Verhamme Concept & 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.
Verhamme Concept & Consulting
Largest movements
- Cash -€30,766
down €30,766 (-45.8%), from €67,180 to €36,414
mainly Trade debts (-€15,730) and Net result for the year (-€9,367)
- Tangible fixed assets -€5,438
down €5,438 (-29.5%), from €18,453 to €13,015
- Trade debts -€15,730
down €15,730 (-98.8%), from €15,926 to €196
- Profit (loss) carried forward -€9,367
down €9,367, from €0 to -€9,367
- Reserves -€8,421
down €8,421 (-14.3%), from €58,885 to €50,464
- Tax, wage and social debts -€2,807
down €2,807 (-95.2%), from €2,949 to €142
of which Taxes: -€2,807
- Gross operating margin -€31,593
down €31,593, from €28,493 to -€3,099
- Staff costs -€10,378
down €10,378 (-100%), from €10,378 to €0
- Taxes -€2,338
down €2,338 (-94.3%), from €2,480 to €142
- Depreciation +€2,140
up €2,140 (+64.9%), from €3,297 to €5,438
- Financial charges -€1,728
down €1,728 (-97.5%), from €1,772 to €44
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,367 | €54,042 | -€36,325 | -40.2% |
| Fixed assets | 21/28 | €18,453 | €13,015 | -€5,438 | -29.5% |
| Tangible fixed assets | 22/27 | €18,453 | €13,015 | -€5,438 | -29.5% |
| Furniture and vehicles | 24 | €18,453 | €13,015 | -€5,438 | -29.5% |
| Current assets | 29/58 | €71,914 | €41,027 | -€30,887 | -43.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,888 | €4,613 | +€725 | +18.6% |
| Trade receivables | 40 | €2,906 | €0 | -€2,906 | -100% |
| Other amounts receivable | 41 | €983 | €4,613 | +€3,631 | +369% |
| Cash at bank and in hand | 54/58 | €67,180 | €36,414 | -€30,766 | -45.8% |
| Deferred charges and accrued income | 490/1 | €847 | €0 | -€847 | -100% |
| Total equity and liabilities | 10/49 | €90,367 | €54,042 | -€36,325 | -40.2% |
| Equity | 10/15 | €71,493 | €53,704 | -€17,789 | -24.9% |
| Contributions | 10/11 | €12,608 | €12,608 | = | 0.0% |
| Reserves | 13 | €58,885 | €50,464 | -€8,421 | -14.3% |
| Distributable reserves | 133 | €58,885 | €50,464 | -€8,421 | -14.3% |
| Profit (loss) carried forward | 14 | €0 | -€9,367 | -€9,367 | |
| Amounts payable | 17/49 | €18,874 | €338 | -€18,537 | -98.2% |
| Amounts payable within one year | 42/48 | €18,874 | €338 | -€18,537 | -98.2% |
| Trade debts | 44 | €15,926 | €196 | -€15,730 | -98.8% |
| Suppliers | 440/4 | €15,926 | €196 | -€15,730 | -98.8% |
| Taxes, remuneration and social security | 45 | €2,949 | €142 | -€2,807 | -95.2% |
| Taxes | 450/3 | €2,949 | €142 | -€2,807 | -95.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €10,378 | €0 | -€10,378 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,297 | €5,438 | +€2,140 | +64.9% |
| Other operating charges | 640/8 | €709 | €1,035 | +€327 | +46.1% |
| Non-recurring operating charges | 66A | €3,030 | €0 | -€3,030 | -100% |
| Gross operating margin | 9900 | €28,493 | -€3,099 | -€31,593 | |
| Operating profit (loss) | 9901 | €11,079 | -€9,572 | -€20,651 | |
| Financial income | 75/76B | €4 | €390 | +€386 | +9,645% |
| Recurring financial income | 75 | €4 | €390 | +€386 | +9,645% |
| Financial charges | 65/66B | €1,772 | €44 | -€1,728 | -97.5% |
| Recurring financial charges | 65 | €1,772 | €44 | -€1,728 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €9,312 | -€9,226 | -€18,537 | |
| Income taxes | 67/77 | €2,480 | €142 | -€2,338 | -94.3% |
| Profit (loss) for the period | 9904 | €6,832 | -€9,367 | -€16,199 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,832 | -€9,367 | -€16,199 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.