Verocq Consult: 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.
Verocq Consult
Largest movements
- Cash +€126,286
up €126,286 (+62.4%), from €202,452 to €328,738
mainly Net result for the year (+€142,656) and Depreciation (+€2,596)
- Profit (loss) carried forward +€142,656
up €142,656 (+93.3%), from €152,927 to €295,583
- Other debts -€13,717
no longer reported in 2025 (was €13,717)
- Gross operating margin -€11,262
down €11,262 (-5.6%), from €200,562 to €189,300
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 | €214,822 | €341,934 | +€127,112 | +59.2% |
| Fixed assets | 21/28 | €10,380 | €7,784 | -€2,596 | -25.0% |
| Tangible fixed assets | 22/27 | €10,380 | €7,784 | -€2,596 | -25.0% |
| Plant, machinery and equipment | 23 | €8,895 | €6,671 | -€2,224 | -25.0% |
| Furniture and vehicles | 24 | €1,485 | €1,113 | -€372 | -25.1% |
| Current assets | 29/58 | €204,442 | €334,150 | +€129,708 | +63.4% |
| Amounts receivable within one year | 40/41 | - | €1,158 | +€1,158 | |
| Other amounts receivable | 41 | - | €1,158 | +€1,158 | |
| Cash at bank and in hand | 54/58 | €202,452 | €328,738 | +€126,286 | +62.4% |
| Deferred charges and accrued income | 490/1 | €1,990 | €4,254 | +€2,264 | +113.8% |
| Total equity and liabilities | 10/49 | €214,822 | €341,934 | +€127,112 | +59.2% |
| Equity | 10/15 | €154,927 | €297,583 | +€142,656 | +92.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,927 | €295,583 | +€142,656 | +93.3% |
| Amounts payable | 17/49 | €59,895 | €44,351 | -€15,544 | -26.0% |
| Amounts payable within one year | 42/48 | €59,895 | €44,351 | -€15,544 | -26.0% |
| Trade debts | 44 | €1,178 | €1,651 | +€473 | +40.2% |
| Suppliers | 440/4 | €1,178 | €1,651 | +€473 | +40.2% |
| Taxes, remuneration and social security | 45 | €45,000 | €42,700 | -€2,300 | -5.1% |
| Taxes | 450/3 | €45,000 | €42,700 | -€2,300 | -5.1% |
| Other amounts payable | 47/48 | €13,717 | - | -€13,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,596 | €2,596 | = | 0.0% |
| Gross operating margin | 9900 | €200,562 | €189,300 | -€11,262 | -5.6% |
| Operating profit (loss) | 9901 | €197,966 | €186,704 | -€11,262 | -5.7% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €39 | €974 | +€935 | +2397.4% |
| Recurring financial charges | 65 | €39 | €974 | +€935 | +2397.4% |
| Profit (loss) for the period before taxes | 9903 | €197,927 | €185,762 | -€12,165 | -6.1% |
| Income taxes | 67/77 | €45,000 | €43,106 | -€1,894 | -4.2% |
| Profit (loss) for the period | 9904 | €152,927 | €142,656 | -€10,271 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €152,927 | €142,656 | -€10,271 | -6.7% |
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 7 October 2026 via checked.be.