VEROSS CONSULT: 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.
VEROSS CONSULT
Largest movements
- Receivables within one year -€21,587
no longer reported in 2025 (was €21,587)
of which Trade receivables: -€12,118
- Tangible fixed assets -€15,694
down €15,694 (-4.6%), from €338,562 to €322,868
of which Land and buildings: -€12,138
- Receivables after one year +€12,816
new in 2025: €12,816
- Other debts +€148,754
up €148,754 (+211.4%), from €70,372 to €219,126
- Profit (loss) carried forward -€125,715
down €125,715 (-56.1%), from €224,004 to €98,289
- Debts after one year -€44,106
down €44,106 (-12.0%), from €366,386 to €322,280
of which Other amounts payable: -€27,073
- Current portion of long-term debt -€7,669
down €7,669 (-24.4%), from €31,445 to €23,776
- Gross operating margin +€23,849
up €23,849 (+30.6%), from €77,963 to €101,812
- Taxes +€6,452
up €6,452 (+41.5%), from €15,532 to €21,984
- Financial charges -€1,903
down €1,903 (-22.0%), from €8,639 to €6,736
- Depreciation +€1,461
up €1,461 (+10.3%), from €14,234 to €15,695
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 | €724,852 | €697,692 | -€27,160 | -3.7% |
| Fixed assets | 21/28 | €696,770 | €681,075 | -€15,695 | -2.3% |
| Tangible fixed assets | 22/27 | €338,562 | €322,868 | -€15,694 | -4.6% |
| Land and buildings | 22 | €328,088 | €315,950 | -€12,138 | -3.7% |
| Plant, machinery and equipment | 23 | €1,302 | €802 | -€500 | -38.4% |
| Furniture and vehicles | 24 | €9,172 | €6,116 | -€3,056 | -33.3% |
| Financial fixed assets | 28 | €358,207 | €358,207 | -€0 | 0.0% |
| Current assets | 29/58 | €28,082 | €16,617 | -€11,465 | -40.8% |
| Amounts receivable after more than one year | 29 | - | €12,816 | +€12,816 | |
| Trade receivables | 290 | - | €12,816 | +€12,816 | |
| Amounts receivable within one year | 40/41 | €21,587 | - | -€21,587 | |
| Trade receivables | 40 | €12,118 | - | -€12,118 | |
| Other amounts receivable | 41 | €9,468 | - | -€9,468 | |
| Cash at bank and in hand | 54/58 | €6,496 | €3,801 | -€2,695 | -41.5% |
| Total equity and liabilities | 10/49 | €724,852 | €697,692 | -€27,160 | -3.7% |
| Equity | 10/15 | €244,409 | €118,694 | -€125,715 | -51.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,004 | €98,289 | -€125,715 | -56.1% |
| Amounts payable | 17/49 | €480,443 | €578,998 | +€98,555 | +20.5% |
| Amounts payable after more than one year | 17 | €366,386 | €322,280 | -€44,106 | -12.0% |
| Financial debts | 170/4 | €286,768 | €269,735 | -€17,033 | -5.9% |
| Other amounts payable | 178/9 | €79,618 | €52,545 | -€27,073 | -34.0% |
| Amounts payable within one year | 42/48 | €113,077 | €256,068 | +€142,991 | +126.5% |
| Current portion of amounts payable after more than one year | 42 | €31,445 | €23,776 | -€7,669 | -24.4% |
| Trade debts | 44 | €3,456 | €3,939 | +€483 | +14.0% |
| Suppliers | 440/4 | €3,456 | €3,939 | +€483 | +14.0% |
| Taxes, remuneration and social security | 45 | €7,804 | €9,227 | +€1,423 | +18.2% |
| Taxes | 450/3 | €6,654 | €7,762 | +€1,108 | +16.7% |
| Remuneration and social security | 454/9 | €1,150 | €1,465 | +€315 | +27.4% |
| Other amounts payable | 47/48 | €70,372 | €219,126 | +€148,754 | +211.4% |
| Accrued charges and deferred income | 492/3 | €980 | €650 | -€330 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,234 | €15,695 | +€1,461 | +10.3% |
| Other operating charges | 640/8 | €3,077 | €3,112 | +€35 | +1.1% |
| Gross operating margin | 9900 | €77,963 | €101,812 | +€23,849 | +30.6% |
| Operating profit (loss) | 9901 | €60,652 | €83,005 | +€22,353 | +36.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,639 | €6,736 | -€1,903 | -22.0% |
| Recurring financial charges | 65 | €8,639 | €6,736 | -€1,903 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €52,014 | €76,269 | +€24,255 | +46.6% |
| Income taxes | 67/77 | €15,532 | €21,984 | +€6,452 | +41.5% |
| Profit (loss) for the period | 9904 | €36,482 | €54,285 | +€17,803 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,482 | €54,285 | +€17,803 | +48.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.