VERKAM: 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.
VERKAM
Largest movements
- Cash +€43,789
new in 2025: €43,789
mainly Net result for the year (+€27,384) and Receivables within one year (+€15,868)
- Receivables within one year -€15,868
down €15,868 (-94.2%), from €16,839 to €971
of which Other amounts receivable: -€14,929
- Tangible fixed assets -€6,560
down €6,560 (-70.0%), from €9,373 to €2,813
of which Furniture and vehicles: -€6,087
- Deferred charges and accrued income +€3,411
up €3,411 (+40.0%), from €8,530 to €11,941
- Profit (loss) carried forward +€27,384
up €27,384, from -€20,807 to €6,577
- Other debts -€10,536
down €10,536 (-40.2%), from €26,222 to €15,686
- Tax, wage and social debts +€7,467
up €7,467 (+5937.7%), from €126 to €7,593
of which Taxes: +€3,806
- Gross operating margin +€51,374
up €51,374, from -€14,973 to €36,400
- Taxes +€3,807
up €3,807 (+3030.9%), from €126 to €3,932
- Depreciation -€576
down €576 (-8.1%), from €7,136 to €6,560
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 | €92,742 | €117,513 | +€24,771 | +26.7% |
| Fixed assets | 21/28 | €9,373 | €2,813 | -€6,560 | -70.0% |
| Tangible fixed assets | 22/27 | €9,373 | €2,813 | -€6,560 | -70.0% |
| Furniture and vehicles | 24 | €7,637 | €1,550 | -€6,087 | -79.7% |
| Other tangible fixed assets | 26 | €1,736 | €1,263 | -€473 | -27.3% |
| Current assets | 29/58 | €83,369 | €114,700 | +€31,332 | +37.6% |
| Amounts receivable after more than one year | 29 | €58,000 | €58,000 | = | 0.0% |
| Other amounts receivable | 291 | €58,000 | €58,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,839 | €971 | -€15,868 | -94.2% |
| Trade receivables | 40 | €971 | €32 | -€939 | -96.7% |
| Other amounts receivable | 41 | €15,868 | €939 | -€14,929 | -94.1% |
| Cash at bank and in hand | 54/58 | - | €43,789 | +€43,789 | |
| Deferred charges and accrued income | 490/1 | €8,530 | €11,941 | +€3,411 | +40.0% |
| Total equity and liabilities | 10/49 | €92,742 | €117,513 | +€24,771 | +26.7% |
| Equity | 10/15 | €65,848 | €93,232 | +€27,384 | +41.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €83,655 | €83,655 | = | 0.0% |
| Distributable reserves | 133 | €83,655 | €83,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,807 | €6,577 | +€27,384 | |
| Amounts payable | 17/49 | €26,894 | €24,281 | -€2,613 | -9.7% |
| Amounts payable within one year | 42/48 | €26,888 | €24,281 | -€2,606 | -9.7% |
| Trade debts | 44 | €540 | €1,002 | +€462 | +85.6% |
| Suppliers | 440/4 | €540 | €1,002 | +€462 | +85.6% |
| Taxes, remuneration and social security | 45 | €126 | €7,593 | +€7,467 | +5937.7% |
| Taxes | 450/3 | €126 | €3,932 | +€3,806 | +3026.7% |
| Remuneration and social security | 454/9 | - | €3,661 | +€3,661 | |
| Other amounts payable | 47/48 | €26,222 | €15,686 | -€10,536 | -40.2% |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,136 | €6,560 | -€576 | -8.1% |
| Gross operating margin | 9900 | -€14,973 | €36,400 | +€51,374 | |
| Operating profit (loss) | 9901 | -€22,109 | €29,840 | +€51,949 | |
| Financial income | 75/76B | €1,583 | €1,650 | +€67 | +4.2% |
| Recurring financial income | 75 | €1,583 | €1,650 | +€67 | +4.2% |
| Financial charges | 65/66B | €156 | €175 | +€19 | +11.9% |
| Recurring financial charges | 65 | €126 | €150 | +€24 | +18.7% |
| Non-recurring financial charges | 66B | €30 | €25 | -€5 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,682 | €31,316 | +€51,998 | |
| Income taxes | 67/77 | €126 | €3,932 | +€3,807 | +3030.9% |
| Profit (loss) for the period | 9904 | -€20,807 | €27,384 | +€48,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,807 | €27,384 | +€48,191 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.