VERMACHINES: 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.
VERMACHINES
Largest movements
- Cash +€14,862
up €14,862 (+33.0%), from €45,033 to €59,895
mainly Net result for the year (+€11,357) and Depreciation (+€1,954)
- Tangible fixed assets -€1,954
down €1,954 (-12.8%), from €15,319 to €13,365
- Reserves +€11,357
up €11,357 (+35.9%), from €31,626 to €42,983
- Tax, wage and social debts +€1,803
up €1,803 (+49.8%), from €3,618 to €5,421
- Gross operating margin +€4,971
up €4,971 (+37.2%), from €13,375 to €18,347
- Taxes +€1,394
up €1,394 (+48.7%), from €2,860 to €4,254
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 | €60,549 | €73,260 | +€12,711 | +21.0% |
| Fixed assets | 21/28 | €15,319 | €13,365 | -€1,954 | -12.8% |
| Tangible fixed assets | 22/27 | €15,319 | €13,365 | -€1,954 | -12.8% |
| Plant, machinery and equipment | 23 | €15,319 | €13,365 | -€1,954 | -12.8% |
| Current assets | 29/58 | €45,230 | €59,895 | +€14,665 | +32.4% |
| Amounts receivable within one year | 40/41 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €45,033 | €59,895 | +€14,862 | +33.0% |
| Total equity and liabilities | 10/49 | €60,549 | €73,260 | +€12,711 | +21.0% |
| Equity | 10/15 | €50,226 | €61,583 | +€11,357 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,626 | €42,983 | +€11,357 | +35.9% |
| Distributable reserves | 133 | €31,626 | €42,983 | +€11,357 | +35.9% |
| Amounts payable | 17/49 | €10,323 | €11,677 | +€1,354 | +13.1% |
| Amounts payable within one year | 42/48 | €10,323 | €11,677 | +€1,354 | +13.1% |
| Trade debts | 44 | €4,662 | €4,149 | -€513 | -11.0% |
| Suppliers | 440/4 | €4,662 | €4,149 | -€513 | -11.0% |
| Taxes, remuneration and social security | 45 | €3,618 | €5,421 | +€1,803 | +49.8% |
| Taxes | 450/3 | €3,618 | €5,421 | +€1,803 | +49.8% |
| Other amounts payable | 47/48 | €2,043 | €2,107 | +€64 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €1,954 | +€158 | +8.8% |
| Other operating charges | 640/8 | €779 | €637 | -€142 | -18.2% |
| Gross operating margin | 9900 | €13,375 | €18,347 | +€4,971 | +37.2% |
| Operating profit (loss) | 9901 | €10,800 | €15,756 | +€4,955 | +45.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €136 | €150 | +€14 | +10.3% |
| Recurring financial charges | 65 | €136 | €150 | +€14 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €10,664 | €15,611 | +€4,947 | +46.4% |
| Income taxes | 67/77 | €2,860 | €4,254 | +€1,394 | +48.7% |
| Profit (loss) for the period | 9904 | €7,804 | €11,357 | +€3,553 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,804 | €11,357 | +€3,553 | +45.5% |
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 17 October 2026 via checked.be.