VERMAN CONSULTING: 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.
VERMAN CONSULTING
Largest movements
- Receivables after one year +€30,000
new in 2026: €30,000
- Receivables within one year +€17,092
up €17,092 (+120%), from €14,269 to €31,361
of which Trade receivables: +€17,009
- Cash -€2,828
down €2,828 (-3.1%), from €91,804 to €88,976
mainly Receivables after one year (-€30,000) and Receivables within one year (-€17,092)
- Deferred charges and accrued income +€1,932
new in 2026: €1,932
- Reserves +€49,100
up €49,100 (+58.6%), from €83,760 to €132,860
- Trade debts -€2,224
down €2,224 (-92.0%), from €2,418 to €194
- Staff costs +€7,280
new in 2026: €7,280
- Gross operating margin +€4,541
up €4,541 (+6.2%), from €72,883 to €77,424
- Taxes -€1,266
down €1,266 (-6.2%), from €20,339 to €19,073
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,562 | €153,258 | +€45,696 | +42.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,489 | €989 | -€500 | -33.6% |
| Tangible fixed assets | 22/27 | €1,489 | €989 | -€500 | -33.6% |
| Plant, machinery and equipment | 23 | €1,489 | €989 | -€500 | -33.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €106,073 | €152,270 | +€46,197 | +43.6% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €14,269 | €31,361 | +€17,092 | +120% |
| Trade receivables | 40 | €13,723 | €30,732 | +€17,009 | +124% |
| Other amounts receivable | 41 | €546 | €629 | +€83 | +15.2% |
| Cash at bank and in hand | 54/58 | €91,804 | €88,976 | -€2,828 | -3.1% |
| Deferred charges and accrued income | 490/1 | - | €1,932 | +€1,932 | |
| Total equity and liabilities | 10/49 | €107,562 | €153,258 | +€45,696 | +42.5% |
| Equity | 10/15 | €96,430 | €145,616 | +€49,186 | +51.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,760 | €132,860 | +€49,100 | +58.6% |
| Distributable reserves | 133 | €83,760 | €132,860 | +€49,100 | +58.6% |
| Profit (loss) carried forward | 14 | €270 | €356 | +€86 | +31.8% |
| Amounts payable | 17/49 | €11,132 | €7,642 | -€3,489 | -31.3% |
| Amounts payable within one year | 42/48 | €11,132 | €7,642 | -€3,489 | -31.3% |
| Trade debts | 44 | €2,418 | €194 | -€2,224 | -92.0% |
| Suppliers | 440/4 | €2,418 | €194 | -€2,224 | -92.0% |
| Taxes, remuneration and social security | 45 | €8,714 | €7,448 | -€1,266 | -14.5% |
| Taxes | 450/3 | €8,714 | €7,448 | -€1,266 | -14.5% |
| Remuneration, social security and pensions | 62 | - | €7,280 | +€7,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €500 | +€488 | +3,955% |
| Other operating charges | 640/8 | €893 | €1,173 | +€281 | +31.5% |
| Gross operating margin | 9900 | €72,883 | €77,424 | +€4,541 | +6.2% |
| Operating profit (loss) | 9901 | €71,978 | €68,470 | -€3,508 | -4.9% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €231 | €211 | -€20 | -8.5% |
| Recurring financial charges | 65 | €231 | €211 | -€20 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €71,797 | €68,259 | -€3,539 | -4.9% |
| Income taxes | 67/77 | €20,339 | €19,073 | -€1,266 | -6.2% |
| Profit (loss) for the period | 9904 | €51,459 | €49,186 | -€2,273 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,459 | €49,186 | -€2,273 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.