Verifika Audit Services: what changed
Verifika Audit Services
Largest movements
- Current investments +€88,500
up €88,500 (+88.7%), from €99,785 to €188,284
- Cash -€29,024
down €29,024 (-32.3%), from €89,911 to €60,887
mainly Current investments (-€88,500) and Contributions, distributions and other (-€24,001)
- Tangible fixed assets -€23,662
down €23,662 (-44.2%), from €53,578 to €29,917
of which Furniture and vehicles: -€23,176
- Receivables within one year -€8,003
down €8,003 (-66.2%), from €12,086 to €4,083
- Reserves +€30,396
up €30,396 (+17.0%), from €178,829 to €209,226
- Debts after one year -€12,000
down €12,000 (-66.7%), from €18,000 to €6,000
- Other debts +€9,627
up €9,627 (+58.4%), from €16,473 to €26,100
- Gross operating margin +€9,058
up €9,058 (+10.9%), from €83,287 to €92,345
- Taxes +€2,317
up €2,317 (+19.3%), from €12,030 to €14,348
- Financial income +€998
up €998 (+228%), from €438 to €1,437
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,867 | €285,905 | +€29,038 | +11.3% |
| Fixed assets | 21/28 | €53,578 | €29,917 | -€23,662 | -44.2% |
| Tangible fixed assets | 22/27 | €53,578 | €29,917 | -€23,662 | -44.2% |
| Plant, machinery and equipment | 23 | €1,273 | €787 | -€485 | -38.1% |
| Furniture and vehicles | 24 | €52,306 | €29,129 | -€23,176 | -44.3% |
| Current assets | 29/58 | €203,289 | €255,989 | +€52,700 | +25.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,086 | €4,083 | -€8,003 | -66.2% |
| Other amounts receivable | 41 | €12,086 | €4,083 | -€8,003 | -66.2% |
| Current investments | 50/53 | €99,785 | €188,284 | +€88,500 | +88.7% |
| Cash at bank and in hand | 54/58 | €89,911 | €60,887 | -€29,024 | -32.3% |
| Deferred charges and accrued income | 490/1 | €1,507 | €2,734 | +€1,227 | +81.4% |
| Total equity and liabilities | 10/49 | €256,867 | €285,905 | +€29,038 | +11.3% |
| Equity | 10/15 | €197,429 | €227,826 | +€30,396 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178,829 | €209,226 | +€30,396 | +17.0% |
| Distributable reserves | 133 | €178,829 | €209,226 | +€30,396 | +17.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,438 | €58,080 | -€1,358 | -2.3% |
| Amounts payable after more than one year | 17 | €18,000 | €6,000 | -€12,000 | -66.7% |
| Financial debts | 170/4 | €18,000 | €6,000 | -€12,000 | -66.7% |
| Amounts payable within one year | 42/48 | €41,438 | €52,080 | +€10,642 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €342 | €487 | +€145 | +42.2% |
| Suppliers | 440/4 | €342 | €487 | +€145 | +42.2% |
| Taxes, remuneration and social security | 45 | €12,623 | €13,493 | +€871 | +6.9% |
| Taxes | 450/3 | €12,623 | €13,493 | +€871 | +6.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,473 | €26,100 | +€9,627 | +58.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,662 | €23,662 | = | 0.0% |
| Other operating charges | 640/8 | €996 | €1,023 | +€27 | +2.7% |
| Gross operating margin | 9900 | €83,287 | €92,345 | +€9,058 | +10.9% |
| Operating profit (loss) | 9901 | €58,629 | €67,661 | +€9,032 | +15.4% |
| Financial income | 75/76B | €438 | €1,437 | +€998 | +228% |
| Recurring financial income | 75 | €438 | €1,437 | +€998 | +228% |
| Financial charges | 65/66B | €493 | €353 | -€140 | -28.4% |
| Recurring financial charges | 65 | €493 | €353 | -€140 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €58,575 | €68,745 | +€10,170 | +17.4% |
| Income taxes | 67/77 | €12,030 | €14,348 | +€2,317 | +19.3% |
| Profit (loss) for the period | 9904 | €46,545 | €54,397 | +€7,852 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,545 | €54,397 | +€7,852 | +16.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.