VERNI 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.
VERNI CONSULTING
Largest movements
- Receivables after one year +€150,000
up €150,000 (+167%), from €90,000 to €240,000
- Tangible fixed assets +€38,991
up €38,991 (+115%), from €34,011 to €73,002
of which Furniture and vehicles: +€40,207
- Cash -€24,103
down €24,103 (-91.2%), from €26,421 to €2,318
mainly Receivables after one year (-€150,000) and Investment in fixed assets (net) (-€58,446)
- Receivables within one year +€4,394
up €4,394 (+22.6%), from €19,438 to €23,832
- Reserves +€103,826
up €103,826 (+97.5%), from €106,464 to €210,290
- Debts after one year +€26,363
up €26,363 (+144%), from €18,275 to €44,639
- Other debts +€18,975
up €18,975 (+2,691%), from €705 to €19,680
- Short-term financial debts +€16,605
new in 2025: €16,605
- Current portion of long-term debt +€10,192
up €10,192 (+89.3%), from €11,409 to €21,601
- Gross operating margin +€50,425
up €50,425 (+49.9%), from €101,134 to €151,559
- Taxes +€10,233
up €10,233 (+49.8%), from €20,545 to €30,778
- Depreciation +€6,127
up €6,127 (+46.0%), from €13,328 to €19,455
- Financial income +€3,450
up €3,450 (+256%), from €1,350 to €4,800
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 | €174,248 | €342,033 | +€167,786 | +96.3% |
| Fixed assets | 21/28 | €34,011 | €73,002 | +€38,991 | +115% |
| Tangible fixed assets | 22/27 | €34,011 | €73,002 | +€38,991 | +115% |
| Plant, machinery and equipment | 23 | €1,216 | - | -€1,216 | |
| Furniture and vehicles | 24 | €32,795 | €73,002 | +€40,207 | +123% |
| Current assets | 29/58 | €140,236 | €269,031 | +€128,794 | +91.8% |
| Amounts receivable after more than one year | 29 | €90,000 | €240,000 | +€150,000 | +167% |
| Other amounts receivable | 291 | €90,000 | €240,000 | +€150,000 | +167% |
| Amounts receivable within one year | 40/41 | €19,438 | €23,832 | +€4,394 | +22.6% |
| Trade receivables | 40 | €19,438 | €23,832 | +€4,394 | +22.6% |
| Cash at bank and in hand | 54/58 | €26,421 | €2,318 | -€24,103 | -91.2% |
| Deferred charges and accrued income | 490/1 | €4,377 | €2,881 | -€1,497 | -34.2% |
| Total equity and liabilities | 10/49 | €174,248 | €342,033 | +€167,786 | +96.3% |
| Equity | 10/15 | €109,464 | €213,290 | +€103,826 | +94.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,464 | €210,290 | +€103,826 | +97.5% |
| Distributable reserves | 133 | €106,464 | €210,290 | +€103,826 | +97.5% |
| Amounts payable | 17/49 | €64,784 | €128,743 | +€63,959 | +98.7% |
| Amounts payable after more than one year | 17 | €18,275 | €44,639 | +€26,363 | +144% |
| Financial debts | 170/4 | €18,275 | €44,639 | +€26,363 | +144% |
| Amounts payable within one year | 42/48 | €46,509 | €84,104 | +€37,596 | +80.8% |
| Current portion of amounts payable after more than one year | 42 | €11,409 | €21,601 | +€10,192 | +89.3% |
| Financial debts | 43 | - | €16,605 | +€16,605 | |
| Credit institutions | 430/8 | - | €16,605 | +€16,605 | |
| Trade debts | 44 | €654 | €506 | -€147 | -22.6% |
| Suppliers | 440/4 | €654 | €506 | -€147 | -22.6% |
| Taxes, remuneration and social security | 45 | €33,741 | €25,713 | -€8,029 | -23.8% |
| Taxes | 450/3 | €33,741 | €25,713 | -€8,029 | -23.8% |
| Other amounts payable | 47/48 | €705 | €19,680 | +€18,975 | +2,691% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,328 | €19,455 | +€6,127 | +46.0% |
| Other operating charges | 640/8 | €1,083 | €928 | -€155 | -14.3% |
| Gross operating margin | 9900 | €101,134 | €151,559 | +€50,425 | +49.9% |
| Operating profit (loss) | 9901 | €86,723 | €131,176 | +€44,452 | +51.3% |
| Financial income | 75/76B | €1,350 | €4,800 | +€3,450 | +256% |
| Recurring financial income | 75 | €1,350 | €4,800 | +€3,450 | +256% |
| Financial charges | 65/66B | €1,004 | €1,371 | +€367 | +36.6% |
| Recurring financial charges | 65 | €1,004 | €1,371 | +€367 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €87,070 | €134,605 | +€47,535 | +54.6% |
| Income taxes | 67/77 | €20,545 | €30,778 | +€10,233 | +49.8% |
| Profit (loss) for the period | 9904 | €66,524 | €103,826 | +€37,302 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,524 | €103,826 | +€37,302 | +56.1% |
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 30 October 2026 via checked.be.