VERENIGDE EIGENAARS WAESMEER: 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.
VERENIGDE EIGENAARS WAESMEER
Largest movements
- Cash +€19,041
up €19,041 (+34.4%), from €55,345 to €74,386
mainly Accrued charges and deferred income (+€9,649) and Depreciation (+€6,583)
- Tangible fixed assets -€3,294
down €3,294 (-2.2%), from €149,406 to €146,112
of which Other tangible fixed assets: -€6,230
- Accrued charges and deferred income +€9,649
up €9,649 (+276%), from €3,500 to €13,149
- Gross operating margin +€544
up €544 (+7.6%), from €7,149 to €7,693
- Depreciation +€353
up €353 (+5.7%), from €6,230 to €6,583
- Other operating charges +€210
up €210 (+24.5%), from €857 to €1,067
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 | €229,950 | €244,747 | +€14,797 | +6.4% |
| Fixed assets | 21/28 | €149,406 | €146,112 | -€3,294 | -2.2% |
| Tangible fixed assets | 22/27 | €149,406 | €146,112 | -€3,294 | -2.2% |
| Land and buildings | 22 | €43,758 | €43,758 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €2,936 | +€2,936 | |
| Other tangible fixed assets | 26 | €105,648 | €99,418 | -€6,230 | -5.9% |
| Current assets | 29/58 | €80,544 | €98,635 | +€18,091 | +22.5% |
| Amounts receivable within one year | 40/41 | €25,199 | €24,249 | -€950 | -3.8% |
| Trade receivables | 40 | €21,830 | €24,249 | +€2,419 | +11.1% |
| Other amounts receivable | 41 | €3,369 | - | -€3,369 | |
| Cash at bank and in hand | 54/58 | €55,345 | €74,386 | +€19,041 | +34.4% |
| Total equity and liabilities | 10/49 | €229,950 | €244,747 | +€14,797 | +6.4% |
| Equity | 10/15 | €207,833 | €208,833 | +€1,000 | +0.5% |
| Contributions | 10/11 | €207,833 | €208,833 | +€1,000 | +0.5% |
| Amounts payable | 17/49 | €22,117 | €35,914 | +€13,797 | +62.4% |
| Amounts payable after more than one year | 17 | €9,947 | €10,297 | +€350 | +3.5% |
| Other amounts payable | 178/9 | €9,947 | €10,297 | +€350 | +3.5% |
| Amounts payable within one year | 42/48 | €8,670 | €12,468 | +€3,798 | +43.8% |
| Trade debts | 44 | €8,670 | €10,174 | +€1,504 | +17.3% |
| Suppliers | 440/4 | €8,670 | €10,174 | +€1,504 | +17.3% |
| Taxes, remuneration and social security | 45 | - | €2,294 | +€2,294 | |
| Taxes | 450/3 | - | €2,294 | +€2,294 | |
| Accrued charges and deferred income | 492/3 | €3,500 | €13,149 | +€9,649 | +276% |
| Non-recurring operating income | 76A | €5,880 | - | -€5,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,230 | €6,583 | +€353 | +5.7% |
| Other operating charges | 640/8 | €857 | €1,067 | +€210 | +24.5% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €7,149 | €7,693 | +€544 | +7.6% |
| Operating profit (loss) | 9901 | €62 | -€7 | -€69 | |
| Financial income | 75/76B | €2 | €48 | +€46 | +2,300% |
| Recurring financial income | 75 | €2 | €48 | +€46 | +2,300% |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €64 | €41 | -€23 | -35.9% |
| Recurring financial charges | 65 | €64 | €41 | -€23 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 1 November 2026 via checked.be.