VERIS: what changed
Two financial 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.
VERIS
Largest movements
- Receivables within one year +€463,014
up €463,014 (+56.9%), from €813,202 to €1.3m
of which Trade receivables: +€503,178
- Cash +€73,339
up €73,339 (+789.3%), from €9,292 to €82,631
mainly Trade debts (+€215,815) and Other debts (+€203,309)
- Trade debts +€215,815
up €215,815 (+7436.0%), from €2,902 to €218,717
- Other debts +€203,309
up €203,309 (+24.1%), from €845,226 to €1.0m
- Profit (loss) carried forward +€81,902
up €81,902, from -€81,902 to €0
- Reserves +€26,177
up €26,177 (+162.4%), from €16,121 to €42,299
- Gross operating margin +€160,570
up €160,570, from -€40,645 to €119,924
- Taxes +€5,869
up €5,869 (+5869310.0%), from €0 to €5,869
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 | €842,348 | €1,376,939 | +€534,591 | +63.5% |
| Fixed assets | 21/28 | €17,239 | €13,692 | -€3,547 | -20.6% |
| Tangible fixed assets | 22/27 | €17,239 | €13,692 | -€3,547 | -20.6% |
| Furniture and vehicles | 24 | €17,239 | €13,692 | -€3,547 | -20.6% |
| Current assets | 29/58 | €825,110 | €1,363,247 | +€538,138 | +65.2% |
| Amounts receivable within one year | 40/41 | €813,202 | €1,276,216 | +€463,014 | +56.9% |
| Trade receivables | 40 | €1,032 | €504,210 | +€503,178 | +48779.8% |
| Other amounts receivable | 41 | €812,170 | €772,007 | -€40,164 | -4.9% |
| Cash at bank and in hand | 54/58 | €9,292 | €82,631 | +€73,339 | +789.3% |
| Deferred charges and accrued income | 490/1 | €2,616 | €4,400 | +€1,784 | +68.2% |
| Total equity and liabilities | 10/49 | €842,348 | €1,376,939 | +€534,591 | +63.5% |
| Equity | 10/15 | -€5,780 | €102,299 | +€108,079 | |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €16,121 | €42,299 | +€26,177 | +162.4% |
| Distributable reserves | 133 | €16,121 | €42,299 | +€26,177 | +162.4% |
| Profit (loss) carried forward | 14 | -€81,902 | €0 | +€81,902 | |
| Amounts payable | 17/49 | €848,129 | €1,274,640 | +€426,512 | +50.3% |
| Amounts payable within one year | 42/48 | €848,129 | €1,274,607 | +€426,478 | +50.3% |
| Trade debts | 44 | €2,902 | €218,717 | +€215,815 | +7436.0% |
| Suppliers | 440/4 | €2,902 | €218,717 | +€215,815 | +7436.0% |
| Taxes, remuneration and social security | 45 | €0 | €7,354 | +€7,354 | |
| Taxes | 450/3 | €0 | €7,354 | +€7,354 | |
| Other amounts payable | 47/48 | €845,226 | €1,048,535 | +€203,309 | +24.1% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,810 | €4,898 | +€88 | +1.8% |
| Other operating charges | 640/8 | €1,064 | €551 | -€512 | -48.2% |
| Gross operating margin | 9900 | -€40,645 | €119,924 | +€160,570 | |
| Operating profit (loss) | 9901 | -€46,519 | €114,475 | +€160,994 | |
| Financial income | 75/76B | €5 | €25 | +€20 | +453.4% |
| Recurring financial income | 75 | €5 | €25 | +€20 | +453.4% |
| Financial charges | 65/66B | €496 | €552 | +€55 | +11.2% |
| Recurring financial charges | 65 | €496 | €552 | +€55 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€47,011 | €113,948 | +€160,959 | |
| Income taxes | 67/77 | €0 | €5,869 | +€5,869 | +5869310.0% |
| Profit (loss) for the period | 9904 | -€47,011 | €108,079 | +€155,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,011 | €108,079 | +€155,090 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.