VERNIERS CONSULTING: what changed
VERNIERS CONSULTING
Largest movements
- Current investments -€58,366
down €58,366 (-86.4%), from €67,573 to €9,208
- Cash +€45,494
up €45,494 (+30.4%), from €149,808 to €195,302
mainly Current investments (+€58,366) and Depreciation (+€15,832)
- Tangible fixed assets -€15,832
down €15,832 (-73.2%), from €21,615 to €5,782
of which Land and buildings: -€8,344
- Receivables within one year -€8,299
down €8,299 (-91.5%), from €9,075 to €776
of which Trade receivables: -€9,075
- Reserves -€18,968
down €18,968 (-9.0%), from €210,596 to €191,628
- Current portion of long-term debt -€7,213
down €7,213 (-100%), from €7,213 to €0
- Tax, wage and social debts -€5,466
down €5,466 (-47.1%), from €11,603 to €6,136
of which Taxes: -€7,966
- Other debts -€4,921
down €4,921 (-100%), from €4,921 to €0
- Gross operating margin -€39,498
down €39,498, from €37,768 to -€1,730
- Taxes -€4,011
down €4,011 (-93.2%), from €4,302 to €291
- Financial income -€1,503
down €1,503 (-67.5%), from €2,227 to €725
- Other operating charges +€383
up €383 (+17.0%), from €2,256 to €2,638
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,500 | €212,378 | -€37,122 | -14.9% |
| Fixed assets | 21/28 | €21,615 | €5,782 | -€15,832 | -73.2% |
| Tangible fixed assets | 22/27 | €21,615 | €5,782 | -€15,832 | -73.2% |
| Land and buildings | 22 | €10,844 | €2,500 | -€8,344 | -76.9% |
| Plant, machinery and equipment | 23 | €26 | €0 | -€26 | -100% |
| Furniture and vehicles | 24 | €10,744 | €3,282 | -€7,462 | -69.5% |
| Current assets | 29/58 | €227,886 | €206,596 | -€21,290 | -9.3% |
| Amounts receivable within one year | 40/41 | €9,075 | €776 | -€8,299 | -91.5% |
| Trade receivables | 40 | €9,075 | €0 | -€9,075 | -100% |
| Other amounts receivable | 41 | €0 | €776 | +€776 | |
| Current investments | 50/53 | €67,573 | €9,208 | -€58,366 | -86.4% |
| Cash at bank and in hand | 54/58 | €149,808 | €195,302 | +€45,494 | +30.4% |
| Deferred charges and accrued income | 490/1 | €1,429 | €1,310 | -€119 | -8.3% |
| Total equity and liabilities | 10/49 | €249,500 | €212,378 | -€37,122 | -14.9% |
| Equity | 10/15 | €224,856 | €204,028 | -€20,828 | -9.3% |
| Contributions | 10/11 | €14,260 | €12,400 | -€1,860 | -13.0% |
| Reserves | 13 | €210,596 | €191,628 | -€18,968 | -9.0% |
| Distributable reserves | 133 | €210,596 | €191,628 | -€18,968 | -9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,644 | €8,350 | -€16,294 | -66.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,644 | €8,350 | -€16,294 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €7,213 | €0 | -€7,213 | -100% |
| Trade debts | 44 | €908 | €2,214 | +€1,306 | +144% |
| Suppliers | 440/4 | €908 | €2,214 | +€1,306 | +144% |
| Taxes, remuneration and social security | 45 | €11,603 | €6,136 | -€5,466 | -47.1% |
| Taxes | 450/3 | €11,603 | €3,636 | -€7,966 | -68.7% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €4,921 | €0 | -€4,921 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,923 | €15,832 | -€90 | -0.6% |
| Other operating charges | 640/8 | €2,256 | €2,638 | +€383 | +17.0% |
| Gross operating margin | 9900 | €37,768 | -€1,730 | -€39,498 | |
| Operating profit (loss) | 9901 | €19,590 | -€20,200 | -€39,790 | |
| Financial income | 75/76B | €2,227 | €725 | -€1,503 | -67.5% |
| Recurring financial income | 75 | €2,227 | €725 | -€1,503 | -67.5% |
| Financial charges | 65/66B | €1,083 | €1,061 | -€22 | -2.1% |
| Recurring financial charges | 65 | €1,083 | €1,061 | -€22 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €20,734 | -€20,537 | -€41,271 | |
| Income taxes | 67/77 | €4,302 | €291 | -€4,011 | -93.2% |
| Profit (loss) for the period | 9904 | €16,431 | -€20,828 | -€37,259 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,431 | -€20,828 | -€37,259 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.