VERNIPRO: 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.
VERNIPRO
Largest movements
- Receivables within one year +€69,019
up €69,019 (+319.8%), from €21,585 to €90,603
of which Trade receivables: +€62,852
- Tangible fixed assets +€10,718
up €10,718 (+53.4%), from €20,086 to €30,804
of which Furniture and vehicles: +€16,038
- Cash -€3,871
down €3,871 (-88.6%), from €4,371 to €499
mainly Receivables within one year (-€69,019) and Investment in fixed assets (net) (-€19,239)
- Other debts +€24,676
up €24,676 (+83.5%), from €29,535 to €54,211
- Profit (loss) carried forward +€22,009
up €22,009 (+455.0%), from €4,837 to €26,846
- Trade debts +€19,944
up €19,944 (+280.8%), from €7,102 to €27,045
- Tax, wage and social debts +€9,236
up €9,236 (+589.2%), from €1,568 to €10,804
- Gross operating margin +€23,389
up €23,389 (+137.6%), from €16,998 to €40,388
- Taxes +€7,219
up €7,219 (+597.0%), from €1,209 to €8,429
- Other operating charges -€729
down €729 (-42.2%), from €1,725 to €997
- Staff costs -€669
down €669 (-64.1%), from €1,044 to €375
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 | €46,042 | €121,907 | +€75,865 | +164.8% |
| Fixed assets | 21/28 | €20,086 | €30,804 | +€10,718 | +53.4% |
| Tangible fixed assets | 22/27 | €20,086 | €30,804 | +€10,718 | +53.4% |
| Plant, machinery and equipment | 23 | €19,369 | €14,049 | -€5,320 | -27.5% |
| Furniture and vehicles | 24 | €717 | €16,755 | +€16,038 | +2236.1% |
| Current assets | 29/58 | €25,955 | €91,103 | +€65,148 | +251.0% |
| Amounts receivable within one year | 40/41 | €21,585 | €90,603 | +€69,019 | +319.8% |
| Trade receivables | 40 | €21,585 | €84,436 | +€62,852 | +291.2% |
| Other amounts receivable | 41 | - | €6,167 | +€6,167 | |
| Cash at bank and in hand | 54/58 | €4,371 | €499 | -€3,871 | -88.6% |
| Total equity and liabilities | 10/49 | €46,042 | €121,907 | +€75,865 | +164.8% |
| Equity | 10/15 | €7,837 | €29,846 | +€22,009 | +280.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,837 | €26,846 | +€22,009 | +455.0% |
| Amounts payable | 17/49 | €38,205 | €92,061 | +€53,856 | +141.0% |
| Amounts payable within one year | 42/48 | €38,205 | €92,061 | +€53,856 | +141.0% |
| Trade debts | 44 | €7,102 | €27,045 | +€19,944 | +280.8% |
| Suppliers | 440/4 | €7,102 | €27,045 | +€19,944 | +280.8% |
| Taxes, remuneration and social security | 45 | €1,568 | €10,804 | +€9,236 | +589.2% |
| Taxes | 450/3 | €1,568 | €10,804 | +€9,236 | +589.2% |
| Other amounts payable | 47/48 | €29,535 | €54,211 | +€24,676 | +83.5% |
| Remuneration, social security and pensions | 62 | €1,044 | €375 | -€669 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,160 | €8,521 | +€362 | +4.4% |
| Other operating charges | 640/8 | €1,725 | €997 | -€729 | -42.2% |
| Gross operating margin | 9900 | €16,998 | €40,388 | +€23,389 | +137.6% |
| Operating profit (loss) | 9901 | €6,070 | €30,495 | +€24,425 | +402.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -87.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -87.5% |
| Financial charges | 65/66B | €23 | €57 | +€34 | +145.7% |
| Recurring financial charges | 65 | €23 | €57 | +€34 | +145.7% |
| Profit (loss) for the period before taxes | 9903 | €6,046 | €30,438 | +€24,391 | +403.4% |
| Income taxes | 67/77 | €1,209 | €8,429 | +€7,219 | +597.0% |
| Profit (loss) for the period | 9904 | €4,837 | €22,009 | +€17,172 | +355.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,837 | €22,009 | +€17,172 | +355.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.