Verju: 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.
Verju
Largest movements
- Tangible fixed assets -€18,571
down €18,571 (-26.2%), from €70,787 to €52,215
of which Plant, machinery and equipment: -€13,055
- Cash +€2,881
up €2,881 (+25.2%), from €11,436 to €14,317
mainly Depreciation (+€19,066) and Net result for the year (+€18,504)
- Profit (loss) carried forward +€18,504
up €18,504 (+69.3%), from -€26,718 to -€8,214
- Current portion of long-term debt -€17,378
down €17,378 (-65.4%), from €26,589 to €9,211
- Debts after one year -€9,211
down €9,211 (-21.3%), from €43,239 to €34,029
- Trade debts -€3,952
down €3,952 (-55.1%), from €7,170 to €3,218
- Tax, wage and social debts -€3,026
down €3,026 (-14.0%), from €21,649 to €18,623
of which Remuneration and social security: -€3,749
- Gross operating margin +€20,023
up €20,023 (+65.0%), from €30,789 to €50,811
- Staff costs +€11,425
new in 2024: €11,425
- Depreciation +€4,209
up €4,209 (+28.3%), from €14,857 to €19,066
- Other operating charges -€1,158
down €1,158 (-64.5%), from €1,796 to €638
- Financial charges -€815
down €815 (-34.8%), from €2,344 to €1,529
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 | €86,930 | €71,867 | -€15,063 | -17.3% |
| Fixed assets | 21/28 | €73,787 | €55,537 | -€18,249 | -24.7% |
| Tangible fixed assets | 22/27 | €70,787 | €52,215 | -€18,571 | -26.2% |
| Land and buildings | 22 | €15,937 | €13,996 | -€1,941 | -12.2% |
| Plant, machinery and equipment | 23 | €49,822 | €36,767 | -€13,055 | -26.2% |
| Furniture and vehicles | 24 | €5,028 | €1,453 | -€3,576 | -71.1% |
| Financial fixed assets | 28 | €3,000 | €3,322 | +€322 | +10.7% |
| Current assets | 29/58 | €13,143 | €16,330 | +€3,186 | +24.2% |
| Amounts receivable within one year | 40/41 | €1,119 | €1,757 | +€638 | +57.1% |
| Trade receivables | 40 | €924 | €1,479 | +€555 | +60.0% |
| Other amounts receivable | 41 | €194 | €278 | +€84 | +43.1% |
| Cash at bank and in hand | 54/58 | €11,436 | €14,317 | +€2,881 | +25.2% |
| Deferred charges and accrued income | 490/1 | €588 | €256 | -€333 | -56.6% |
| Total equity and liabilities | 10/49 | €86,930 | €71,867 | -€15,063 | -17.3% |
| Equity | 10/15 | -€11,718 | €6,786 | +€18,504 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,718 | -€8,214 | +€18,504 | +69.3% |
| Amounts payable | 17/49 | €98,648 | €65,080 | -€33,567 | -34.0% |
| Amounts payable after more than one year | 17 | €43,239 | €34,029 | -€9,211 | -21.3% |
| Financial debts | 170/4 | €43,239 | €34,029 | -€9,211 | -21.3% |
| Amounts payable within one year | 42/48 | €55,408 | €31,052 | -€24,357 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €26,589 | €9,211 | -€17,378 | -65.4% |
| Trade debts | 44 | €7,170 | €3,218 | -€3,952 | -55.1% |
| Suppliers | 440/4 | €7,170 | €3,218 | -€3,952 | -55.1% |
| Taxes, remuneration and social security | 45 | €21,649 | €18,623 | -€3,026 | -14.0% |
| Taxes | 450/3 | €6,499 | €7,223 | +€723 | +11.1% |
| Remuneration and social security | 454/9 | €15,150 | €11,401 | -€3,749 | -24.7% |
| Remuneration, social security and pensions | 62 | - | €11,425 | +€11,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,857 | €19,066 | +€4,209 | +28.3% |
| Other operating charges | 640/8 | €1,796 | €638 | -€1,158 | -64.5% |
| Gross operating margin | 9900 | €30,789 | €50,811 | +€20,023 | +65.0% |
| Operating profit (loss) | 9901 | €14,136 | €19,682 | +€5,547 | +39.2% |
| Financial income | 75/76B | €76 | €351 | +€275 | +364.0% |
| Recurring financial income | 75 | €76 | €351 | +€275 | +364.0% |
| Financial charges | 65/66B | €2,344 | €1,529 | -€815 | -34.8% |
| Recurring financial charges | 65 | €2,344 | €1,529 | -€815 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €11,868 | €18,504 | +€6,636 | +55.9% |
| Profit (loss) for the period | 9904 | €11,868 | €18,504 | +€6,636 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,868 | €18,504 | +€6,636 | +55.9% |
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 8 October 2026 via checked.be.