Vermaconsult: 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.
Vermaconsult
Largest movements
- Cash +€38,812
up €38,812 (+97.3%), from €39,887 to €78,699
mainly Net result for the year (+€33,210) and Receivables within one year (+€10,881)
- Receivables within one year -€10,881
down €10,881 (-25.1%), from €43,283 to €32,402
of which Trade receivables: -€7,032
- Tangible fixed assets -€2,441
down €2,441 (-23.4%), from €10,436 to €7,995
of which Furniture and vehicles: -€1,488
- Reserves +€31,492
up €31,492 (+49.0%), from €64,329 to €95,821
- Other debts -€4,709
down €4,709 (-38.8%), from €12,150 to €7,441
- Gross operating margin +€13,280
up €13,280 (+34.3%), from €38,731 to €52,011
- Taxes +€3,862
up €3,862 (+40.4%), from €9,555 to €13,417
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 | €95,453 | €121,504 | +€26,051 | +27.3% |
| Fixed assets | 21/28 | €10,436 | €7,995 | -€2,441 | -23.4% |
| Tangible fixed assets | 22/27 | €10,436 | €7,995 | -€2,441 | -23.4% |
| Plant, machinery and equipment | 23 | €6,318 | €5,365 | -€954 | -15.1% |
| Furniture and vehicles | 24 | €4,118 | €2,630 | -€1,488 | -36.1% |
| Current assets | 29/58 | €85,017 | €113,510 | +€28,492 | +33.5% |
| Amounts receivable within one year | 40/41 | €43,283 | €32,402 | -€10,881 | -25.1% |
| Trade receivables | 40 | €38,538 | €31,506 | -€7,032 | -18.2% |
| Other amounts receivable | 41 | €4,745 | €896 | -€3,849 | -81.1% |
| Cash at bank and in hand | 54/58 | €39,887 | €78,699 | +€38,812 | +97.3% |
| Deferred charges and accrued income | 490/1 | €1,847 | €2,408 | +€561 | +30.4% |
| Total equity and liabilities | 10/49 | €95,453 | €121,504 | +€26,051 | +27.3% |
| Equity | 10/15 | €70,529 | €102,021 | +€31,492 | +44.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,329 | €95,821 | +€31,492 | +49.0% |
| Distributable reserves | 133 | €64,329 | €95,821 | +€31,492 | +49.0% |
| Amounts payable | 17/49 | €24,925 | €19,484 | -€5,441 | -21.8% |
| Amounts payable within one year | 42/48 | €24,925 | €19,484 | -€5,441 | -21.8% |
| Financial debts | 43 | €5,992 | €5,996 | +€4 | +0.1% |
| Credit institutions | 430/8 | €5,992 | €5,996 | +€4 | +0.1% |
| Trade debts | 44 | €3,988 | €3,585 | -€403 | -10.1% |
| Suppliers | 440/4 | €3,988 | €3,585 | -€403 | -10.1% |
| Taxes, remuneration and social security | 45 | €2,794 | €2,461 | -€333 | -11.9% |
| Taxes | 450/3 | €2,794 | €2,461 | -€333 | -11.9% |
| Other amounts payable | 47/48 | €12,150 | €7,441 | -€4,709 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €2,441 | +€312 | +14.6% |
| Other operating charges | 640/8 | €693 | €865 | +€172 | +24.9% |
| Gross operating margin | 9900 | €38,731 | €52,011 | +€13,280 | +34.3% |
| Operating profit (loss) | 9901 | €35,908 | €48,704 | +€12,796 | +35.6% |
| Financial charges | 65/66B | €2,174 | €2,077 | -€97 | -4.4% |
| Recurring financial charges | 65 | €2,174 | €2,077 | -€97 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €33,734 | €46,626 | +€12,892 | +38.2% |
| Income taxes | 67/77 | €9,555 | €13,417 | +€3,862 | +40.4% |
| Profit (loss) for the period | 9904 | €24,179 | €33,210 | +€9,031 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,179 | €33,210 | +€9,031 | +37.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.