VERHEYEN JOS: what changed
VERHEYEN JOS
Largest movements
- Receivables within one year -€3,541
down €3,541 (-13.2%), from €26,757 to €23,216
- Cash +€2,131
up €2,131 (+19.5%), from €10,946 to €13,077
mainly Other debts (+€23,900) and Net result for the year (+€7,867)
- Reserves -€26,400
down €26,400 (-47.1%), from €56,000 to €29,600
- Other debts +€23,900
up €23,900 (+232%), from €10,300 to €34,200
- Tax, wage and social debts +€1,023
new in 2025: €1,023
- Financial income -€1,313
down €1,313 (-37.1%), from €3,535 to €2,222
- Taxes -€532
down €532 (-13.0%), from €4,088 to €3,556
- Gross operating margin +€163
up €163 (+1.7%), from €9,698 to €9,861
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,541 | €66,132 | -€1,409 | -2.1% |
| Current assets | 29/58 | €67,541 | €66,132 | -€1,409 | -2.1% |
| Amounts receivable within one year | 40/41 | €26,757 | €23,216 | -€3,541 | -13.2% |
| Other amounts receivable | 41 | €26,757 | €23,216 | -€3,541 | -13.2% |
| Current investments | 50/53 | €29,809 | €29,809 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,946 | €13,077 | +€2,131 | +19.5% |
| Deferred charges and accrued income | 490/1 | €29 | €30 | +€1 | +3.4% |
| Total equity and liabilities | 10/49 | €67,541 | €66,132 | -€1,409 | -2.1% |
| Equity | 10/15 | €56,940 | €30,607 | -€26,333 | -46.2% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €56,000 | €29,600 | -€26,400 | -47.1% |
| Distributable reserves | 133 | €56,000 | €29,600 | -€26,400 | -47.1% |
| Profit (loss) carried forward | 14 | €340 | €407 | +€67 | +19.7% |
| Amounts payable | 17/49 | €10,601 | €35,525 | +€24,924 | +235% |
| Amounts payable within one year | 42/48 | €10,313 | €35,236 | +€24,923 | +242% |
| Trade debts | 44 | €13 | €13 | = | 0.0% |
| Suppliers | 440/4 | €13 | €13 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,023 | +€1,023 | |
| Taxes | 450/3 | - | €1,023 | +€1,023 | |
| Other amounts payable | 47/48 | €10,300 | €34,200 | +€23,900 | +232% |
| Accrued charges and deferred income | 492/3 | €288 | €289 | +€1 | +0.3% |
| Other operating charges | 640/8 | €528 | €507 | -€21 | -4.0% |
| Gross operating margin | 9900 | €9,698 | €9,861 | +€163 | +1.7% |
| Operating profit (loss) | 9901 | €9,170 | €9,354 | +€184 | +2.0% |
| Financial income | 75/76B | €3,535 | €2,222 | -€1,313 | -37.1% |
| Recurring financial income | 75 | €3,535 | €2,222 | -€1,313 | -37.1% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,552 | €11,423 | -€1,129 | -9.0% |
| Income taxes | 67/77 | €4,088 | €3,556 | -€532 | -13.0% |
| Profit (loss) for the period | 9904 | €8,464 | €7,867 | -€597 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,464 | €7,867 | -€597 | -7.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.