VERLEYSEN - PARTNERS: 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.
VERLEYSEN - PARTNERS
Largest movements
- Cash +€3,513
up €3,513 (+72.0%), from €4,881 to €8,394
mainly Net result for the year (+€7,764) and Depreciation (+€1,259)
- Tangible fixed assets -€1,259
down €1,259 (-56.3%), from €2,235 to €976
of which Furniture and vehicles: -€889
- Profit (loss) carried forward +€7,764
up €7,764 (+15.3%), from €50,607 to €58,371
- Tax, wage and social debts -€3,973
down €3,973 (-23.4%), from €16,959 to €12,986
- Trade debts -€1,778
no longer reported in 2025 (was €1,778)
- Gross operating margin -€11,872
down €11,872 (-47.9%), from €24,770 to €12,898
- Other operating charges -€2,706
down €2,706 (-85.4%), from €3,167 to €461
- Taxes +€252
up €252 (+3.3%), from €7,749 to €8,001
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 | €99,345 | €101,357 | +€2,013 | +2.0% |
| Fixed assets | 21/28 | €2,235 | €976 | -€1,259 | -56.3% |
| Tangible fixed assets | 22/27 | €2,235 | €976 | -€1,259 | -56.3% |
| Plant, machinery and equipment | 23 | €1,110 | €740 | -€370 | -33.3% |
| Furniture and vehicles | 24 | €1,125 | €236 | -€889 | -79.0% |
| Current assets | 29/58 | €97,110 | €100,382 | +€3,272 | +3.4% |
| Amounts receivable within one year | 40/41 | €92,229 | €91,988 | -€241 | -0.3% |
| Other amounts receivable | 41 | €92,229 | €91,988 | -€241 | -0.3% |
| Cash at bank and in hand | 54/58 | €4,881 | €8,394 | +€3,513 | +72.0% |
| Total equity and liabilities | 10/49 | €99,345 | €101,357 | +€2,013 | +2.0% |
| Equity | 10/15 | €80,607 | €88,371 | +€7,764 | +9.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,607 | €58,371 | +€7,764 | +15.3% |
| Amounts payable | 17/49 | €18,737 | €12,986 | -€5,751 | -30.7% |
| Amounts payable within one year | 42/48 | €18,737 | €12,986 | -€5,751 | -30.7% |
| Trade debts | 44 | €1,778 | - | -€1,778 | |
| Suppliers | 440/4 | €1,778 | - | -€1,778 | |
| Taxes, remuneration and social security | 45 | €16,959 | €12,986 | -€3,973 | -23.4% |
| Taxes | 450/3 | €16,959 | €12,986 | -€3,973 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,259 | €1,259 | = | 0.0% |
| Other operating charges | 640/8 | €3,167 | €461 | -€2,706 | -85.4% |
| Gross operating margin | 9900 | €24,770 | €12,898 | -€11,872 | -47.9% |
| Operating profit (loss) | 9901 | €20,344 | €11,178 | -€9,165 | -45.1% |
| Financial income | 75/76B | €4,820 | €4,991 | +€171 | +3.5% |
| Recurring financial income | 75 | €4,820 | €4,991 | +€171 | +3.5% |
| Financial charges | 65/66B | €485 | €405 | -€80 | -16.5% |
| Recurring financial charges | 65 | €485 | €405 | -€80 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €24,679 | €15,765 | -€8,914 | -36.1% |
| Income taxes | 67/77 | €7,749 | €8,001 | +€252 | +3.3% |
| Profit (loss) for the period | 9904 | €16,930 | €7,764 | -€9,166 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,930 | €7,764 | -€9,166 | -54.1% |
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 14 October 2026 via checked.be.