Verleye R: 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.
Verleye R
Largest movements
- Cash +€18,736
up €18,736 (+19.7%), from €94,947 to €113,684
mainly Net result for the year (+€41,595) and Depreciation (+€32,613)
- Tangible fixed assets +€9,699
up €9,699 (+8.6%), from €112,167 to €121,866
of which Furniture and vehicles: +€22,928
- Reserves +€41,595
up €41,595 (+32.1%), from €129,518 to €171,113
- Trade debts -€13,527
down €13,527 (-89.4%), from €15,126 to €1,599
- Debts after one year -€11,232
down €11,232 (-33.4%), from €33,632 to €22,400
- Tax, wage and social debts +€7,649
up €7,649 (+46.1%), from €16,598 to €24,247
- Other debts +€6,814
up €6,814 (+60.0%), from €11,356 to €18,171
- Gross operating margin +€25,888
up €25,888 (+32.5%), from €79,709 to €105,597
- Depreciation +€5,977
up €5,977 (+22.4%), from €26,636 to €32,613
- Other operating charges +€5,235
up €5,235 (+45.0%), from €11,624 to €16,859
- Taxes +€3,672
up €3,672 (+47.7%), from €7,695 to €11,367
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 | €232,461 | €262,498 | +€30,037 | +12.9% |
| Fixed assets | 21/28 | €112,167 | €121,866 | +€9,699 | +8.6% |
| Tangible fixed assets | 22/27 | €112,167 | €121,866 | +€9,699 | +8.6% |
| Plant, machinery and equipment | 23 | €637 | €2,570 | +€1,934 | +304% |
| Furniture and vehicles | 24 | €58,464 | €81,391 | +€22,928 | +39.2% |
| Leasing and similar rights | 25 | €53,067 | €37,905 | -€15,162 | -28.6% |
| Current assets | 29/58 | €120,294 | €140,631 | +€20,337 | +16.9% |
| Amounts receivable within one year | 40/41 | €25,347 | €26,948 | +€1,601 | +6.3% |
| Trade receivables | 40 | €25,347 | €26,948 | +€1,601 | +6.3% |
| Cash at bank and in hand | 54/58 | €94,947 | €113,684 | +€18,736 | +19.7% |
| Total equity and liabilities | 10/49 | €232,461 | €262,498 | +€30,037 | +12.9% |
| Equity | 10/15 | €144,518 | €186,113 | +€41,595 | +28.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €129,518 | €171,113 | +€41,595 | +32.1% |
| Distributable reserves | 133 | €129,518 | €171,113 | +€41,595 | +32.1% |
| Amounts payable | 17/49 | €87,943 | €76,385 | -€11,558 | -13.1% |
| Amounts payable after more than one year | 17 | €33,632 | €22,400 | -€11,232 | -33.4% |
| Financial debts | 170/4 | €33,632 | €22,400 | -€11,232 | -33.4% |
| Amounts payable within one year | 42/48 | €54,312 | €53,985 | -€326 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €11,232 | €9,969 | -€1,263 | -11.2% |
| Trade debts | 44 | €15,126 | €1,599 | -€13,527 | -89.4% |
| Suppliers | 440/4 | €15,126 | €1,599 | -€13,527 | -89.4% |
| Taxes, remuneration and social security | 45 | €16,598 | €24,247 | +€7,649 | +46.1% |
| Taxes | 450/3 | €16,598 | €24,247 | +€7,649 | +46.1% |
| Other amounts payable | 47/48 | €11,356 | €18,171 | +€6,814 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,636 | €32,613 | +€5,977 | +22.4% |
| Other operating charges | 640/8 | €11,624 | €16,859 | +€5,235 | +45.0% |
| Non-recurring operating charges | 66A | - | €753 | +€753 | |
| Gross operating margin | 9900 | €79,709 | €105,597 | +€25,888 | +32.5% |
| Operating profit (loss) | 9901 | €41,450 | €55,372 | +€13,922 | +33.6% |
| Financial charges | 65/66B | €3,218 | €2,410 | -€808 | -25.1% |
| Recurring financial charges | 65 | €3,218 | €2,410 | -€808 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €38,231 | €52,962 | +€14,731 | +38.5% |
| Income taxes | 67/77 | €7,695 | €11,367 | +€3,672 | +47.7% |
| Profit (loss) for the period | 9904 | €30,536 | €41,595 | +€11,059 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,536 | €41,595 | +€11,059 | +36.2% |
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 25 October 2026 via checked.be.