VERHILLE TECHNICS: 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.
VERHILLE TECHNICS
Largest movements
- Receivables within one year +€51,912
up €51,912 (+37.5%), from €138,480 to €190,392
of which Trade receivables: +€33,199
- Reserves +€57,437
up €57,437 (+15.4%), from €373,425 to €430,863
- Trade debts +€21,500
up €21,500 (+6,623%), from €325 to €21,825
- Debts after one year -€21,381
down €21,381 (-19.5%), from €109,539 to €88,158
of which Financial debts: -€21,131
- Gross operating margin +€16,071
up €16,071 (+14.2%), from €113,242 to €129,314
- Depreciation +€11,780
up €11,780 (+39.6%), from €29,717 to €41,496
- Financial charges +€1,856
up €1,856 (+49.6%), from €3,740 to €5,596
of which Non-recurring financial charges: +€2,000
- Other operating charges +€1,440
up €1,440 (+83.7%), from €1,721 to €3,161
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 | €515,547 | €571,486 | +€55,938 | +10.9% |
| Fixed assets | 21/28 | €316,964 | €321,671 | +€4,707 | +1.5% |
| Tangible fixed assets | 22/27 | €316,964 | €321,671 | +€4,707 | +1.5% |
| Land and buildings | 22 | €243,790 | €239,457 | -€4,333 | -1.8% |
| Plant, machinery and equipment | 23 | €37,022 | €31,193 | -€5,828 | -15.7% |
| Furniture and vehicles | 24 | €33,752 | €48,921 | +€15,169 | +44.9% |
| Other tangible fixed assets | 26 | €2,400 | €2,100 | -€300 | -12.5% |
| Current assets | 29/58 | €198,583 | €249,815 | +€51,232 | +25.8% |
| Amounts receivable within one year | 40/41 | €138,480 | €190,392 | +€51,912 | +37.5% |
| Trade receivables | 40 | €33,414 | €66,613 | +€33,199 | +99.4% |
| Other amounts receivable | 41 | €105,066 | €123,779 | +€18,713 | +17.8% |
| Cash at bank and in hand | 54/58 | €54,915 | €54,197 | -€718 | -1.3% |
| Deferred charges and accrued income | 490/1 | €5,188 | €5,226 | +€38 | +0.7% |
| Total equity and liabilities | 10/49 | €515,547 | €571,486 | +€55,938 | +10.9% |
| Equity | 10/15 | €373,425 | €430,863 | +€57,437 | +15.4% |
| Reserves | 13 | €373,425 | €430,863 | +€57,437 | +15.4% |
| Distributable reserves | 133 | €373,425 | €430,863 | +€57,437 | +15.4% |
| Amounts payable | 17/49 | €142,122 | €140,623 | -€1,499 | -1.1% |
| Amounts payable after more than one year | 17 | €109,539 | €88,158 | -€21,381 | -19.5% |
| Financial debts | 170/4 | €109,289 | €88,158 | -€21,131 | -19.3% |
| Other amounts payable | 178/9 | €250 | - | -€250 | |
| Amounts payable within one year | 42/48 | €32,584 | €52,466 | +€19,882 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €20,709 | €21,131 | +€422 | +2.0% |
| Trade debts | 44 | €325 | €21,825 | +€21,500 | +6,623% |
| Suppliers | 440/4 | €325 | €21,825 | +€21,500 | +6,623% |
| Taxes, remuneration and social security | 45 | €11,381 | €9,510 | -€1,871 | -16.4% |
| Taxes | 450/3 | €11,381 | €5,410 | -€5,971 | -52.5% |
| Remuneration and social security | 454/9 | - | €4,100 | +€4,100 | |
| Other amounts payable | 47/48 | €170 | - | -€170 | |
| Non-recurring operating income | 76A | - | €17,037 | +€17,037 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,717 | €41,496 | +€11,780 | +39.6% |
| Other operating charges | 640/8 | €1,721 | €3,161 | +€1,440 | +83.7% |
| Gross operating margin | 9900 | €113,242 | €129,314 | +€16,071 | +14.2% |
| Operating profit (loss) | 9901 | €81,805 | €84,656 | +€2,851 | +3.5% |
| Financial income | 75/76B | €948 | €792 | -€155 | -16.4% |
| Recurring financial income | 75 | €948 | €792 | -€155 | -16.4% |
| Financial charges | 65/66B | €3,740 | €5,596 | +€1,856 | +49.6% |
| Recurring financial charges | 65 | €3,740 | €3,596 | -€144 | -3.8% |
| Non-recurring financial charges | 66B | - | €2,000 | +€2,000 | |
| Profit (loss) for the period before taxes | 9903 | €79,012 | €79,852 | +€840 | +1.1% |
| Income taxes | 67/77 | €22,104 | €22,415 | +€311 | +1.4% |
| Profit (loss) for the period | 9904 | €56,908 | €57,437 | +€529 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,908 | €57,437 | +€529 | +0.9% |
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 14 October 2026 via checked.be.