VERMA CONSULTANCY SERVICES: 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.
VERMA CONSULTANCY SERVICES
Largest movements
- Tangible fixed assets -€20,208
down €20,208 (-24.7%), from €81,966 to €61,758
of which Furniture and vehicles: -€15,807
- Receivables within one year +€12,164
new in 2025: €12,164
- Cash +€7,617
up €7,617 (+30.6%), from €24,893 to €32,510
mainly Depreciation (+€27,140) and Net result for the year (+€23,812)
- Profit (loss) carried forward +€23,812
up €23,812 (+45.0%), from -€52,957 to -€29,146
- Other debts -€11,316
down €11,316 (-12.1%), from €93,758 to €82,442
- Debts after one year -€10,836
down €10,836 (-36.6%), from €29,593 to €18,757
- Current portion of long-term debt +€4,007
up €4,007 (+33.9%), from €11,809 to €15,816
- Tax, wage and social debts -€3,807
down €3,807 (-38.1%), from €9,996 to €6,189
- Gross operating margin +€27,959
up €27,959 (+112%), from €25,067 to €53,027
- Financial charges -€1,811
down €1,811 (-47.4%), from €3,821 to €2,010
- Depreciation +€1,498
up €1,498 (+5.8%), from €25,641 to €27,140
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 | €160,759 | €162,265 | +€1,506 | +0.9% |
| Fixed assets | 21/28 | €87,256 | €67,698 | -€19,558 | -22.4% |
| Tangible fixed assets | 22/27 | €81,966 | €61,758 | -€20,208 | -24.7% |
| Plant, machinery and equipment | 23 | €7,270 | €3,447 | -€3,823 | -52.6% |
| Furniture and vehicles | 24 | €70,841 | €55,033 | -€15,807 | -22.3% |
| Other tangible fixed assets | 26 | €3,855 | €3,278 | -€577 | -15.0% |
| Financial fixed assets | 28 | €5,290 | €5,940 | +€650 | +12.3% |
| Current assets | 29/58 | €73,503 | €94,567 | +€21,064 | +28.7% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €12,164 | +€12,164 | |
| Trade receivables | 40 | - | €12,164 | +€12,164 | |
| Cash at bank and in hand | 54/58 | €24,893 | €32,510 | +€7,617 | +30.6% |
| Deferred charges and accrued income | 490/1 | €3,610 | €4,893 | +€1,283 | +35.5% |
| Total equity and liabilities | 10/49 | €160,759 | €162,265 | +€1,506 | +0.9% |
| Equity | 10/15 | €12,506 | €36,318 | +€23,812 | +190% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,263 | €59,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,403 | €57,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,957 | -€29,146 | +€23,812 | +45.0% |
| Amounts payable | 17/49 | €148,253 | €125,947 | -€22,306 | -15.0% |
| Amounts payable after more than one year | 17 | €29,593 | €18,757 | -€10,836 | -36.6% |
| Financial debts | 170/4 | €29,593 | €18,757 | -€10,836 | -36.6% |
| Amounts payable within one year | 42/48 | €118,660 | €107,190 | -€11,470 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €11,809 | €15,816 | +€4,007 | +33.9% |
| Trade debts | 44 | €3,096 | €2,742 | -€354 | -11.4% |
| Suppliers | 440/4 | €3,096 | €2,742 | -€354 | -11.4% |
| Taxes, remuneration and social security | 45 | €9,996 | €6,189 | -€3,807 | -38.1% |
| Taxes | 450/3 | €9,996 | €6,189 | -€3,807 | -38.1% |
| Other amounts payable | 47/48 | €93,758 | €82,442 | -€11,316 | -12.1% |
| Non-recurring operating income | 76A | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,641 | €27,140 | +€1,498 | +5.8% |
| Other operating charges | 640/8 | €929 | €710 | -€219 | -23.6% |
| Non-recurring operating charges | 66A | €4,980 | €1,423 | -€3,557 | -71.4% |
| Gross operating margin | 9900 | €25,067 | €53,027 | +€27,959 | +112% |
| Operating profit (loss) | 9901 | -€6,484 | €23,754 | +€30,237 | |
| Financial income | 75/76B | €2,127 | €2,451 | +€324 | +15.3% |
| Recurring financial income | 75 | €2,127 | €2,451 | +€324 | +15.3% |
| Financial charges | 65/66B | €3,821 | €2,010 | -€1,811 | -47.4% |
| Recurring financial charges | 65 | €3,821 | €2,010 | -€1,811 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,178 | €24,195 | +€32,373 | |
| Income taxes | 67/77 | €550 | €383 | -€167 | -30.3% |
| Profit (loss) for the period | 9904 | -€8,728 | €23,812 | +€32,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,728 | €23,812 | +€32,539 |
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 27 October 2026 via checked.be.