VERICAT: 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.
VERICAT
Largest movements
- Tangible fixed assets -€22,870
down €22,870 (-7.8%), from €292,242 to €269,372
of which Land and buildings: -€22,640
- Profit (loss) carried forward -€12,651
down €12,651 (-17.4%), from €72,776 to €60,125
- Other operating charges -€15,455
down €15,455 (-81.5%), from €18,970 to €3,515
- Gross operating margin +€2,467
up €2,467 (+39.3%), from €6,276 to €8,743
- Financial income +€1,701
up €1,701 (+51.2%), from €3,320 to €5,021
- Depreciation -€112
down €112 (-0.5%), from €22,982 to €22,870
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 | €587,368 | €573,235 | -€14,133 | -2.4% |
| Fixed assets | 21/28 | €292,242 | €269,372 | -€22,870 | -7.8% |
| Tangible fixed assets | 22/27 | €292,242 | €269,372 | -€22,870 | -7.8% |
| Land and buildings | 22 | €291,249 | €268,609 | -€22,640 | -7.8% |
| Plant, machinery and equipment | 23 | €993 | €764 | -€230 | -23.1% |
| Current assets | 29/58 | €295,126 | €303,863 | +€8,736 | +3.0% |
| Amounts receivable within one year | 40/41 | €264,318 | €268,401 | +€4,083 | +1.5% |
| Other amounts receivable | 41 | €264,318 | €268,401 | +€4,083 | +1.5% |
| Current investments | 50/53 | €23,558 | €23,803 | +€246 | +1.0% |
| Cash at bank and in hand | 54/58 | €5,875 | €9,590 | +€3,715 | +63.2% |
| Deferred charges and accrued income | 490/1 | €1,376 | €2,068 | +€692 | +50.3% |
| Total equity and liabilities | 10/49 | €587,368 | €573,235 | -€14,133 | -2.4% |
| Equity | 10/15 | €568,814 | €556,163 | -€12,651 | -2.2% |
| Contributions | 10/11 | €438,319 | €438,319 | = | 0.0% |
| Reserves | 13 | €57,720 | €57,720 | = | 0.0% |
| Distributable reserves | 133 | €57,720 | €57,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,776 | €60,125 | -€12,651 | -17.4% |
| Amounts payable | 17/49 | €18,554 | €17,072 | -€1,482 | -8.0% |
| Amounts payable within one year | 42/48 | €16,427 | €14,733 | -€1,694 | -10.3% |
| Trade debts | 44 | €5,027 | €3,333 | -€1,694 | -33.7% |
| Suppliers | 440/4 | €5,027 | €3,333 | -€1,694 | -33.7% |
| Other amounts payable | 47/48 | €11,400 | €11,400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,127 | €2,339 | +€212 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,982 | €22,870 | -€112 | -0.5% |
| Other operating charges | 640/8 | €18,970 | €3,515 | -€15,455 | -81.5% |
| Gross operating margin | 9900 | €6,276 | €8,743 | +€2,467 | +39.3% |
| Operating profit (loss) | 9901 | -€35,676 | -€17,642 | +€18,034 | +50.5% |
| Financial income | 75/76B | €3,320 | €5,021 | +€1,701 | +51.2% |
| Recurring financial income | 75 | €3,320 | €5,021 | +€1,701 | +51.2% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,386 | -€12,651 | +€19,735 | +60.9% |
| Profit (loss) for the period | 9904 | -€32,386 | -€12,651 | +€19,735 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,386 | -€12,651 | +€19,735 | +60.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.