Verk Consulting: what changed
Verk Consulting
Largest movements
- Cash -€26,024
down €26,024 (-60.2%), from €43,260 to €17,236
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€10,382)
- Receivables within one year +€10,382
up €10,382 (+34.5%), from €30,070 to €40,453
of which Trade receivables: +€9,908
- Financial fixed assets +€3,555
new in 2025: €3,555
- Accrued charges and deferred income -€8,198
down €8,198 (-82.3%), from €9,958 to €1,760
- Other debts -€8,000
down €8,000 (-16.7%), from €48,000 to €40,000
- Profit (loss) carried forward +€4,944
up €4,944 (+78.7%), from €6,280 to €11,224
- Tax, wage and social debts -€3,646
down €3,646 (-47.2%), from €7,732 to €4,086
of which Taxes: -€2,646
- Trade debts +€2,389
new in 2025: €2,389
- Gross operating margin +€4,169
up €4,169 (+7.1%), from €58,440 to €62,608
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,470 | €61,959 | -€12,511 | -16.8% |
| Fixed assets | 21/28 | €1,140 | €4,223 | +€3,083 | +270% |
| Tangible fixed assets | 22/27 | €1,140 | €668 | -€472 | -41.4% |
| Plant, machinery and equipment | 23 | €1,140 | €668 | -€472 | -41.4% |
| Financial fixed assets | 28 | - | €3,555 | +€3,555 | |
| Current assets | 29/58 | €73,330 | €57,736 | -€15,594 | -21.3% |
| Amounts receivable within one year | 40/41 | €30,070 | €40,453 | +€10,382 | +34.5% |
| Trade receivables | 40 | €17,385 | €27,294 | +€9,908 | +57.0% |
| Other amounts receivable | 41 | €12,685 | €13,159 | +€474 | +3.7% |
| Cash at bank and in hand | 54/58 | €43,260 | €17,236 | -€26,024 | -60.2% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €74,470 | €61,959 | -€12,511 | -16.8% |
| Equity | 10/15 | €8,780 | €13,724 | +€4,944 | +56.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,280 | €11,224 | +€4,944 | +78.7% |
| Amounts payable | 17/49 | €65,690 | €48,235 | -€17,455 | -26.6% |
| Amounts payable within one year | 42/48 | €55,732 | €46,475 | -€9,256 | -16.6% |
| Trade debts | 44 | - | €2,389 | +€2,389 | |
| Suppliers | 440/4 | - | €2,389 | +€2,389 | |
| Taxes, remuneration and social security | 45 | €7,732 | €4,086 | -€3,646 | -47.2% |
| Taxes | 450/3 | €6,732 | €4,086 | -€2,646 | -39.3% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €48,000 | €40,000 | -€8,000 | -16.7% |
| Accrued charges and deferred income | 492/3 | €9,958 | €1,760 | -€8,198 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €472 | -€212 | -31.0% |
| Other operating charges | 640/8 | €893 | €1,228 | +€335 | +37.5% |
| Gross operating margin | 9900 | €58,440 | €62,608 | +€4,169 | +7.1% |
| Operating profit (loss) | 9901 | €56,862 | €60,908 | +€4,045 | +7.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,119 | €3,750 | -€369 | -9.0% |
| Recurring financial charges | 65 | €4,119 | €3,750 | -€369 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €52,744 | €57,161 | +€4,417 | +8.4% |
| Income taxes | 67/77 | €12,428 | €12,217 | -€211 | -1.7% |
| Profit (loss) for the period | 9904 | €40,315 | €44,944 | +€4,628 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,315 | €44,944 | +€4,628 | +11.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.