VERKOUILLE & PARTNERS: what changed
What changed
VERKOUILLE & PARTNERS
NACE 68.321, Property management for co-owned buildings (syndics)
filed annual accounts (NBB)
Net result for the year
-€272,489
2024 · -€1,177-€271,312
Equity
€625,278
2024 · €897,767-€272,489
Cash
€2,975
2024 · €0+€2,975
Balance sheet total
€1.8m
2024 · €2.0m-€273,781
Largest movements
Assets
- Receivables after one year -€150,000
down €150,000 (-100%), from €150,000 to €0
- Tangible fixed assets -€84,764
down €84,764 (-5.0%), from €1.7m to €1.6m
of which Land and buildings: -€82,525
- Receivables within one year -€41,102
down €41,102 (-22.1%), from €186,329 to €145,228
of which Trade receivables: -€37,092
Equity and liabilities
- Debts after one year +€345,606
up €345,606 (+64.3%), from €537,861 to €883,468
- Other debts -€273,387
down €273,387 (-65.9%), from €414,581 to €141,194
- Profit (loss) carried forward -€270,824
down €270,824 (-72.5%), from -€373,370 to -€644,194
- Current portion of long-term debt -€64,250
down €64,250 (-41.2%), from €156,056 to €91,806
Income statement
- Financial charges +€211,811
up €211,811 (+789%), from €26,860 to €238,672
of which Non-recurring financial charges: +€171,376
- Gross operating margin -€136,707
down €136,707 (-69.5%), from €196,598 to €59,891
- Depreciation -€84,171
down €84,171 (-49.8%), from €168,934 to €84,764
- Other operating charges +€6,958
up €6,958 (+258%), from €2,699 to €9,656
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.
Result 2024
-€1,177
Gross operating margin
-€136,707
Depreciation
+€84,171
Other operating charges
-€6,958
Financial income
-€0
Financial charges
-€211,811
Taxes
-€7
Result 2025
-€272,489
raises the resultlowers the result
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.
From operations
-€277,888
Investment
€0
Financing
+€280,863
Cash 2024
€0
From operations (derived)
-€277,888
Net result for the year
-€272,489
Depreciation
+€84,764
Receivables after one year
+€150,000
Receivables within one year
+€41,102
Deferred charges and accrued income
+€891
Provisions
-€852
Trade debts
-€1,683
Tax, wage and social debts
-€6,233
Other debts
-€273,387
Financing
+€280,863
Debts after one year
+€345,606
Current portion of long-term debt
-€64,250
Short-term financial debts
-€493
Cash 2025
€2,975
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,029,883 | €1,756,102 | -€273,781 | -13.5% |
| Fixed assets | 21/28 | €1,692,663 | €1,607,900 | -€84,764 | -5.0% |
| Tangible fixed assets | 22/27 | €1,691,913 | €1,607,150 | -€84,764 | -5.0% |
| Land and buildings | 22 | €1,689,675 | €1,607,150 | -€82,525 | -4.9% |
| Plant, machinery and equipment | 23 | €2,238 | - | -€2,238 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €337,220 | €148,202 | -€189,017 | -56.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100% |
| Amounts receivable within one year | 40/41 | €186,329 | €145,228 | -€41,102 | -22.1% |
| Trade receivables | 40 | €182,129 | €145,037 | -€37,092 | -20.4% |
| Other amounts receivable | 41 | €4,200 | €190 | -€4,010 | -95.5% |
| Cash at bank and in hand | 54/58 | €0 | €2,975 | +€2,975 | |
| Deferred charges and accrued income | 490/1 | €891 | €0 | -€891 | -100% |
| Total equity and liabilities | 10/49 | €2,029,883 | €1,756,102 | -€273,781 | -13.5% |
| Equity | 10/15 | €897,767 | €625,278 | -€272,489 | -30.4% |
| Contributions | 10/11 | €1,259,400 | €1,259,400 | = | 0.0% |
| Reserves | 13 | €11,737 | €10,072 | -€1,665 | -14.2% |
| Tax-exempt reserves | 132 | €11,737 | €10,072 | -€1,665 | -14.2% |
| Profit (loss) carried forward | 14 | -€373,370 | -€644,194 | -€270,824 | -72.5% |
| Provisions and deferred taxes | 16 | €6,054 | €5,202 | -€852 | -14.1% |
| Deferred taxes | 168 | €6,054 | €5,202 | -€852 | -14.1% |
| Amounts payable | 17/49 | €1,126,062 | €1,125,622 | -€440 | 0.0% |
| Amounts payable after more than one year | 17 | €537,861 | €883,468 | +€345,606 | +64.3% |
| Financial debts | 170/4 | €537,861 | €883,468 | +€345,606 | +64.3% |
| Amounts payable within one year | 42/48 | €588,201 | €242,155 | -€346,046 | -58.8% |
| Current portion of amounts payable after more than one year | 42 | €156,056 | €91,806 | -€64,250 | -41.2% |
| Financial debts | 43 | €493 | €0 | -€493 | -100% |
| Credit institutions | 430/8 | €493 | €0 | -€493 | -100% |
| Trade debts | 44 | €10,696 | €9,013 | -€1,683 | -15.7% |
| Suppliers | 440/4 | €10,696 | €9,013 | -€1,683 | -15.7% |
| Taxes, remuneration and social security | 45 | €6,374 | €141 | -€6,233 | -97.8% |
| Taxes | 450/3 | €6,374 | €141 | -€6,233 | -97.8% |
| Other amounts payable | 47/48 | €414,581 | €141,194 | -€273,387 | -65.9% |
| Non-recurring operating income | 76A | - | €16,239 | +€16,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,934 | €84,764 | -€84,171 | -49.8% |
| Other operating charges | 640/8 | €2,699 | €9,656 | +€6,958 | +258% |
| Gross operating margin | 9900 | €196,598 | €59,891 | -€136,707 | -69.5% |
| Operating profit (loss) | 9901 | €24,965 | -€34,529 | -€59,494 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -24.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -24.5% |
| Financial charges | 65/66B | €26,860 | €238,672 | +€211,811 | +789% |
| Recurring financial charges | 65 | €24,036 | €64,472 | +€40,436 | +168% |
| Non-recurring financial charges | 66B | €2,824 | €174,200 | +€171,376 | +6,068% |
| Profit (loss) for the period before taxes | 9903 | -€1,895 | -€273,200 | -€271,305 | -14,321% |
| Transfer from deferred taxes | 780 | €852 | €852 | = | 0.0% |
| Income taxes | 67/77 | €134 | €141 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | -€1,177 | -€272,489 | -€271,312 | -23,060% |
| Transfer from tax-exempt reserves | 789 | €1,665 | €1,665 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €489 | -€270,824 | -€271,312 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.