VERKA: 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.
VERKA
Largest movements
- Tangible fixed assets -€4,862
down €4,862 (-3.8%), from €127,292 to €122,430
of which Land and buildings: -€4,466
- Profit (loss) carried forward -€11,491
down €11,491 (-15.9%), from -€72,371 to -€83,862
- Other debts +€7,204
up €7,204 (+71.6%), from €10,063 to €17,267
- Other operating charges +€5,345
up €5,345 (+125.0%), from €4,276 to €9,621
- Depreciation -€2,255
down €2,255 (-31.7%), from €7,117 to €4,862
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 | €127,348 | €122,432 | -€4,916 | -3.9% |
| Fixed assets | 21/28 | €127,292 | €122,430 | -€4,862 | -3.8% |
| Tangible fixed assets | 22/27 | €127,292 | €122,430 | -€4,862 | -3.8% |
| Land and buildings | 22 | €125,656 | €121,190 | -€4,466 | -3.6% |
| Plant, machinery and equipment | 23 | €1,636 | €1,240 | -€396 | -24.2% |
| Current assets | 29/58 | €56 | €2 | -€54 | -96.4% |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Deferred charges and accrued income | 490/1 | €56 | - | -€56 | |
| Total equity and liabilities | 10/49 | €127,348 | €122,432 | -€4,916 | -3.9% |
| Equity | 10/15 | €5,715 | -€5,776 | -€11,491 | |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,371 | -€83,862 | -€11,491 | -15.9% |
| Amounts payable | 17/49 | €121,633 | €128,208 | +€6,575 | +5.4% |
| Amounts payable after more than one year | 17 | €102,000 | €102,000 | = | 0.0% |
| Other amounts payable | 178/9 | €102,000 | €102,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,633 | €26,208 | +€6,575 | +33.5% |
| Trade debts | 44 | €9,424 | €8,795 | -€629 | -6.7% |
| Suppliers | 440/4 | €9,424 | €8,795 | -€629 | -6.7% |
| Taxes, remuneration and social security | 45 | €146 | €146 | = | 0.0% |
| Taxes | 450/3 | €146 | €146 | = | 0.0% |
| Other amounts payable | 47/48 | €10,063 | €17,267 | +€7,204 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,117 | €4,862 | -€2,255 | -31.7% |
| Other operating charges | 640/8 | €4,276 | €9,621 | +€5,345 | +125.0% |
| Operating profit (loss) | 9901 | -€11,393 | -€14,483 | -€3,090 | -27.1% |
| Financial income | 75/76B | €3,269 | €3,267 | -€2 | -0.1% |
| Recurring financial income | 75 | €3,269 | €3,267 | -€2 | -0.1% |
| Non-recurring financial income | 76B | €3,269 | €3,267 | -€2 | -0.1% |
| Financial charges | 65/66B | €209 | €275 | +€66 | +31.6% |
| Recurring financial charges | 65 | €209 | €275 | +€66 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,333 | -€11,491 | -€3,158 | -37.9% |
| Profit (loss) for the period | 9904 | -€8,333 | -€11,491 | -€3,158 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,333 | -€11,491 | -€3,158 | -37.9% |
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 30 September 2026 via checked.be.