VERLAMMT: 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.
VERLAMMT
Largest movements
- Cash +€6,905
up €6,905 (+165%), from €4,190 to €11,094
mainly Other debts (+€46,249) and Depreciation (+€9,333)
- Stocks and contracts +€5,700
up €5,700, from €0 to €5,700
- Deferred charges and accrued income +€1,613
up €1,613 (+422%), from €383 to €1,996
- Tangible fixed assets -€1,453
down €1,453 (-5.4%), from €26,900 to €25,446
of which Other tangible fixed assets: -€6,895
- Receivables within one year -€1,037
down €1,037 (-32.5%), from €3,192 to €2,155
of which Trade receivables: -€2,411
- Profit (loss) carried forward -€46,417
down €46,417 (-274%), from -€16,916 to -€63,333
- Other debts +€46,249
up €46,249 (+256%), from €18,041 to €64,290
- Tax, wage and social debts +€8,010
up €8,010 (+448%), from €1,786 to €9,796
of which Remuneration and social security: +€6,072
- Trade debts +€3,813
up €3,813 (+61.7%), from €6,180 to €9,992
- Staff costs +€89,048
up €89,048 (+2,993%), from €2,975 to €92,023
- Gross operating margin +€48,794
up €48,794 (+518%), from €9,411 to €58,205
- Depreciation +€1,392
up €1,392 (+17.5%), from €7,941 to €9,333
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 | €42,164 | €53,892 | +€11,727 | +27.8% |
| Fixed assets | 21/28 | €34,400 | €32,946 | -€1,453 | -4.2% |
| Tangible fixed assets | 22/27 | €26,900 | €25,446 | -€1,453 | -5.4% |
| Plant, machinery and equipment | 23 | - | €6,339 | +€6,339 | |
| Furniture and vehicles | 24 | €1,617 | €720 | -€896 | -55.4% |
| Other tangible fixed assets | 26 | €25,283 | €18,388 | -€6,895 | -27.3% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €7,764 | €20,945 | +€13,181 | +170% |
| Stocks and contracts in progress | 3 | €0 | €5,700 | +€5,700 | |
| Stocks | 30/36 | €0 | €5,700 | +€5,700 | |
| Amounts receivable within one year | 40/41 | €3,192 | €2,155 | -€1,037 | -32.5% |
| Trade receivables | 40 | €3,192 | €781 | -€2,411 | -75.5% |
| Other amounts receivable | 41 | - | €1,374 | +€1,374 | |
| Cash at bank and in hand | 54/58 | €4,190 | €11,094 | +€6,905 | +165% |
| Deferred charges and accrued income | 490/1 | €383 | €1,996 | +€1,613 | +422% |
| Total equity and liabilities | 10/49 | €42,164 | €53,892 | +€11,727 | +27.8% |
| Equity | 10/15 | €13,084 | -€33,333 | -€46,417 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,916 | -€63,333 | -€46,417 | -274% |
| Amounts payable | 17/49 | €29,081 | €87,225 | +€58,145 | +200% |
| Amounts payable within one year | 42/48 | €26,007 | €84,078 | +€58,072 | +223% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,180 | €9,992 | +€3,813 | +61.7% |
| Suppliers | 440/4 | €6,180 | €9,992 | +€3,813 | +61.7% |
| Taxes, remuneration and social security | 45 | €1,786 | €9,796 | +€8,010 | +448% |
| Taxes | 450/3 | €1,786 | €3,725 | +€1,939 | +109% |
| Remuneration and social security | 454/9 | - | €6,072 | +€6,072 | |
| Other amounts payable | 47/48 | €18,041 | €64,290 | +€46,249 | +256% |
| Accrued charges and deferred income | 492/3 | €3,074 | €3,147 | +€73 | +2.4% |
| Remuneration, social security and pensions | 62 | €2,975 | €92,023 | +€89,048 | +2,993% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,941 | €9,333 | +€1,392 | +17.5% |
| Other operating charges | 640/8 | €943 | €1,115 | +€172 | +18.3% |
| Gross operating margin | 9900 | €9,411 | €58,205 | +€48,794 | +518% |
| Operating profit (loss) | 9901 | -€2,449 | -€44,267 | -€41,818 | -1,708% |
| Financial income | 75/76B | €667 | €88 | -€579 | -86.8% |
| Recurring financial income | 75 | €667 | €88 | -€579 | -86.8% |
| Financial charges | 65/66B | €1,736 | €2,239 | +€502 | +28.9% |
| Recurring financial charges | 65 | €1,736 | €2,239 | +€502 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,518 | -€46,417 | -€42,899 | -1,219% |
| Profit (loss) for the period | 9904 | -€3,518 | -€46,417 | -€42,899 | -1,219% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,518 | -€46,417 | -€42,899 | -1,219% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.