VERHOEVEN,CONSTRUCT & CONSULTANCY: what changed
Two fiscal 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.
VERHOEVEN,CONSTRUCT & CONSULTANCY
Largest movements
- Receivables within one year -€27,448
down €27,448 (-97.4%), from €28,194 to €746
of which Other amounts receivable: -€22,965
- Tangible fixed assets -€4,059
down €4,059 (-26.3%), from €15,414 to €11,355
of which Other tangible fixed assets: -€2,114
- Cash -€1,967
down €1,967 (-64.0%), from €3,075 to €1,108
mainly Net result for the year (-€32,689) and Trade debts (-€13,108)
- Deferred charges and accrued income +€1,139
new in 2025: €1,139
- Profit (loss) carried forward -€26,680
new in 2025: -€26,680
- Other debts +€13,373
new in 2025: €13,373
- Trade debts -€13,108
down €13,108 (-71.8%), from €18,245 to €5,137
- Reserves -€6,009
down €6,009 (-76.4%), from €7,869 to €1,860
of which Distributable reserves: -€6,009
- Gross operating margin -€26,704
down €26,704, from €602 to -€26,102
- Staff costs -€17,592
no longer reported in 2025 (was €17,592)
- Other operating charges +€953
up €953 (+79.8%), from €1,194 to €2,147
- Depreciation -€938
down €938 (-18.8%), from €4,997 to €4,059
- Financial income +€532
up €532 (+4462.4%), from €12 to €544
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.
Cash bridge derived
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 | €46,933 | €14,599 | -€32,335 | -68.9% |
| Fixed assets | 21/28 | €15,664 | €11,605 | -€4,059 | -25.9% |
| Tangible fixed assets | 22/27 | €15,414 | €11,355 | -€4,059 | -26.3% |
| Plant, machinery and equipment | 23 | €1,230 | €831 | -€399 | -32.4% |
| Furniture and vehicles | 24 | €1,546 | - | -€1,546 | |
| Other tangible fixed assets | 26 | €12,639 | €10,525 | -€2,114 | -16.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €31,269 | €2,993 | -€28,276 | -90.4% |
| Amounts receivable within one year | 40/41 | €28,194 | €746 | -€27,448 | -97.4% |
| Trade receivables | 40 | €4,483 | - | -€4,483 | |
| Other amounts receivable | 41 | €23,711 | €746 | -€22,965 | -96.9% |
| Cash at bank and in hand | 54/58 | €3,075 | €1,108 | -€1,967 | -64.0% |
| Deferred charges and accrued income | 490/1 | - | €1,139 | +€1,139 | |
| Total equity and liabilities | 10/49 | €46,933 | €14,599 | -€32,335 | -68.9% |
| Equity | 10/15 | €20,269 | -€12,420 | -€32,689 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,869 | €1,860 | -€6,009 | -76.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,009 | - | -€6,009 | |
| Profit (loss) carried forward | 14 | - | -€26,680 | -€26,680 | |
| Amounts payable | 17/49 | €26,665 | €27,019 | +€354 | +1.3% |
| Amounts payable within one year | 42/48 | €26,665 | €27,019 | +€354 | +1.3% |
| Trade debts | 44 | €18,245 | €5,137 | -€13,108 | -71.8% |
| Suppliers | 440/4 | €18,245 | €5,137 | -€13,108 | -71.8% |
| Taxes, remuneration and social security | 45 | €8,419 | €8,509 | +€89 | +1.1% |
| Taxes | 450/3 | €7,592 | €2,259 | -€5,333 | -70.2% |
| Remuneration and social security | 454/9 | €827 | €6,250 | +€5,423 | +655.5% |
| Other amounts payable | 47/48 | - | €13,373 | +€13,373 | |
| Remuneration, social security and pensions | 62 | €17,592 | - | -€17,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,997 | €4,059 | -€938 | -18.8% |
| Other operating charges | 640/8 | €1,194 | €2,147 | +€953 | +79.8% |
| Gross operating margin | 9900 | €602 | -€26,102 | -€26,704 | |
| Operating profit (loss) | 9901 | -€23,182 | -€32,308 | -€9,126 | -39.4% |
| Financial income | 75/76B | €12 | €544 | +€532 | +4462.4% |
| Recurring financial income | 75 | €12 | €544 | +€532 | +4462.4% |
| Financial charges | 65/66B | €1,056 | €643 | -€412 | -39.1% |
| Recurring financial charges | 65 | €1,056 | €643 | -€412 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,226 | -€32,407 | -€8,181 | -33.8% |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.0% |
| Profit (loss) for the period | 9904 | -€24,505 | -€32,689 | -€8,184 | -33.4% |
| Transfer from tax-exempt reserves | 789 | €3,802 | - | -€3,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,703 | -€32,689 | -€11,986 | -57.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.