 (-47.8%), from €17,554 to €9,157
of which Other amounts receivable: -€8,705
- Cash +€7,053
up €7,053 (+45.4%), from €15,549 to €22,602
mainly Net result for the year (+€38,028) and Other debts (+€32,279)
- Tangible fixed assets -€2,625
down €2,625 (-19.9%), from €13,216 to €10,591
of which Plant, machinery and equipment: -€1,586
- Reserves -€44,333
down €44,333 (-100%), from €44,333 to €0
- Other debts +€32,279
up €32,279 (+144,815%), from €22 to €32,302
- Tax, wage and social debts +€9,863
up €9,863 (+74,159%), from €13 to €9,876
of which Taxes: +€9,748
- Trade debts -€1,147
down €1,147 (-87.4%), from €1,313 to €166
- Accrued charges and deferred income -€538
down €538 (-100%), from €538 to €0
- Gross operating margin -€6,696
down €6,696 (-10.8%), from €62,228 to €55,532
- Taxes -€1,552
down €1,552 (-9.8%), from €15,851 to €14,299
- Depreciation +€1,174
up €1,174 (+80.9%), from €1,451 to €2,625
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 | €46,319 | €42,444 | -€3,876 | -8.4% |
| Fixed assets | 21/28 | €13,216 | €10,591 | -€2,625 | -19.9% |
| Tangible fixed assets | 22/27 | €13,216 | €10,591 | -€2,625 | -19.9% |
| Land and buildings | 22 | €8,871 | €7,831 | -€1,039 | -11.7% |
| Plant, machinery and equipment | 23 | €4,345 | €2,760 | -€1,586 | -36.5% |
| Current assets | 29/58 | €33,103 | €31,852 | -€1,251 | -3.8% |
| Amounts receivable within one year | 40/41 | €17,554 | €9,157 | -€8,397 | -47.8% |
| Trade receivables | 40 | €5,149 | €5,456 | +€308 | +6.0% |
| Other amounts receivable | 41 | €12,406 | €3,701 | -€8,705 | -70.2% |
| Cash at bank and in hand | 54/58 | €15,549 | €22,602 | +€7,053 | +45.4% |
| Deferred charges and accrued income | 490/1 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €46,319 | €42,444 | -€3,876 | -8.4% |
| Equity | 10/15 | €44,433 | €100 | -€44,333 | -99.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €44,333 | €0 | -€44,333 | -100% |
| Distributable reserves | 133 | €44,333 | €0 | -€44,333 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,887 | €42,344 | +€40,457 | +2,144% |
| Amounts payable within one year | 42/48 | €1,348 | €42,344 | +€40,995 | +3,040% |
| Trade debts | 44 | €1,313 | €166 | -€1,147 | -87.4% |
| Suppliers | 440/4 | €1,313 | €166 | -€1,147 | -87.4% |
| Taxes, remuneration and social security | 45 | €13 | €9,876 | +€9,863 | +74,159% |
| Taxes | 450/3 | - | €9,748 | +€9,748 | |
| Remuneration and social security | 454/9 | €13 | €129 | +€115 | +867% |
| Other amounts payable | 47/48 | €22 | €32,302 | +€32,279 | +144,815% |
| Accrued charges and deferred income | 492/3 | €538 | €0 | -€538 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,451 | €2,625 | +€1,174 | +80.9% |
| Other operating charges | 640/8 | €530 | €507 | -€22 | -4.2% |
| Gross operating margin | 9900 | €62,228 | €55,532 | -€6,696 | -10.8% |
| Operating profit (loss) | 9901 | €60,248 | €52,400 | -€7,848 | -13.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €64 | €72 | +€8 | +12.9% |
| Recurring financial charges | 65 | €64 | €72 | +€8 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €60,184 | €52,328 | -€7,856 | -13.1% |
| Income taxes | 67/77 | €15,851 | €14,299 | -€1,552 | -9.8% |
| Profit (loss) for the period | 9904 | €44,333 | €38,028 | -€6,304 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,333 | €38,028 | -€6,304 | -14.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.