VERHOEVEN - VAN AERSCHOT: what changed
VERHOEVEN - VAN AERSCHOT
Largest movements
- Tangible fixed assets -€13,708
down €13,708 (-24.0%), from €57,016 to €43,308
- Deferred charges and accrued income +€3,030
up €3,030 (+37.9%), from €8,000 to €11,030
- Receivables within one year +€2,230
up €2,230 (+132%), from €1,695 to €3,925
of which Other amounts receivable: +€3,425
- Cash +€893
up €893 (+105%), from €849 to €1,742
mainly Depreciation (+€13,708) and Other debts (+€6,405)
- Debts after one year -€12,810
down €12,810 (-14.9%), from €86,131 to €73,321
- Other debts +€6,405
up €6,405 (+4.8%), from €132,974 to €139,379
- Profit (loss) carried forward -€2,436
down €2,436 (-1.4%), from -€170,552 to -€172,988
- Current portion of long-term debt +€789
up €789 (+6.6%), from €12,021 to €12,810
- Financial charges -€741
down €741 (-11.1%), from €6,652 to €5,911
- Other operating charges -€551
down €551 (-27.2%), from €2,023 to €1,473
- Gross operating margin -€211
down €211 (-1.1%), from €18,867 to €18,656
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 | €76,552 | €68,749 | -€7,802 | -10.2% |
| Fixed assets | 21/28 | €59,967 | €46,259 | -€13,708 | -22.9% |
| Tangible fixed assets | 22/27 | €57,016 | €43,308 | -€13,708 | -24.0% |
| Land and buildings | 22 | €57,016 | €43,308 | -€13,708 | -24.0% |
| Financial fixed assets | 28 | €2,951 | €2,951 | = | 0.0% |
| Current assets | 29/58 | €16,585 | €22,490 | +€5,905 | +35.6% |
| Stocks and contracts in progress | 3 | €6,041 | €5,794 | -€247 | -4.1% |
| Stocks | 30/36 | €6,041 | €5,794 | -€247 | -4.1% |
| Amounts receivable within one year | 40/41 | €1,695 | €3,925 | +€2,230 | +132% |
| Trade receivables | 40 | €1,608 | €413 | -€1,195 | -74.3% |
| Other amounts receivable | 41 | €87 | €3,511 | +€3,425 | +3,950% |
| Cash at bank and in hand | 54/58 | €849 | €1,742 | +€893 | +105% |
| Deferred charges and accrued income | 490/1 | €8,000 | €11,030 | +€3,030 | +37.9% |
| Total equity and liabilities | 10/49 | €76,552 | €68,749 | -€7,802 | -10.2% |
| Equity | 10/15 | -€158,773 | -€161,209 | -€2,436 | -1.5% |
| Contributions | 10/11 | €9,918 | €9,918 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,552 | -€172,988 | -€2,436 | -1.4% |
| Amounts payable | 17/49 | €235,325 | €229,959 | -€5,366 | -2.3% |
| Amounts payable after more than one year | 17 | €86,131 | €73,321 | -€12,810 | -14.9% |
| Financial debts | 170/4 | €86,131 | €73,321 | -€12,810 | -14.9% |
| Amounts payable within one year | 42/48 | €149,194 | €156,638 | +€7,444 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €12,021 | €12,810 | +€789 | +6.6% |
| Trade debts | 44 | €4,199 | €4,449 | +€249 | +5.9% |
| Suppliers | 440/4 | €4,199 | €4,449 | +€249 | +5.9% |
| Other amounts payable | 47/48 | €132,974 | €139,379 | +€6,405 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,708 | €13,708 | = | 0.0% |
| Other operating charges | 640/8 | €2,023 | €1,473 | -€551 | -27.2% |
| Gross operating margin | 9900 | €18,867 | €18,656 | -€211 | -1.1% |
| Operating profit (loss) | 9901 | €3,135 | €3,475 | +€340 | +10.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,652 | €5,911 | -€741 | -11.1% |
| Recurring financial charges | 65 | €6,652 | €5,911 | -€741 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,517 | -€2,436 | +€1,081 | +30.7% |
| Profit (loss) for the period | 9904 | -€3,517 | -€2,436 | +€1,081 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,517 | -€2,436 | +€1,081 | +30.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.