VERPLANCKE: what changed
What changed
VERPLANCKE
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€590,305
2024 · €590,565-€260
Equity
€5.3m
2024 · €5.3m
Cash
€2.4m
2024 · €1.5m+€902,014
Balance sheet total
€9.7m
2024 · €11.0m-€1.4m
Largest movements
Assets
- Stocks and contracts -€1.8m
down €1.8m (-48.7%), from €3.6m to €1.9m
of which Contracts in progress: -€1.8m
- Current investments -€1.3m
down €1.3m (-83.1%), from €1.5m to €253,807
- Tangible fixed assets +€1.2m
up €1.2m (+58.3%), from €2.1m to €3.3m
of which Land and buildings: +€666,982
- Cash +€902,014
up €902,014 (+58.4%), from €1.5m to €2.4m
mainly Stocks and contracts (+€1.8m) and Current investments (+€1.3m)
- Receivables within one year -€459,423
down €459,423 (-24.3%), from €1.9m to €1.4m
of which Trade receivables: -€607,764
Equity and liabilities
- Trade debts -€1.3m
down €1.3m (-44.1%), from €3.0m to €1.7m
- Debts after one year -€115,385
down €115,385 (-10.8%), from €1.1m to €951,923
Income statement
- Turnover +€3.1m
up €3.1m (+30.8%), from €9.9m to €13.0m
- Goods and materials -€558,722
down €558,722 (-6.6%), from €8.4m to €7.9m
of which Purchases: -€488,178
- Services and other goods -€192,272
down €192,272 (-15.7%), from €1.2m to €1.0m
- Staff costs +€165,308
up €165,308 (+12.3%), from €1.3m to €1.5m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€590,565
Turnover
+€3.1m
Other operating income
-€7,100
Goods and materials
+€558,722
Services and other goods
+€192,272
Staff costs
-€165,308
Depreciation
-€62,731
Write-downs
-€72,245
Other operating charges
-€8,733
Other operating items
-€3.5m
Financial income
-€33,022
Financial charges
-€7,598
Taxes
+€8,867
Result 2025
€590,305
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.8m
Investment
-€232,050
Financing
-€705,690
Cash 2024
€1.5m
From operations (derived)
+€1.8m
Net result for the year
+€590,305
Depreciation
+€251,376
Stocks and contracts
+€1.8m
Receivables within one year
+€459,423
Deferred charges and accrued income
+€15,829
Trade debts
-€1.3m
Tax, wage and social debts
+€87,407
Advances received
-€101,740
Other debts
+€99,740
Investment (derived)
-€232,050
Investment in fixed assets (net)
-€1.5m
Current investments
+€1.3m
Financing
-€705,690
Debts after one year
-€115,385
Contributions, distributions and other
-€590,305
Cash 2025
€2.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,041,302 | €9,674,090 | -€1.4m | -12.4% |
| Fixed assets | 21/28 | €2,401,669 | €3,632,343 | +€1.2m | +51.2% |
| Tangible fixed assets | 22/27 | €2,109,854 | €3,340,528 | +€1.2m | +58.3% |
| Land and buildings | 22 | €1,688,342 | €2,355,324 | +€666,982 | +39.5% |
| Plant, machinery and equipment | 23 | €176,417 | €667,847 | +€491,430 | +279% |
| Furniture and vehicles | 24 | €245,095 | €317,356 | +€72,261 | +29.5% |
| Financial fixed assets | 28 | €291,815 | €291,815 | = | 0.0% |
| Other financial fixed assets | 284/8 | €291,815 | €291,815 | = | 0.0% |
| Shares | 284 | €26,475 | €26,475 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €265,340 | €265,340 | = | 0.0% |
| Current assets | 29/58 | €8,639,633 | €6,041,748 | -€2.6m | -30.1% |
| Stocks and contracts in progress | 3 | €3,641,534 | €1,866,887 | -€1.8m | -48.7% |
| Stocks | 30/36 | €165,421 | €181,773 | +€16,352 | +9.9% |
| Raw materials and consumables | 30/31 | €165,421 | €181,773 | +€16,352 | +9.9% |
| Contracts in progress | 37 | €3,476,113 | €1,685,114 | -€1.8m | -51.5% |
| Amounts receivable within one year | 40/41 | €1,892,537 | €1,433,113 | -€459,423 | -24.3% |
| Trade receivables | 40 | €1,732,155 | €1,124,391 | -€607,764 | -35.1% |
| Other amounts receivable | 41 | €160,381 | €308,722 | +€148,340 | +92.5% |
| Current investments | 50/53 | €1,503,807 | €253,807 | -€1.3m | -83.1% |
| Other investments | 51/53 | €1,503,807 | €253,807 | -€1.3m | -83.1% |
| Cash at bank and in hand | 54/58 | €1,543,388 | €2,445,402 | +€902,014 | +58.4% |
| Deferred charges and accrued income | 490/1 | €58,367 | €42,539 | -€15,829 | -27.1% |
| Total equity and liabilities | 10/49 | €11,041,302 | €9,674,090 | -€1.4m | -12.4% |
| Equity | 10/15 | €5,271,539 | €5,271,539 | = | 0.0% |
