VERFAILLE SERVICES: 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
VERFAILLE SERVICES
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,679
2024 · €15,207-€5,528
Equity
€421,449
2024 · €414,676+€6,772
Cash
€29,201
2024 · €34,571-€5,370
Balance sheet total
€1.4m
2024 · €1.5m-€51,943
Largest movements
Assets
- Tangible fixed assets -€44,562
down €44,562 (-5.6%), from €801,975 to €757,412
of which Land and buildings: -€27,436
Equity and liabilities
- Debts after one year -€118,731
down €118,731 (-16.2%), from €734,739 to €616,008
of which Other amounts payable: -€76,318
- Current portion of long-term debt +€36,259
up €36,259 (+46.6%), from €77,809 to €114,068
- Other debts +€35,839
up €35,839 (+90.2%), from €39,736 to €75,576
Income statement
- Staff costs +€43,355
up €43,355 (+12.5%), from €345,819 to €389,174
- Gross operating margin +€25,128
up €25,128 (+5.6%), from €449,686 to €474,814
- Financial income +€8,549
up €8,549 (+220.7%), from €3,874 to €12,423
- Taxes -€5,387
down €5,387 (-97.7%), from €5,516 to €129
- Financial charges -€4,975
down €4,975 (-17.6%), from €28,330 to €23,355
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.
Result 2024
€15,207
Gross operating margin
+€25,128
Staff costs
-€43,355
Other operating charges
-€341
Other operating items
-€5,871
Financial income
+€8,549
Financial charges
+€4,975
Taxes
+€5,387
Result 2025
€9,679
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.
From operations
+€80,009
Investment
€0
Financing
-€85,379
Cash 2024
€34,571
From operations (derived)
+€80,009
Net result for the year
+€9,679
Depreciation
+€44,562
Receivables within one year
+€7,154
Deferred charges and accrued income
-€5,143
Trade debts
-€7,041
Tax, wage and social debts
-€2,418
Other debts
+€35,839
Accrued charges and deferred income
-€2,624
Financing
-€85,379
Debts after one year
-€118,731
Current portion of long-term debt
+€36,259
Contributions, distributions and other
-€2,907
Cash 2025
€29,201
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,498,455 | €1,446,512 | -€51,943 | -3.5% |
| Fixed assets | 21/28 | €1,215,255 | €1,170,692 | -€44,562 | -3.7% |
| Tangible fixed assets | 22/27 | €801,975 | €757,412 | -€44,562 | -5.6% |
| Land and buildings | 22 | €712,798 | €685,363 | -€27,436 | -3.8% |
| Plant, machinery and equipment | 23 | €85,774 | €69,060 | -€16,714 | -19.5% |
| Other tangible fixed assets | 26 | €3,402 | €2,990 | -€412 | -12.1% |
| Financial fixed assets | 28 | €413,280 | €413,280 | = | 0.0% |
| Current assets | 29/58 | €283,200 | €275,820 | -€7,381 | -2.6% |
| Amounts receivable within one year | 40/41 | €233,529 | €226,375 | -€7,154 | -3.1% |
| Trade receivables | 40 | €108,951 | €126,885 | +€17,934 | +16.5% |
| Other amounts receivable | 41 | €124,577 | €99,490 | -€25,088 | -20.1% |
| Current investments | 50/53 | €22 | €22 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,571 | €29,201 | -€5,370 | -15.5% |
| Deferred charges and accrued income | 490/1 | €15,079 | €20,222 | +€5,143 | +34.1% |
| Total equity and liabilities | 10/49 | €1,498,455 | €1,446,512 | -€51,943 | -3.5% |
| Equity | 10/15 | €414,676 | €421,449 | +€6,772 | +1.6% |
| Contributions | 10/11 | €177,000 | €177,000 | = | 0.0% |
| Reserves | 13 | €17,700 | €17,700 | = | 0.0% |
| Distributable reserves | 133 | €17,700 | €17,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,744 | €135,423 | +€9,679 | +7.7% |
| Investment grants | 15 | €94,232 | €91,325 | -€2,907 | -3.1% |
| Amounts payable | 17/49 | €1,083,779 | €1,025,063 | -€58,715 | -5.4% |
| Amounts payable after more than one year | 17 | €734,739 | €616,008 | -€118,731 | -16.2% |
| Financial debts | 170/4 | €312,073 | €269,660 | -€42,413 | -13.6% |
| Other amounts payable | 178/9 | €422,666 | €346,348 | -€76,318 | -18.1% |
| Amounts payable within one year | 42/48 | €329,264 | €391,904 | +€62,640 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €77,809 | €114,068 | +€36,259 | +46.6% |
| Trade debts | 44 | €98,741 | €91,700 | -€7,041 | -7.1% |
| Suppliers | 440/4 | €98,741 | €91,700 | -€7,041 | -7.1% |
| Taxes, remuneration and social security | 45 | €112,978 | €110,561 | -€2,418 | -2.1% |
| Taxes | 450/3 | €36,533 | €43,638 | +€7,104 | +19.4% |
| Remuneration and social security | 454/9 | €76,445 | €66,923 | -€9,522 | -12.5% |
| Other amounts payable | 47/48 | €39,736 | €75,576 | +€35,839 | +90.2% |
| Accrued charges and deferred income | 492/3 | €19,775 | €17,151 | -€2,624 | -13.3% |
| Non-recurring operating income | 76A | €7,857 | €1,324 | -€6,533 | -83.2% |
| Remuneration, social security and pensions | 62 | €345,819 | €389,174 | +€43,355 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,562 | €44,562 | = | 0.0% |
| Other operating charges | 640/8 | €13,003 | €13,344 | +€341 | +2.6% |
| Non-recurring operating charges | 66A | €1,122 | €6,993 | +€5,871 | +523.2% |
| Gross operating margin | 9900 | €449,686 | €474,814 | +€25,128 | +5.6% |
| Operating profit (loss) | 9901 | €45,179 | €20,741 | -€24,438 | -54.1% |
| Financial income | 75/76B | €3,874 | €12,423 | +€8,549 | +220.7% |
| Recurring financial income | 75 | €3,874 | €12,423 | +€8,549 | +220.7% |
| Financial charges | 65/66B | €28,330 | €23,355 | -€4,975 | -17.6% |
| Recurring financial charges | 65 | €28,330 | €23,355 | -€4,975 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €20,723 | €9,808 | -€10,915 | -52.7% |
| Income taxes | 67/77 | €5,516 | €129 | -€5,387 | -97.7% |
| Profit (loss) for the period | 9904 | €15,207 | €9,679 | -€5,528 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,207 | €9,679 | -€5,528 | -36.3% |
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 2 October 2026 via checked.be.