VERNIMO: what changed
Two fiscal 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.
VERNIMO
Largest movements
- Receivables within one year -€41,000
down €41,000 (-100.0%), from €41,000 to €0
- Debts after one year -€32,638
down €32,638 (-39.1%), from €83,471 to €50,833
- Other debts -€8,804
down €8,804 (-5.5%), from €160,551 to €151,747
- Profit (loss) carried forward +€6,651
up €6,651 (+4.9%), from €135,870 to €142,521
- Gross operating margin +€2,542
up €2,542 (+26.5%), from €9,593 to €12,135
- Financial charges -€1,282
down €1,282 (-32.0%), from €4,005 to €2,722
- Taxes +€1,084
up €1,084 (+95.0%), from €1,141 to €2,225
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.
Cash bridge derived
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 | €657,986 | €618,258 | -€39,727 | -6.0% |
| Fixed assets | 21/28 | €616,491 | €616,491 | = | 0.0% |
| Tangible fixed assets | 22/27 | €616,491 | €616,491 | = | 0.0% |
| Land and buildings | 22 | €616,491 | €616,491 | = | 0.0% |
| Current assets | 29/58 | €41,494 | €1,767 | -€39,727 | -95.7% |
| Amounts receivable within one year | 40/41 | €41,000 | €0 | -€41,000 | -100.0% |
| Trade receivables | 40 | €41,000 | €0 | -€41,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €494 | €1,767 | +€1,273 | +257.4% |
| Total equity and liabilities | 10/49 | €657,986 | €618,258 | -€39,727 | -6.0% |
| Equity | 10/15 | €362,470 | €369,121 | +€6,651 | +1.8% |
| Contributions | 10/11 | €206,000 | €206,000 | = | 0.0% |
| Capital | 10 | €206,000 | €206,000 | = | 0.0% |
| Issued capital | 100 | €206,000 | €206,000 | = | 0.0% |
| Reserves | 13 | €20,600 | €20,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,600 | €20,600 | = | 0.0% |
| Legal reserve | 130 | €20,600 | €20,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,870 | €142,521 | +€6,651 | +4.9% |
| Amounts payable | 17/49 | €295,515 | €249,137 | -€46,378 | -15.7% |
| Amounts payable after more than one year | 17 | €83,471 | €50,833 | -€32,638 | -39.1% |
| Financial debts | 170/4 | €83,471 | €50,833 | -€32,638 | -39.1% |
| Amounts payable within one year | 42/48 | €212,045 | €198,304 | -€13,740 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €32,638 | €32,638 | = | 0.0% |
| Trade debts | 44 | €12,468 | €6,447 | -€6,021 | -48.3% |
| Suppliers | 440/4 | €12,468 | €6,447 | -€6,021 | -48.3% |
| Taxes, remuneration and social security | 45 | €6,387 | €7,472 | +€1,084 | +17.0% |
| Taxes | 450/3 | €3,087 | €4,172 | +€1,084 | +35.1% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €160,551 | €151,747 | -€8,804 | -5.5% |
| Remuneration, social security and pensions | 62 | €101 | €0 | -€101 | -100.0% |
| Other operating charges | 640/8 | €634 | €537 | -€96 | -15.2% |
| Gross operating margin | 9900 | €9,593 | €12,135 | +€2,542 | +26.5% |
| Operating profit (loss) | 9901 | €8,858 | €11,598 | +€2,740 | +30.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,005 | €2,722 | -€1,282 | -32.0% |
| Recurring financial charges | 65 | €4,005 | €2,722 | -€1,282 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €4,854 | €8,876 | +€4,022 | +82.9% |
| Income taxes | 67/77 | €1,141 | €2,225 | +€1,084 | +95.0% |
| Profit (loss) for the period | 9904 | €3,713 | €6,651 | +€2,938 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,713 | €6,651 | +€2,938 | +79.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.