VERPLANCKE HANS: what changed
VERPLANCKE HANS
Largest movements
- Receivables within one year +€18,155
up €18,155 (+9.9%), from €183,117 to €201,272
of which Other amounts receivable: +€24,096
- Tangible fixed assets -€9,308
down €9,308 (-31.9%), from €29,221 to €19,913
of which Land and buildings: -€11,442
- Cash +€9,197
up €9,197 (+74.6%), from €12,336 to €21,533
mainly Net result for the year (+€19,615) and Depreciation (+€16,563)
- Current investments +€6,000
up €6,000 (+14.6%), from €41,050 to €47,050
- Reserves +€19,615
up €19,615 (+53.8%), from €36,488 to €56,104
of which Distributable reserves: +€19,615
- Tax, wage and social debts +€8,389
up €8,389 (+318%), from €2,641 to €11,029
- Current portion of long-term debt -€3,387
down €3,387 (-83.2%), from €4,070 to €682
- Gross operating margin +€5,904
up €5,904 (+15.0%), from €39,312 to €45,215
- Taxes +€2,731
up €2,731 (+34.2%), from €7,996 to €10,727
- Depreciation -€1,360
down €1,360 (-7.6%), from €17,922 to €16,563
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,224 | €290,268 | +€24,044 | +9.0% |
| Fixed assets | 21/28 | €29,721 | €20,413 | -€9,308 | -31.3% |
| Intangible fixed assets | 21 | €500 | €500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €29,221 | €19,913 | -€9,308 | -31.9% |
| Land and buildings | 22 | €23,966 | €12,524 | -€11,442 | -47.7% |
| Plant, machinery and equipment | 23 | €538 | €234 | -€304 | -56.5% |
| Furniture and vehicles | 24 | €4,717 | €7,154 | +€2,438 | +51.7% |
| Current assets | 29/58 | €236,503 | €269,855 | +€33,352 | +14.1% |
| Amounts receivable within one year | 40/41 | €183,117 | €201,272 | +€18,155 | +9.9% |
| Trade receivables | 40 | €9,105 | €3,165 | -€5,941 | -65.2% |
| Other amounts receivable | 41 | €174,012 | €198,108 | +€24,096 | +13.8% |
| Current investments | 50/53 | €41,050 | €47,050 | +€6,000 | +14.6% |
| Cash at bank and in hand | 54/58 | €12,336 | €21,533 | +€9,197 | +74.6% |
| Total equity and liabilities | 10/49 | €266,224 | €290,268 | +€24,044 | +9.0% |
| Equity | 10/15 | €53,019 | €72,635 | +€19,615 | +37.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,488 | €56,104 | +€19,615 | +53.8% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €36,478 | €56,093 | +€19,615 | +53.8% |
| Profit (loss) carried forward | 14 | €10,331 | €10,331 | = | 0.0% |
| Amounts payable | 17/49 | €213,204 | €217,634 | +€4,429 | +2.1% |
| Amounts payable after more than one year | 17 | €200,682 | €200,000 | -€682 | -0.3% |
| Financial debts | 170/4 | €200,682 | €200,000 | -€682 | -0.3% |
| Amounts payable within one year | 42/48 | €11,014 | €16,408 | +€5,394 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €4,070 | €682 | -€3,387 | -83.2% |
| Trade debts | 44 | €4,304 | €4,696 | +€393 | +9.1% |
| Suppliers | 440/4 | €4,304 | €4,696 | +€393 | +9.1% |
| Taxes, remuneration and social security | 45 | €2,641 | €11,029 | +€8,389 | +318% |
| Taxes | 450/3 | €2,641 | €11,029 | +€8,389 | +318% |
| Accrued charges and deferred income | 492/3 | €1,508 | €1,225 | -€282 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,922 | €16,563 | -€1,360 | -7.6% |
| Other operating charges | 640/8 | €1,948 | €2,228 | +€280 | +14.4% |
| Gross operating margin | 9900 | €39,312 | €45,215 | +€5,904 | +15.0% |
| Operating profit (loss) | 9901 | €19,441 | €26,424 | +€6,983 | +35.9% |
| Financial income | 75/76B | €9,625 | €9,377 | -€248 | -2.6% |
| Recurring financial income | 75 | €9,625 | €9,377 | -€248 | -2.6% |
| Financial charges | 65/66B | €5,496 | €5,459 | -€37 | -0.7% |
| Recurring financial charges | 65 | €5,496 | €5,459 | -€37 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €23,570 | €30,343 | +€6,772 | +28.7% |
| Income taxes | 67/77 | €7,996 | €10,727 | +€2,731 | +34.2% |
| Profit (loss) for the period | 9904 | €15,574 | €19,615 | +€4,041 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,574 | €19,615 | +€4,041 | +25.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.