Verleyen Consulting: 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.
Verleyen Consulting
Largest movements
- Cash +€12,562
up €12,562 (+33.6%), from €37,413 to €49,975
mainly Other debts (+€46,492) and Net result for the year (+€29,909)
- Receivables within one year -€12,045
down €12,045 (-79.5%), from €15,146 to €3,101
of which Trade receivables: -€13,000
- Tangible fixed assets -€1,685
down €1,685 (-31.0%), from €5,440 to €3,755
of which Furniture and vehicles: -€1,085
- Deferred charges and accrued income -€592
down €592 (-81.0%), from €731 to €139
- Reserves -€47,091
down €47,091 (-96.6%), from €48,769 to €1,678
- Other debts +€46,492
up €46,492 (+4,004%), from €1,161 to €47,653
- Tax, wage and social debts -€3,635
no longer reported in 2025 (was €3,635)
- Trade debts +€2,663
up €2,663 (+135%), from €1,976 to €4,639
- Gross operating margin +€31,447
up €31,447 (+252%), from €12,481 to €43,928
- Taxes +€6,634
up €6,634 (+183%), from €3,635 to €10,269
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 | €58,730 | €56,970 | -€1,760 | -3.0% |
| Fixed assets | 21/28 | €5,440 | €3,755 | -€1,685 | -31.0% |
| Tangible fixed assets | 22/27 | €5,440 | €3,755 | -€1,685 | -31.0% |
| Furniture and vehicles | 24 | €3,119 | €2,034 | -€1,085 | -34.8% |
| Other tangible fixed assets | 26 | €2,321 | €1,721 | -€600 | -25.9% |
| Current assets | 29/58 | €53,290 | €53,215 | -€75 | -0.1% |
| Amounts receivable within one year | 40/41 | €15,146 | €3,101 | -€12,045 | -79.5% |
| Trade receivables | 40 | €13,000 | - | -€13,000 | |
| Other amounts receivable | 41 | €2,146 | €3,101 | +€955 | +44.5% |
| Cash at bank and in hand | 54/58 | €37,413 | €49,975 | +€12,562 | +33.6% |
| Deferred charges and accrued income | 490/1 | €731 | €139 | -€592 | -81.0% |
| Total equity and liabilities | 10/49 | €58,730 | €56,970 | -€1,760 | -3.0% |
| Equity | 10/15 | €51,769 | €4,678 | -€47,091 | -91.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,769 | €1,678 | -€47,091 | -96.6% |
| Distributable reserves | 133 | €48,769 | €1,678 | -€47,091 | -96.6% |
| Amounts payable | 17/49 | €6,961 | €52,292 | +€45,331 | +651% |
| Amounts payable within one year | 42/48 | €6,961 | €52,292 | +€45,331 | +651% |
| Financial debts | 43 | €189 | - | -€189 | |
| Credit institutions | 430/8 | €189 | - | -€189 | |
| Trade debts | 44 | €1,976 | €4,639 | +€2,663 | +135% |
| Suppliers | 440/4 | €1,976 | €4,639 | +€2,663 | +135% |
| Taxes, remuneration and social security | 45 | €3,635 | - | -€3,635 | |
| Taxes | 450/3 | €3,635 | - | -€3,635 | |
| Other amounts payable | 47/48 | €1,161 | €47,653 | +€46,492 | +4,004% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,860 | €3,223 | +€363 | +12.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €12,481 | €43,928 | +€31,447 | +252% |
| Operating profit (loss) | 9901 | €9,621 | €40,305 | +€30,684 | +319% |
| Financial income | 75/76B | €71 | €3 | -€68 | -95.8% |
| Recurring financial income | 75 | €71 | €3 | -€68 | -95.8% |
| Financial charges | 65/66B | €401 | €130 | -€271 | -67.6% |
| Recurring financial charges | 65 | €401 | €130 | -€271 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €9,291 | €40,178 | +€30,887 | +332% |
| Income taxes | 67/77 | €3,635 | €10,269 | +€6,634 | +183% |
| Profit (loss) for the period | 9904 | €5,656 | €29,909 | +€24,253 | +429% |
| Profit (loss) for the period to be appropriated | 9905 | €5,656 | €29,909 | +€24,253 | +429% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.