VERNO SCIENTIFIC: 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.
VERNO SCIENTIFIC
Largest movements
- Cash +€8,632
up €8,632 (+16.4%), from €52,582 to €61,214
mainly Depreciation (+€28,939) and Net result for the year (+€26,143)
- Tangible fixed assets -€6,563
down €6,563 (-4.9%), from €135,271 to €128,708
of which Furniture and vehicles: -€10,917
- Receivables within one year +€3,011
up €3,011 (+26.2%), from €11,489 to €14,500
of which Trade receivables: +€8,510
- Other debts +€15,060
up €15,060 (+20.1%), from €74,997 to €90,057
- Reserves -€3,564
down €3,564 (-3.9%), from €92,261 to €88,697
- Debts after one year -€3,139
down €3,139 (-100%), from €3,139 to €0
- Current portion of long-term debt -€3,045
down €3,045 (-49.2%), from €6,184 to €3,139
- Accrued charges and deferred income +€2,652
up €2,652 (+23,064%), from €12 to €2,664
- Gross operating margin +€33,365
up €33,365 (+88.7%), from €37,600 to €70,965
- Taxes +€7,301
up €7,301 (+269%), from €2,716 to €10,017
- Financial charges +€2,542
up €2,542 (+555%), from €458 to €3,000
- Other operating charges +€2,121
up €2,121 (+352%), from €603 to €2,724
- Depreciation +€1,427
up €1,427 (+5.2%), from €27,513 to €28,939
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,672 | €210,491 | +€4,818 | +2.3% |
| Fixed assets | 21/28 | €135,271 | €128,708 | -€6,563 | -4.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €135,271 | €128,708 | -€6,563 | -4.9% |
| Land and buildings | 22 | €28,175 | €22,540 | -€5,635 | -20.0% |
| Plant, machinery and equipment | 23 | €57,653 | €67,642 | +€9,989 | +17.3% |
| Furniture and vehicles | 24 | €49,442 | €38,525 | -€10,917 | -22.1% |
| Current assets | 29/58 | €70,402 | €81,783 | +€11,381 | +16.2% |
| Amounts receivable within one year | 40/41 | €11,489 | €14,500 | +€3,011 | +26.2% |
| Trade receivables | 40 | €4,447 | €12,958 | +€8,510 | +191% |
| Other amounts receivable | 41 | €7,042 | €1,542 | -€5,500 | -78.1% |
| Cash at bank and in hand | 54/58 | €52,582 | €61,214 | +€8,632 | +16.4% |
| Deferred charges and accrued income | 490/1 | €6,330 | €6,069 | -€261 | -4.1% |
| Total equity and liabilities | 10/49 | €205,672 | €210,491 | +€4,818 | +2.3% |
| Equity | 10/15 | €110,861 | €107,297 | -€3,564 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,261 | €88,697 | -€3,564 | -3.9% |
| Distributable reserves | 133 | €92,261 | €88,697 | -€3,564 | -3.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €94,811 | €103,194 | +€8,383 | +8.8% |
| Amounts payable after more than one year | 17 | €3,139 | €0 | -€3,139 | -100% |
| Financial debts | 170/4 | €3,139 | €0 | -€3,139 | -100% |
| Amounts payable within one year | 42/48 | €91,661 | €100,530 | +€8,869 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €6,184 | €3,139 | -€3,045 | -49.2% |
| Trade debts | 44 | €2,650 | €1,588 | -€1,062 | -40.1% |
| Suppliers | 440/4 | €2,650 | €1,588 | -€1,062 | -40.1% |
| Taxes, remuneration and social security | 45 | €7,830 | €5,746 | -€2,084 | -26.6% |
| Taxes | 450/3 | €7,830 | €5,746 | -€2,084 | -26.6% |
| Other amounts payable | 47/48 | €74,997 | €90,057 | +€15,060 | +20.1% |
| Accrued charges and deferred income | 492/3 | €12 | €2,664 | +€2,652 | +23,064% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,513 | €28,939 | +€1,427 | +5.2% |
| Other operating charges | 640/8 | €603 | €2,724 | +€2,121 | +352% |
| Non-recurring operating charges | 66A | - | €328 | +€328 | |
| Gross operating margin | 9900 | €37,600 | €70,965 | +€33,365 | +88.7% |
| Operating profit (loss) | 9901 | €9,485 | €38,975 | +€29,490 | +311% |
| Financial income | 75/76B | €317 | €185 | -€132 | -41.6% |
| Recurring financial income | 75 | €317 | €185 | -€132 | -41.6% |
| Financial charges | 65/66B | €458 | €3,000 | +€2,542 | +555% |
| Recurring financial charges | 65 | €458 | €3,000 | +€2,542 | +555% |
| Profit (loss) for the period before taxes | 9903 | €9,344 | €36,160 | +€26,816 | +287% |
| Income taxes | 67/77 | €2,716 | €10,017 | +€7,301 | +269% |
| Profit (loss) for the period | 9904 | €6,628 | €26,143 | +€19,515 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €6,628 | €26,143 | +€19,515 | +294% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.