VEROCHRISTO: 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.
What changed
VEROCHRISTO
financial year 2025 compared with 2024not consecutivefiled annual accounts (NBB)
Net result for the year
€109,292
2024 · €5.8m-€5.7m
Equity
€8.3m
2024 · €8.2m+€109,292
Cash
€14,428
2024 · €657+€13,771
Balance sheet total
€8.4m
2024 · €8.4m+€45,041
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€109,292
up €109,292 (+1.8%), from €6.2m to €6.3m
Income statement
- Provisions +€160,000
up €160,000, from -€160,000 to €0
- Financial income +€124,814
up €124,814 (+394%), from €31,673 to €156,487
- Turnover +€49,933
up €49,933 (+342%), from €14,605 to €64,538
- Depreciation +€22,650
up €22,650 (+103,995%), from €22 to €22,672
- Other operating charges -€18,493
down €18,493 (-90.3%), from €20,487 to €1,995
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.
Result 2024
€5.8m
Turnover
+€49,933
Other operating income
+€1,056
Goods and materials
+€947
Services and other goods
-€8,513
Depreciation
-€22,650
Provisions
-€160,000
Other operating charges
+€18,493
Other operating items
-€5.7m
Financial income
+€124,814
Financial charges
-€8,828
Taxes
+€3,270
Result 2025
€109,292
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,373,242 | €8,418,283 | +€45,041 | +0.5% |
| Fixed assets | 21/28 | €8,324,894 | €8,320,556 | -€4,338 | -0.1% |
| Tangible fixed assets | 22/27 | €422,740 | €418,402 | -€4,338 | -1.0% |
| Land and buildings | 22 | €422,740 | €418,402 | -€4,338 | -1.0% |
| Financial fixed assets | 28 | €7,902,154 | €7,902,154 | = | 0.0% |
| Affiliated companies | 280/1 | €7,902,154 | €7,902,154 | = | 0.0% |
| Participating interests | 280 | €1,639,254 | €1,639,254 | = | 0.0% |
| Amounts receivable | 281 | €6,262,900 | €6,262,900 | = | 0.0% |
| Current assets | 29/58 | €48,348 | €97,727 | +€49,379 | +102% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €47,572 | €83,299 | +€35,727 | +75.1% |
| Trade receivables | 40 | €45,116 | €79,768 | +€34,651 | +76.8% |
| Other amounts receivable | 41 | €2,456 | €3,531 | +€1,075 | +43.8% |
| Cash at bank and in hand | 54/58 | €657 | €14,428 | +€13,771 | +2,094% |
| Deferred charges and accrued income | 490/1 | €118 | €0 | -€118 | -100% |
| Total equity and liabilities | 10/49 | €8,373,242 | €8,418,283 | +€45,041 | +0.5% |
| Equity | 10/15 | €8,185,158 | €8,294,450 | +€109,292 | +1.3% |
| Contributions | 10/11 | €1,965,000 | €1,965,000 | = | 0.0% |
| Reserves | 13 | €6,220,158 | €6,329,450 | +€109,292 | +1.8% |
| Distributable reserves | 133 | €6,220,158 | €6,329,450 | +€109,292 | +1.8% |
| Amounts payable | 17/49 | €188,084 | €123,833 | -€64,251 | -34.2% |
| Amounts payable after more than one year | 17 | €151,100 | €97,370 | -€53,730 | -35.6% |
| Other amounts payable | 178/9 | €151,100 | €97,370 | -€53,730 | -35.6% |
| Amounts payable within one year | 42/48 | €36,984 | €18,305 | -€18,679 | -50.5% |
| Financial debts | 43 | €20,209 | €13,460 | -€6,750 | -33.4% |
| Credit institutions | 430/8 | €20,209 | €13,460 | -€6,750 | -33.4% |
| Trade debts | 44 | €7,035 | €2,194 | -€4,841 | -68.8% |
| Suppliers | 440/4 | €7,035 | €2,194 | -€4,841 | -68.8% |
| Taxes, remuneration and social security | 45 | €9,739 | €2,651 | -€7,088 | -72.8% |
| Taxes | 450/3 | €9,739 | €2,651 | -€7,088 | -72.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €8,158 | +€8,158 | |
| Operating income | 70/76A | €5,709,204 | €65,969 | -€5.6m | -98.8% |
| Turnover | 70 | €14,605 | €64,538 | +€49,933 | +342% |
| Other operating income | 74 | €375 | €1,431 | +€1,056 | +282% |
| Non-recurring operating income | 76A | €5,694,224 | €0 | -€5.7m | -100% |
| Operating charges | 60/66A | -€104,794 | €66,905 | +€171,699 | |
| Goods for resale, raw materials and consumables | 60 | €2,752 | €1,804 | -€947 | -34.4% |
| Purchases | 600/8 | €2,752 | €1,804 | -€947 | -34.4% |
| Services and other goods | 61 | €31,922 | €40,435 | +€8,513 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €22,672 | +€22,650 | +103,995% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€160,000 | €0 | +€160,000 | |
| Other operating charges | 640/8 | €20,487 | €1,995 | -€18,493 | -90.3% |
| Non-recurring operating charges | 66A | €24 | €0 | -€24 | -100% |
| Operating profit (loss) | 9901 | €5,813,998 | -€936 | -€5.8m | |
| Financial income | 75/76B | €31,673 | €156,487 | +€124,814 | +394% |
| Recurring financial income | 75 | €31,673 | €156,487 | +€124,814 | +394% |
| Income from current assets | 751 | €31,673 | €156,487 | +€124,814 | +394% |
| Financial charges | 65/66B | €962 | €9,789 | +€8,828 | +918% |
| Recurring financial charges | 65 | €962 | €9,789 | +€8,828 | +918% |
| Debt charges | 650 | €640 | €9,640 | +€8,999 | +1,405% |
| Other financial charges | 652/9 | €321 | €150 | -€172 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €5,844,709 | €145,761 | -€5.7m | -97.5% |
| Income taxes | 67/77 | €39,739 | €36,469 | -€3,270 | -8.2% |
| Taxes | 670/3 | €39,739 | €36,469 | -€3,270 | -8.2% |
| Profit (loss) for the period | 9904 | €5,804,970 | €109,292 | -€5.7m | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,804,970 | €109,292 | -€5.7m | -98.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.