VERGER CONSULTING: 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.
VERGER CONSULTING
Largest movements
- Tangible fixed assets -€52,593
down €52,593 (-11.8%), from €446,440 to €393,847
of which Land and buildings: -€48,626
- Receivables within one year -€25,109
down €25,109 (-57.0%), from €44,050 to €18,941
of which Trade receivables: -€24,200
- Debts after one year -€42,870
down €42,870 (-14.9%), from €287,404 to €244,534
- Other debts -€32,051
down €32,051 (-75.4%), from €42,493 to €10,442
- Trade debts +€7,056
up €7,056 (+11.0%), from €64,162 to €71,218
- Gross operating margin -€16,456
down €16,456 (-19.4%), from €84,887 to €68,431
- Financial charges -€4,102
down €4,102 (-22.7%), from €18,065 to €13,963
- Taxes -€2,445
down €2,445 (-58.0%), from €4,213 to €1,768
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 | €525,959 | €451,977 | -€73,982 | -14.1% |
| Fixed assets | 21/28 | €446,440 | €393,847 | -€52,593 | -11.8% |
| Tangible fixed assets | 22/27 | €446,440 | €393,847 | -€52,593 | -11.8% |
| Land and buildings | 22 | €438,202 | €389,576 | -€48,626 | -11.1% |
| Furniture and vehicles | 24 | €8,238 | €4,271 | -€3,966 | -48.2% |
| Current assets | 29/58 | €79,519 | €58,130 | -€21,390 | -26.9% |
| Amounts receivable within one year | 40/41 | €44,050 | €18,941 | -€25,109 | -57.0% |
| Trade receivables | 40 | €43,141 | €18,941 | -€24,200 | -56.1% |
| Other amounts receivable | 41 | €909 | - | -€909 | |
| Cash at bank and in hand | 54/58 | €23,811 | €24,145 | +€333 | +1.4% |
| Deferred charges and accrued income | 490/1 | €11,658 | €15,044 | +€3,386 | +29.0% |
| Total equity and liabilities | 10/49 | €525,959 | €451,977 | -€73,982 | -14.1% |
| Equity | 10/15 | €74,361 | €73,279 | -€1,082 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,930 | €35,650 | -€1,280 | -3.5% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,319 | €15,039 | -€1,280 | -7.8% |
| Distributable reserves | 133 | €20,411 | €20,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,831 | €19,029 | +€198 | +1.1% |
| Provisions and deferred taxes | 16 | €4,055 | €3,735 | -€320 | -7.9% |
| Deferred taxes | 168 | €4,055 | €3,735 | -€320 | -7.9% |
| Amounts payable | 17/49 | €447,544 | €374,963 | -€72,581 | -16.2% |
| Amounts payable after more than one year | 17 | €287,404 | €244,534 | -€42,870 | -14.9% |
| Financial debts | 170/4 | €287,404 | €244,534 | -€42,870 | -14.9% |
| Amounts payable within one year | 42/48 | €159,987 | €130,428 | -€29,559 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €40,220 | €39,066 | -€1,155 | -2.9% |
| Trade debts | 44 | €64,162 | €71,218 | +€7,056 | +11.0% |
| Suppliers | 440/4 | €64,162 | €71,218 | +€7,056 | +11.0% |
| Taxes, remuneration and social security | 45 | €13,112 | €9,702 | -€3,410 | -26.0% |
| Taxes | 450/3 | €13,112 | €9,702 | -€3,410 | -26.0% |
| Other amounts payable | 47/48 | €42,493 | €10,442 | -€32,051 | -75.4% |
| Accrued charges and deferred income | 492/3 | €152 | - | -€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,757 | €52,593 | -€164 | -0.3% |
| Other operating charges | 640/8 | €1,176 | €1,509 | +€333 | +28.3% |
| Gross operating margin | 9900 | €84,887 | €68,431 | -€16,456 | -19.4% |
| Operating profit (loss) | 9901 | €30,954 | €14,329 | -€16,625 | -53.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €18,065 | €13,963 | -€4,102 | -22.7% |
| Recurring financial charges | 65 | €18,065 | €13,963 | -€4,102 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €12,890 | €366 | -€12,523 | -97.2% |
| Transfer from deferred taxes | 780 | €320 | €320 | = | 0.0% |
| Income taxes | 67/77 | €4,213 | €1,768 | -€2,445 | -58.0% |
| Profit (loss) for the period | 9904 | €8,997 | -€1,082 | -€10,078 | |
| Transfer from tax-exempt reserves | 789 | €1,280 | €1,280 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,277 | €198 | -€10,078 | -98.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.