VERNIPA: 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.
VERNIPA
Largest movements
- Cash +€70,593
up €70,593 (+10.4%), from €676,332 to €746,925
mainly Net result for the year (+€62,553) and Trade debts (+€8,628)
- Reserves +€62,553
up €62,553 (+229.7%), from €27,230 to €89,782
- Trade debts +€8,628
up €8,628 (+667.1%), from €1,293 to €9,921
- Gross operating margin -€25,636
down €25,636 (-5.3%), from €487,997 to €462,361
- Staff costs -€18,306
down €18,306 (-4.9%), from €374,804 to €356,499
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,938 | €829,210 | +€66,272 | +8.7% |
| Fixed assets | 21/28 | €1,139 | €610 | -€529 | -46.4% |
| Tangible fixed assets | 22/27 | €1,139 | €610 | -€529 | -46.4% |
| Plant, machinery and equipment | 23 | €1,139 | €610 | -€529 | -46.4% |
| Current assets | 29/58 | €761,799 | €828,600 | +€66,801 | +8.8% |
| Amounts receivable within one year | 40/41 | €85,370 | €81,675 | -€3,694 | -4.3% |
| Trade receivables | 40 | €85,370 | €81,675 | -€3,694 | -4.3% |
| Cash at bank and in hand | 54/58 | €676,332 | €746,925 | +€70,593 | +10.4% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €762,938 | €829,210 | +€66,272 | +8.7% |
| Equity | 10/15 | €537,843 | €600,395 | +€62,553 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,230 | €89,782 | +€62,553 | +229.7% |
| Distributable reserves | 133 | €27,230 | €89,782 | +€62,553 | +229.7% |
| Profit (loss) carried forward | 14 | €504,413 | €504,413 | = | 0.0% |
| Amounts payable | 17/49 | €225,095 | €228,815 | +€3,720 | +1.7% |
| Amounts payable within one year | 42/48 | €225,095 | €228,815 | +€3,720 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €110,000 | €110,000 | = | 0.0% |
| Trade debts | 44 | €1,293 | €9,921 | +€8,628 | +667.1% |
| Suppliers | 440/4 | €1,293 | €9,921 | +€8,628 | +667.1% |
| Taxes, remuneration and social security | 45 | €62,748 | €60,696 | -€2,052 | -3.3% |
| Taxes | 450/3 | €18,897 | €17,570 | -€1,327 | -7.0% |
| Remuneration and social security | 454/9 | €43,850 | €43,126 | -€724 | -1.7% |
| Other amounts payable | 47/48 | €51,054 | €48,198 | -€2,856 | -5.6% |
| Remuneration, social security and pensions | 62 | €374,804 | €356,499 | -€18,306 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €529 | = | 0.0% |
| Other operating charges | 640/8 | €1,376 | €3,118 | +€1,742 | +126.6% |
| Gross operating margin | 9900 | €487,997 | €462,361 | -€25,636 | -5.3% |
| Operating profit (loss) | 9901 | €111,288 | €102,216 | -€9,072 | -8.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,631 | €4,093 | +€462 | +12.7% |
| Recurring financial charges | 65 | €3,631 | €4,093 | +€462 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €107,657 | €98,122 | -€9,535 | -8.9% |
| Income taxes | 67/77 | €39,189 | €35,570 | -€3,619 | -9.2% |
| Profit (loss) for the period | 9904 | €68,469 | €62,553 | -€5,916 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,469 | €62,553 | -€5,916 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.