VERMA CONSULT: what changed
Two fiscal 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.
VERMA CONSULT
Largest movements
- Current investments +€225,000
new in 2024: €225,000
- Cash -€41,921
down €41,921 (-57.9%), from €72,410 to €30,489
mainly Current investments (-€225,000) and Smaller working-capital items (-€638)
- Tangible fixed assets -€12,330
down €12,330 (-23.3%), from €53,008 to €40,678
- Reserves +€143,848
up €143,848 (+147.4%), from €97,567 to €241,416
- Tax, wage and social debts +€20,219
up €20,219 (+39.1%), from €51,739 to €71,958
- Other debts +€4,883
up €4,883 (+4240.8%), from €115 to €4,998
- Gross operating margin +€68,942
up €68,942 (+47.4%), from €145,593 to €214,535
- Taxes +€21,494
up €21,494 (+54.8%), from €39,234 to €60,728
- Depreciation +€3,688
up €3,688 (+42.7%), from €8,642 to €12,330
- Financial income +€2,564
new in 2024: €2,564
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,116 | €320,872 | +€168,756 | +110.9% |
| Fixed assets | 21/28 | €53,008 | €40,678 | -€12,330 | -23.3% |
| Tangible fixed assets | 22/27 | €53,008 | €40,678 | -€12,330 | -23.3% |
| Furniture and vehicles | 24 | €53,008 | €40,678 | -€12,330 | -23.3% |
| Current assets | 29/58 | €99,108 | €280,194 | +€181,086 | +182.7% |
| Amounts receivable within one year | 40/41 | €26,427 | €23,990 | -€2,437 | -9.2% |
| Trade receivables | 40 | €26,427 | €23,990 | -€2,437 | -9.2% |
| Current investments | 50/53 | - | €225,000 | +€225,000 | |
| Cash at bank and in hand | 54/58 | €72,410 | €30,489 | -€41,921 | -57.9% |
| Deferred charges and accrued income | 490/1 | €271 | €715 | +€444 | +163.7% |
| Total equity and liabilities | 10/49 | €152,116 | €320,872 | +€168,756 | +110.9% |
| Equity | 10/15 | €100,067 | €243,916 | +€143,848 | +143.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €97,567 | €241,416 | +€143,848 | +147.4% |
| Distributable reserves | 133 | €97,567 | €241,416 | +€143,848 | +147.4% |
| Amounts payable | 17/49 | €52,048 | €76,956 | +€24,908 | +47.9% |
| Amounts payable within one year | 42/48 | €52,048 | €76,956 | +€24,908 | +47.9% |
| Trade debts | 44 | €194 | €0 | -€194 | -100.0% |
| Suppliers | 440/4 | €194 | €0 | -€194 | -100.0% |
| Taxes, remuneration and social security | 45 | €51,739 | €71,958 | +€20,219 | +39.1% |
| Taxes | 450/3 | €51,739 | €71,958 | +€20,219 | +39.1% |
| Other amounts payable | 47/48 | €115 | €4,998 | +€4,883 | +4240.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,642 | €12,330 | +€3,688 | +42.7% |
| Other operating charges | 640/8 | €103 | €117 | +€13 | +12.8% |
| Gross operating margin | 9900 | €145,593 | €214,535 | +€68,942 | +47.4% |
| Operating profit (loss) | 9901 | €136,847 | €202,088 | +€65,241 | +47.7% |
| Financial income | 75/76B | - | €2,564 | +€2,564 | |
| Recurring financial income | 75 | - | €2,564 | +€2,564 | |
| Financial charges | 65/66B | €46 | €76 | +€30 | +65.0% |
| Recurring financial charges | 65 | €46 | €76 | +€30 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €136,801 | €204,576 | +€67,775 | +49.5% |
| Income taxes | 67/77 | €39,234 | €60,728 | +€21,494 | +54.8% |
| Profit (loss) for the period | 9904 | €97,567 | €143,848 | +€46,281 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,567 | €143,848 | +€46,281 | +47.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.