VerKocht: 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.
VerKocht
Largest movements
- Receivables within one year -€27,482
down €27,482 (-41.9%), from €65,657 to €38,175
of which Trade receivables: -€28,694
- Deferred charges and accrued income +€6,328
new in 2025: €6,328
- Cash +€5,927
up €5,927 (+12.6%), from €46,984 to €52,912
mainly Net result for the year (+€45,935) and Other debts (+€40,000)
- Tangible fixed assets -€2,722
down €2,722 (-4.9%), from €55,917 to €53,194
of which Other tangible fixed assets: -€1,552
- Profit (loss) carried forward -€75,699
no longer reported in 2025 (was €75,699)
- Other debts +€40,000
up €40,000 (+66.7%), from €60,000 to €100,000
- Reserves +€21,634
up €21,634 (+1,163%), from €1,860 to €23,494
- Tax, wage and social debts -€8,926
down €8,926 (-54.5%), from €16,390 to €7,464
of which Taxes: -€8,972
- Trade debts +€5,042
up €5,042 (+218%), from €2,311 to €7,353
- Gross operating margin -€42,354
down €42,354 (-39.6%), from €106,937 to €64,583
- Taxes -€12,247
down €12,247 (-51.6%), from €23,721 to €11,474
- Financial charges +€1,756
up €1,756 (+326%), from €538 to €2,294
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.
Derived cash bridge
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 | €174,859 | €156,910 | -€17,949 | -10.3% |
| Fixed assets | 21/28 | €62,218 | €59,495 | -€2,722 | -4.4% |
| Tangible fixed assets | 22/27 | €55,917 | €53,194 | -€2,722 | -4.9% |
| Land and buildings | 22 | €37,335 | €36,681 | -€655 | -1.8% |
| Plant, machinery and equipment | 23 | €1,295 | €949 | -€345 | -26.7% |
| Furniture and vehicles | 24 | €4,990 | €4,820 | -€170 | -3.4% |
| Other tangible fixed assets | 26 | €12,296 | €10,744 | -€1,552 | -12.6% |
| Financial fixed assets | 28 | €6,301 | €6,301 | = | 0.0% |
| Current assets | 29/58 | €112,641 | €97,415 | -€15,227 | -13.5% |
| Amounts receivable within one year | 40/41 | €65,657 | €38,175 | -€27,482 | -41.9% |
| Trade receivables | 40 | €64,576 | €35,882 | -€28,694 | -44.4% |
| Other amounts receivable | 41 | €1,081 | €2,293 | +€1,212 | +112% |
| Cash at bank and in hand | 54/58 | €46,984 | €52,912 | +€5,927 | +12.6% |
| Deferred charges and accrued income | 490/1 | - | €6,328 | +€6,328 | |
| Total equity and liabilities | 10/49 | €174,859 | €156,910 | -€17,949 | -10.3% |
| Equity | 10/15 | €96,159 | €42,094 | -€54,065 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €23,494 | +€21,634 | +1,163% |
| Distributable reserves | 133 | €1,860 | €23,494 | +€21,634 | +1,163% |
| Profit (loss) carried forward | 14 | €75,699 | - | -€75,699 | |
| Amounts payable | 17/49 | €78,700 | €114,817 | +€36,116 | +45.9% |
| Amounts payable within one year | 42/48 | €78,700 | €114,817 | +€36,116 | +45.9% |
| Trade debts | 44 | €2,311 | €7,353 | +€5,042 | +218% |
| Suppliers | 440/4 | €2,311 | €7,353 | +€5,042 | +218% |
| Taxes, remuneration and social security | 45 | €16,390 | €7,464 | -€8,926 | -54.5% |
| Taxes | 450/3 | €13,205 | €4,234 | -€8,972 | -67.9% |
| Remuneration and social security | 454/9 | €3,184 | €3,230 | +€45 | +1.4% |
| Other amounts payable | 47/48 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,027 | €3,979 | -€49 | -1.2% |
| Other operating charges | 640/8 | €1,172 | €1,004 | -€168 | -14.3% |
| Gross operating margin | 9900 | €106,937 | €64,583 | -€42,354 | -39.6% |
| Operating profit (loss) | 9901 | €101,737 | €59,600 | -€42,137 | -41.4% |
| Financial income | 75/76B | €308 | €102 | -€205 | -66.8% |
| Recurring financial income | 75 | €308 | €102 | -€205 | -66.8% |
| Financial charges | 65/66B | €538 | €2,294 | +€1,756 | +326% |
| Recurring financial charges | 65 | €538 | €2,294 | +€1,756 | +326% |
| Profit (loss) for the period before taxes | 9903 | €101,507 | €57,409 | -€44,098 | -43.4% |
| Income taxes | 67/77 | €23,721 | €11,474 | -€12,247 | -51.6% |
| Profit (loss) for the period | 9904 | €77,786 | €45,935 | -€31,851 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,786 | €45,935 | -€31,851 | -40.9% |
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 27 October 2026 via checked.be.