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VERESTATE: 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.

What changed

VERESTATE

BE 0457.553.156
NACE 68.121, Development of residential building projects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€256,431
2024 · -€359,551+€615,983
Equity
€8.2m
2024 · €8.0m+€256,431
Cash
€968,501
2024 · €966,320+€2,181
Balance sheet total
€9.1m
2024 · €9.1m+€42,515

Largest movements

2024 to 2025
Assets
  • Current investments +€500,000

    new in 2025: €500,000

  • Receivables within one year -€347,044

    down €347,044 (-8.7%), from €4.0m to €3.6m

    of which Other amounts receivable: -€424,642

  • Tangible fixed assets -€94,543

    down €94,543 (-4.8%), from €2.0m to €1.9m

    of which Land and buildings: -€62,080

Equity and liabilities
  • Reserves +€256,431

    up €256,431 (+3.3%), from €7.9m to €8.1m

    of which Distributable reserves: +€256,431

  • Other debts -€255,863

    down €255,863 (-54.6%), from €468,844 to €212,981

Income statement
  • Gross operating margin +€610,527

    up €610,527, from -€367,775 to €242,752

  • Financial income -€16,223

    down €16,223 (-9.2%), from €177,022 to €160,799

  • Staff costs -€13,523

    down €13,523 (-89.7%), from €15,073 to €1,550

  • Financial charges -€9,303

    down €9,303 (-27.0%), from €34,453 to €25,150

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€359,551
Gross operating margin +€610,527
Staff costs +€13,523
Depreciation -€2,848
Other operating charges -€1,618
Financial income -€16,223
Financial charges +€9,303
Taxes +€3,319
Result 2025 €256,431

Cash bridge derived

cash 2024 to 2025

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.

From operations +€521,622
Investment -€519,441
Financing €0
Cash 2024 €966,320
Net result for the year +€256,431
Depreciation +€113,985
Stocks and contracts -€1,963
Receivables within one year +€347,044
Deferred charges and accrued income +€20,041
Trade debts +€41,919
Tax, wage and social debts +€28
Other debts -€255,863
Investment in fixed assets (net) -€19,441
Current investments -€500,000
Cash 2025 €968,501
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €9,050,781 €9,093,296 +€42,515 +0.5%
Fixed assets 21/28 €1,982,477 €1,887,933 -€94,543 -4.8%
Tangible fixed assets 22/27 €1,982,477 €1,887,933 -€94,543 -4.8%
Land and buildings 22 €1,827,818 €1,765,738 -€62,080 -3.4%
Plant, machinery and equipment 23 €113 €0 -€113 -100.0%
Furniture and vehicles 24 €118,150 €83,323 -€34,827 -29.5%
Other tangible fixed assets 26 €36,396 €38,873 +€2,476 +6.8%
Financial fixed assets 28 €0 - =
Current assets 29/58 €7,068,304 €7,205,363 +€137,059 +1.9%
Stocks and contracts in progress 3 €2,010,332 €2,012,295 +€1,963 +0.1%
Stocks 30/36 €2,010,332 €2,012,295 +€1,963 +0.1%
Amounts receivable within one year 40/41 €3,968,593 €3,621,549 -€347,044 -8.7%
Trade receivables 40 €181,089 €258,687 +€77,598 +42.9%
Other amounts receivable 41 €3,787,504 €3,362,863 -€424,642 -11.2%
Current investments 50/53 - €500,000 +€500,000
Cash at bank and in hand 54/58 €966,320 €968,501 +€2,181 +0.2%
Deferred charges and accrued income 490/1 €123,059 €103,018 -€20,041 -16.3%
Total equity and liabilities 10/49 €9,050,781 €9,093,296 +€42,515 +0.5%
Equity 10/15 €7,985,004 €8,241,436 +€256,431 +3.2%
Contributions 10/11 €81,638 €81,638 = 0.0%
Capital 10 €81,638 €81,638 = 0.0%
Issued capital 100 €81,638 €81,638 = 0.0%
Revaluation surpluses 12 €44,597 €44,597 = 0.0%
Reserves 13 €7,858,770 €8,115,201 +€256,431 +3.3%
Non-distributable reserves 130/1 €12,397 €12,397 = 0.0%
Legal reserve 130 €12,397 €12,397 = 0.0%
Distributable reserves 133 €7,846,372 €8,102,804 +€256,431 +3.3%
Amounts payable 17/49 €1,065,777 €851,861 -€213,916 -20.1%
Amounts payable after more than one year 17 €550,000 €550,000 = 0.0%
Financial debts 170/4 €550,000 €550,000 = 0.0%
Amounts payable within one year 42/48 €515,777 €301,861 -€213,916 -41.5%
Trade debts 44 €46,234 €88,153 +€41,919 +90.7%
Suppliers 440/4 €46,234 €88,153 +€41,919 +90.7%
Taxes, remuneration and social security 45 €698 €727 +€28 +4.0%
Taxes 450/3 €698 €727 +€28 +4.0%
Other amounts payable 47/48 €468,844 €212,981 -€255,863 -54.6%
Remuneration, social security and pensions 62 €15,073 €1,550 -€13,523 -89.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €111,137 €113,985 +€2,848 +2.6%
Other operating charges 640/8 €4,190 €5,808 +€1,618 +38.6%
Gross operating margin 9900 -€367,775 €242,752 +€610,527
Operating profit (loss) 9901 -€498,174 €121,409 +€619,584
Financial income 75/76B €177,022 €160,799 -€16,223 -9.2%
Recurring financial income 75 €177,022 €160,799 -€16,223 -9.2%
Financial charges 65/66B €34,453 €25,150 -€9,303 -27.0%
Recurring financial charges 65 €34,453 €25,150 -€9,303 -27.0%
Profit (loss) for the period before taxes 9903 -€355,605 €257,058 +€612,663
Income taxes 67/77 €3,946 €627 -€3,319 -84.1%
Profit (loss) for the period 9904 -€359,551 €256,431 +€615,983
Profit (loss) for the period to be appropriated 9905 -€359,551 €256,431 +€615,983

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.