VERIMMO: 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.
VERIMMO
Largest movements
- Cash -€17,370
down €17,370 (-57.2%), from €30,377 to €13,007
mainly Net result for the year (-€29,234)
- Tangible fixed assets -€10,569
down €10,569 (-7.8%), from €136,337 to €125,768
of which Land and buildings: -€10,251
- Profit (loss) carried forward -€29,234
down €29,234 (-45.3%), from -€64,597 to -€93,831
- Gross operating margin -€20,671
down €20,671, from €4,654 to -€16,017
- Depreciation +€2,080
up €2,080 (+24.5%), from €8,489 to €10,569
- Other operating charges +€541
up €541 (+24.8%), from €2,180 to €2,721
- Financial income +€326
new in 2024: €326
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,365 | €139,395 | -€27,970 | -16.7% |
| Fixed assets | 21/28 | €136,957 | €126,388 | -€10,569 | -7.7% |
| Tangible fixed assets | 22/27 | €136,337 | €125,768 | -€10,569 | -7.8% |
| Land and buildings | 22 | €136,019 | €125,768 | -€10,251 | -7.5% |
| Other tangible fixed assets | 26 | €318 | - | -€318 | |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €30,408 | €13,007 | -€17,401 | -57.2% |
| Amounts receivable within one year | 40/41 | €31 | - | -€31 | |
| Other amounts receivable | 41 | €31 | - | -€31 | |
| Cash at bank and in hand | 54/58 | €30,377 | €13,007 | -€17,370 | -57.2% |
| Total equity and liabilities | 10/49 | €167,365 | €139,395 | -€27,970 | -16.7% |
| Equity | 10/15 | €154,848 | €125,614 | -€29,234 | -18.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €157,471 | €157,471 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €151,274 | €151,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,597 | -€93,831 | -€29,234 | -45.3% |
| Amounts payable | 17/49 | €12,517 | €13,781 | +€1,264 | +10.1% |
| Amounts payable within one year | 42/48 | €12,517 | €13,781 | +€1,264 | +10.1% |
| Trade debts | 44 | €1,542 | €2,655 | +€1,112 | +72.1% |
| Suppliers | 440/4 | €1,542 | €2,655 | +€1,112 | +72.1% |
| Other amounts payable | 47/48 | €10,975 | €11,127 | +€152 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,489 | €10,569 | +€2,080 | +24.5% |
| Other operating charges | 640/8 | €2,180 | €2,721 | +€541 | +24.8% |
| Gross operating margin | 9900 | €4,654 | -€16,017 | -€20,671 | |
| Operating profit (loss) | 9901 | -€6,014 | -€29,307 | -€23,293 | -387.3% |
| Financial income | 75/76B | - | €326 | +€326 | |
| Recurring financial income | 75 | - | €326 | +€326 | |
| Financial charges | 65/66B | €329 | €253 | -€76 | -23.0% |
| Recurring financial charges | 65 | €329 | €253 | -€76 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,343 | -€29,234 | -€22,891 | -360.9% |
| Profit (loss) for the period | 9904 | -€6,343 | -€29,234 | -€22,891 | -360.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,343 | -€29,234 | -€22,891 | -360.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.