VEROPTIQUE: 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.
VEROPTIQUE
Largest movements
- Current investments +€26,000
up €26,000 (+38.2%), from €68,000 to €94,000
- Cash +€12,100
up €12,100 (+6.3%), from €193,149 to €205,250
mainly Net result for the year (+€32,206) and Deferred charges and accrued income (+€8,362)
- Deferred charges and accrued income -€8,362
down €8,362 (-98.1%), from €8,521 to €159
- Receivables within one year -€7,107
down €7,107 (-54.5%), from €13,033 to €5,926
of which Trade receivables: -€8,691
- Tangible fixed assets -€3,593
down €3,593 (-31.4%), from €11,457 to €7,864
of which Other tangible fixed assets: -€2,226
- Reserves +€32,206
up €32,206 (+11.0%), from €291,963 to €324,169
- Tax, wage and social debts -€8,935
down €8,935 (-52.3%), from €17,069 to €8,134
- Gross operating margin -€12,461
down €12,461 (-20.7%), from €60,299 to €47,838
- Taxes -€2,989
down €2,989 (-18.6%), from €16,040 to €13,051
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 | €334,536 | €355,991 | +€21,455 | +6.4% |
| Fixed assets | 21/28 | €11,457 | €7,864 | -€3,593 | -31.4% |
| Tangible fixed assets | 22/27 | €11,457 | €7,864 | -€3,593 | -31.4% |
| Plant, machinery and equipment | 23 | €722 | €360 | -€362 | -50.1% |
| Furniture and vehicles | 24 | €3,912 | €2,906 | -€1,005 | -25.7% |
| Other tangible fixed assets | 26 | €6,823 | €4,598 | -€2,226 | -32.6% |
| Current assets | 29/58 | €323,079 | €348,127 | +€25,048 | +7.8% |
| Stocks and contracts in progress | 3 | €40,377 | €42,792 | +€2,416 | +6.0% |
| Stocks | 30/36 | €40,377 | €42,792 | +€2,416 | +6.0% |
| Amounts receivable within one year | 40/41 | €13,033 | €5,926 | -€7,107 | -54.5% |
| Trade receivables | 40 | €13,033 | €4,342 | -€8,691 | -66.7% |
| Other amounts receivable | 41 | - | €1,584 | +€1,584 | |
| Current investments | 50/53 | €68,000 | €94,000 | +€26,000 | +38.2% |
| Cash at bank and in hand | 54/58 | €193,149 | €205,250 | +€12,100 | +6.3% |
| Deferred charges and accrued income | 490/1 | €8,521 | €159 | -€8,362 | -98.1% |
| Total equity and liabilities | 10/49 | €334,536 | €355,991 | +€21,455 | +6.4% |
| Equity | 10/15 | €310,563 | €342,769 | +€32,206 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,963 | €324,169 | +€32,206 | +11.0% |
| Distributable reserves | 133 | €291,963 | €324,169 | +€32,206 | +11.0% |
| Amounts payable | 17/49 | €23,973 | €13,222 | -€10,751 | -44.8% |
| Amounts payable within one year | 42/48 | €23,973 | €13,222 | -€10,751 | -44.8% |
| Trade debts | 44 | €3,578 | €4,113 | +€534 | +14.9% |
| Suppliers | 440/4 | €3,578 | €4,113 | +€534 | +14.9% |
| Advances received on contracts in progress | 46 | €3,325 | €975 | -€2,351 | -70.7% |
| Taxes, remuneration and social security | 45 | €17,069 | €8,134 | -€8,935 | -52.3% |
| Taxes | 450/3 | €17,069 | €8,134 | -€8,935 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €3,593 | -€51 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €222 | €229 | +€6 | +2.9% |
| Other operating charges | 640/8 | €1,428 | €1,488 | +€60 | +4.2% |
| Gross operating margin | 9900 | €60,299 | €47,838 | -€12,461 | -20.7% |
| Operating profit (loss) | 9901 | €55,005 | €42,528 | -€12,477 | -22.7% |
| Financial income | 75/76B | €2,988 | €2,916 | -€72 | -2.4% |
| Recurring financial income | 75 | €2,988 | €2,916 | -€72 | -2.4% |
| Financial charges | 65/66B | €274 | €188 | -€86 | -31.5% |
| Recurring financial charges | 65 | €274 | €188 | -€86 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €57,719 | €45,257 | -€12,462 | -21.6% |
| Income taxes | 67/77 | €16,040 | €13,051 | -€2,989 | -18.6% |
| Profit (loss) for the period | 9904 | €41,679 | €32,206 | -€9,473 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,679 | €32,206 | -€9,473 | -22.7% |
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 2 October 2026 via checked.be.