VERHEYDEN POOLS: 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.
VERHEYDEN POOLS
Largest movements
- Receivables within one year +€100,283
up €100,283 (+112%), from €89,846 to €190,130
of which Trade receivables: +€99,130
- Tangible fixed assets -€6,244
down €6,244 (-28.9%), from €21,636 to €15,392
of which Furniture and vehicles: -€4,542
- Trade debts +€58,484
up €58,484 (+1,738%), from €3,365 to €61,849
- Profit (loss) carried forward +€31,500
up €31,500 (+31.8%), from -€99,168 to -€67,669
- Tax, wage and social debts -€25,926
down €25,926 (-65.1%), from €39,818 to €13,892
of which Taxes: -€17,507
- Other debts +€20,520
up €20,520 (+14.2%), from €144,401 to €164,921
- Debts after one year +€14,698
up €14,698 (+207%), from €7,086 to €21,784
- Gross operating margin +€52,623
up €52,623, from -€8,011 to €44,612
- Staff costs -€9,746
down €9,746 (-98.5%), from €9,892 to €147
- Financial charges -€3,598
down €3,598 (-44.9%), from €8,012 to €4,414
of which Non-recurring financial charges: -€4,851
- Other operating charges +€1,228
up €1,228 (+481%), from €255 to €1,483
- Depreciation -€597
down €597 (-7.8%), from €7,666 to €7,068
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,263 | €209,335 | +€93,073 | +80.1% |
| Fixed assets | 21/28 | €22,636 | €16,392 | -€6,244 | -27.6% |
| Tangible fixed assets | 22/27 | €21,636 | €15,392 | -€6,244 | -28.9% |
| Land and buildings | 22 | €7,751 | €6,049 | -€1,702 | -22.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €13,885 | €9,343 | -€4,542 | -32.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €93,627 | €192,943 | +€99,316 | +106% |
| Stocks and contracts in progress | 3 | €2,622 | €1,601 | -€1,022 | -39.0% |
| Stocks | 30/36 | €2,622 | €1,601 | -€1,022 | -39.0% |
| Amounts receivable within one year | 40/41 | €89,846 | €190,130 | +€100,283 | +112% |
| Trade receivables | 40 | €81,866 | €180,996 | +€99,130 | +121% |
| Other amounts receivable | 41 | €7,981 | €9,134 | +€1,153 | +14.4% |
| Cash at bank and in hand | 54/58 | €1,158 | €1,213 | +€54 | +4.7% |
| Total equity and liabilities | 10/49 | €116,263 | €209,335 | +€93,073 | +80.1% |
| Equity | 10/15 | -€92,363 | -€60,864 | +€31,500 | +34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €605 | €605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €605 | €605 | = | 0.0% |
| Reserves not available under the articles | 1311 | €605 | €605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,168 | -€67,669 | +€31,500 | +31.8% |
| Amounts payable | 17/49 | €208,626 | €270,199 | +€61,573 | +29.5% |
| Amounts payable after more than one year | 17 | €7,086 | €21,784 | +€14,698 | +207% |
| Financial debts | 170/4 | €7,086 | €21,784 | +€14,698 | +207% |
| Amounts payable within one year | 42/48 | €192,814 | €245,827 | +€53,013 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €5,230 | €5,165 | -€64 | -1.2% |
| Trade debts | 44 | €3,365 | €61,849 | +€58,484 | +1,738% |
| Suppliers | 440/4 | €3,365 | €61,849 | +€58,484 | +1,738% |
| Taxes, remuneration and social security | 45 | €39,818 | €13,892 | -€25,926 | -65.1% |
| Taxes | 450/3 | €31,399 | €13,892 | -€17,507 | -55.8% |
| Remuneration and social security | 454/9 | €8,419 | - | -€8,419 | |
| Other amounts payable | 47/48 | €144,401 | €164,921 | +€20,520 | +14.2% |
| Accrued charges and deferred income | 492/3 | €8,726 | €2,588 | -€6,138 | -70.3% |
| Remuneration, social security and pensions | 62 | €9,892 | €147 | -€9,746 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,666 | €7,068 | -€597 | -7.8% |
| Other operating charges | 640/8 | €255 | €1,483 | +€1,228 | +481% |
| Gross operating margin | 9900 | -€8,011 | €44,612 | +€52,623 | |
| Operating profit (loss) | 9901 | -€25,825 | €35,914 | +€61,738 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €8,012 | €4,414 | -€3,598 | -44.9% |
| Recurring financial charges | 65 | €3,161 | €4,414 | +€1,253 | +39.6% |
| Non-recurring financial charges | 66B | €4,851 | - | -€4,851 | |
| Profit (loss) for the period before taxes | 9903 | -€33,836 | €31,500 | +€65,335 | |
| Profit (loss) for the period | 9904 | -€33,836 | €31,500 | +€65,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,836 | €31,500 | +€65,335 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.