| Contributions | 10/11 | €2,006,600 | €2,006,600 | = | 0.0% |
| Capital | 10 | €2,006,600 | €2,006,600 | = | 0.0% |
| Issued capital | 100 | €2,006,600 | €2,006,600 | = | 0.0% |
| Reserves | 13 | €3,264,939 | €3,264,939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €265,418 | €265,418 | = | 0.0% |
| Legal reserve | 130 | €200,660 | €200,660 | = | 0.0% |
| Other | 1319 | €64,758 | €64,758 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,591 | €210,591 | = | 0.0% |
| Distributable reserves | 133 | €2,788,930 | €2,788,930 | = | 0.0% |
| Provisions and deferred taxes | 16 | €95,000 | €95,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €95,000 | €95,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable | 17/49 | €5,674,762 | €4,307,551 | -€1.4m | -24.1% |
| Amounts payable after more than one year | 17 | €1,067,308 | €951,923 | -€115,385 | -10.8% |
| Financial debts | 170/4 | €1,067,308 | €951,923 | -€115,385 | -10.8% |
| Credit institutions | 173 | €1,067,308 | €951,923 | -€115,385 | -10.8% |
| Amounts payable within one year | 42/48 | €4,607,455 | €3,355,627 | -€1.3m | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €115,385 | €115,385 | = | 0.0% |
| Trade debts | 44 | €3,030,959 | €1,693,725 | -€1.3m | -44.1% |
| Suppliers | 440/4 | €3,030,959 | €1,693,725 | -€1.3m | -44.1% |
| Advances received on contracts in progress | 46 | €619,157 | €517,417 | -€101,740 | -16.4% |
| Taxes, remuneration and social security | 45 | €51,389 | €138,796 | +€87,407 | +170% |
| Taxes | 450/3 | €1,361 | €28,388 | +€27,027 | +1,986% |
| Remuneration and social security | 454/9 | €50,028 | €110,408 | +€60,380 | +121% |
| Other amounts payable | 47/48 | €790,565 | €890,305 | +€99,740 | +12.6% |
| Operating income | 70/76A | €11,759,520 | €11,349,035 | -€410,485 | -3.5% |
| Turnover | 70 | €9,940,072 | €12,998,407 | +€3.1m | +30.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,375,902 | -€1,790,999 | -€3.2m | |
| Own construction capitalised | 72 | €210,096 | €0 | -€210,096 | -100% |
| Other operating income | 74 | €98,726 | €91,626 | -€7,100 | -7.2% |
| Non-recurring operating income | 76A | €134,723 | €50,000 | -€84,723 | -62.9% |
| Operating charges | 60/66A | €11,213,197 | €10,771,220 | -€441,978 | -3.9% |
| Goods for resale, raw materials and consumables | 60 | €8,410,246 | €7,851,523 | -€558,722 | -6.6% |
| Purchases | 600/8 | €8,356,054 | €7,867,875 | -€488,178 | -5.8% |
| Change in stocks: decrease (increase) | 609 | €54,192 | -€16,352 | -€70,544 | |
| Services and other goods | 61 | €1,228,537 | €1,036,264 | -€192,272 | -15.7% |
| Remuneration, social security and pensions | 62 | €1,349,211 | €1,514,520 | +€165,308 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,645 | €251,376 | +€62,731 | +33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €72,245 | +€72,245 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €36,559 | €45,291 | +€8,733 | +23.9% |
| Operating profit (loss) | 9901 | €546,322 | €577,815 | +€31,493 | +5.8% |
| Financial income | 75/76B | €98,829 | €65,808 | -€33,022 | -33.4% |
| Recurring financial income | 75 | €98,829 | €65,808 | -€33,022 | -33.4% |
| Income from financial fixed assets | 750 | €20,390 | €24,551 | +€4,162 | +20.4% |
| Income from current assets | 751 | €56,934 | €29,642 | -€27,292 | -47.9% |
| Other financial income | 752/9 | €21,505 | €11,614 | -€9,892 | -46.0% |
| Financial charges | 65/66B | €39,741 | €47,338 | +€7,598 | +19.1% |
| Recurring financial charges | 65 | €39,741 | €47,338 | +€7,598 | +19.1% |
| Debt charges | 650 | €934 | €11,026 | +€10,093 | +1,081% |
| Other financial charges | 652/9 | €38,807 | €36,312 | -€2,495 | -6.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €605,411 | €596,284 | -€9,127 | -1.5% |
| Income taxes | 67/77 | €14,846 | €5,979 | -€8,867 | -59.7% |
| Taxes | 670/3 | €18,827 | €5,979 | -€12,848 | -68.2% |
| Tax adjustments and reversals of tax provisions | 77 | €3,981 | €0 | -€3,981 | -100% |
| Profit (loss) for the period | 9904 | €590,565 | €590,305 | -€260 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €590,565 | €590,305 | -€260 | 0.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.