Veroscopo: 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.
Veroscopo
Largest movements
- Receivables within one year +€31,203
up €31,203 (+30.4%), from €102,706 to €133,910
of which Other amounts receivable: +€38,463
- Cash +€11,974
up €11,974 (+254.7%), from €4,702 to €16,675
mainly Tax, wage and social debts (+€21,154) and Net result for the year (+€14,750)
- Tangible fixed assets -€8,708
down €8,708 (-39.5%), from €22,025 to €13,317
of which Furniture and vehicles: -€6,685
- Deferred charges and accrued income +€2,786
up €2,786 (+63.6%), from €4,381 to €7,167
- Tax, wage and social debts +€21,154
up €21,154 (+40.6%), from €52,143 to €73,297
- Reserves +€14,750
up €14,750 (+25.0%), from €58,953 to €73,703
of which Distributable reserves: +€16,610
- Trade debts +€1,850
up €1,850 (+50.4%), from €3,670 to €5,520
- Gross operating margin +€21,657
up €21,657 (+240.7%), from €8,996 to €30,653
- Taxes +€5,969
up €5,969 (+202.6%), from €2,947 to €8,916
- Financial charges +€3,773
up €3,773 (+611.5%), from €617 to €4,390
- Financial income +€2,717
up €2,717 (+58.4%), from €4,655 to €7,372
- Depreciation +€769
up €769 (+9.7%), from €7,939 to €8,708
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,814 | €171,069 | +€37,256 | +27.8% |
| Fixed assets | 21/28 | €22,025 | €13,317 | -€8,708 | -39.5% |
| Tangible fixed assets | 22/27 | €22,025 | €13,317 | -€8,708 | -39.5% |
| Plant, machinery and equipment | 23 | €4,361 | €2,896 | -€1,465 | -33.6% |
| Furniture and vehicles | 24 | €12,276 | €5,591 | -€6,685 | -54.5% |
| Other tangible fixed assets | 26 | €5,388 | €4,830 | -€557 | -10.3% |
| Current assets | 29/58 | €111,789 | €157,752 | +€45,963 | +41.1% |
| Amounts receivable within one year | 40/41 | €102,706 | €133,910 | +€31,203 | +30.4% |
| Trade receivables | 40 | €7,260 | €0 | -€7,260 | -100.0% |
| Other amounts receivable | 41 | €95,446 | €133,910 | +€38,463 | +40.3% |
| Cash at bank and in hand | 54/58 | €4,702 | €16,675 | +€11,974 | +254.7% |
| Deferred charges and accrued income | 490/1 | €4,381 | €7,167 | +€2,786 | +63.6% |
| Total equity and liabilities | 10/49 | €133,814 | €171,069 | +€37,256 | +27.8% |
| Equity | 10/15 | €77,503 | €92,253 | +€14,750 | +19.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €58,953 | €73,703 | +€14,750 | +25.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €57,093 | €73,703 | +€16,610 | +29.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €56,311 | €78,817 | +€22,506 | +40.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,311 | €78,817 | +€22,506 | +40.0% |
| Financial debts | 43 | €498 | €0 | -€498 | -100.0% |
| Credit institutions | 430/8 | €498 | €0 | -€498 | -100.0% |
| Trade debts | 44 | €3,670 | €5,520 | +€1,850 | +50.4% |
| Suppliers | 440/4 | €3,670 | €5,520 | +€1,850 | +50.4% |
| Taxes, remuneration and social security | 45 | €52,143 | €73,297 | +€21,154 | +40.6% |
| Taxes | 450/3 | €52,143 | €73,297 | +€21,154 | +40.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,939 | €8,708 | +€769 | +9.7% |
| Other operating charges | 640/8 | €1,072 | €1,079 | +€7 | +0.7% |
| Non-recurring operating charges | 66A | €195 | €181 | -€14 | -7.1% |
| Gross operating margin | 9900 | €8,996 | €30,653 | +€21,657 | +240.7% |
| Operating profit (loss) | 9901 | -€210 | €20,684 | +€20,894 | |
| Financial income | 75/76B | €4,655 | €7,372 | +€2,717 | +58.4% |
| Recurring financial income | 75 | €4,655 | €7,372 | +€2,717 | +58.4% |
| Financial charges | 65/66B | €617 | €4,390 | +€3,773 | +611.5% |
| Recurring financial charges | 65 | €617 | €4,390 | +€3,773 | +611.5% |
| Profit (loss) for the period before taxes | 9903 | €3,828 | €23,666 | +€19,837 | +518.2% |
| Income taxes | 67/77 | €2,947 | €8,916 | +€5,969 | +202.6% |
| Profit (loss) for the period | 9904 | €881 | €14,750 | +€13,869 | +1573.5% |
| Profit (loss) for the period to be appropriated | 9905 | €881 | €14,750 | +€13,869 | +1573.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.